{ "article": { "LEGIARTI000006319492": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319492", "URL": "article/LEGI/ARTI/00/00/06/31/94/LEGIARTI000006319492.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHEXXXXXX021AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006301408", "@num": "52 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 52 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313890", "@num": "1795 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1795 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314695", "@num": "362", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000555740", "@nor": "ECOX9500162L", "@num": "95-1347", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000555740", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-1347 du 30 décembre 1995 de finances rectificative pour 1995 (1)", "@debut": "1995-12-31", "@id_txt": "LEGITEXT000005620087", "@c_titre_court": "Loi n° 95-1347 du 30 décembre 1995" } ], "@date_publi": "1995-12-31", "@date_signature": "1995-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006319492", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006301408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52 bis", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1985-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301408", "URL": "article/LEGI/ARTI/00/00/06/30/14/LEGIARTI000006301408.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0052ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1986-10-07", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1996-06-21", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 362", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er septembre 1985", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985 rectificatif JORF 13 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006319492", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191555", "@fin": "1996-05-12", "#text": "Répartition du contingent des rhums.", "@debut": "1985-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179551", "@fin": "1996-05-12", "#text": "II : Régime économique", "@debut": "1985-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162407", "@fin": "1996-05-12", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146917", "@fin": "1996-05-12", "#text": "Chapitre premier : Boissons", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133786", "@fin": "1996-05-12", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301407", "@fin": "1985-09-01", "@num": "52 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301408", "@fin": "1996-05-12", "@num": "52 bis", "@etat": "PERIME", "@debut": "1985-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contingent annuel de 204.050 hectolitres d'alcool pur fixé par l'article 362 du code général des impôts est attribué aux départements et territoires d'outre-mer et à la république malgache conformément au tableau ci-après :
\n
Martinique 88.915 hl
\n
Guadeloupe 68.065 hl
\n
Réunion 37.326 hl
\n
Guyane 2.750 hl
\n
République malgache 6.994 hl
\n -------
\n TOTAL 204.050 hl
" } }, "LEGIARTI000006313890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1795 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006313890", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313890.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1795ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319492", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000023653559", "@num": "5", "#text": "Arrêté du 3 février 2011 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023646378", "@nortexte": "BCRD1105306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-03" }, { "@id": "LEGIARTI000023653786", "@num": "7", "#text": "Arrêté du 3 février 2011 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023646352", "@nortexte": "BCRD1105304A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-03" }, { "@id": "LEGIARTI000026512438", "@num": "7", "#text": "Arrêté du 9 octobre 2012 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026511277", "@nortexte": "EFID1236735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-09" }, { "@id": "LEGIARTI000037071013", "@num": "7", "#text": "Arrêté du 13 juin 2018 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000037068412", "@nortexte": "MOMS1803753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-13" }, { "@id": "LEGIARTI000044291825", "@num": "13", "#text": "Arrêté du 5 octobre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044290042", "@nortexte": "CCPD2127829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-05" }, { "#text": "CGI 362, 1791", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313890", "@fin": "2006-01-01", "@num": "1795 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006313891", "@fin": "2025-07-01", "@num": "1795 bis", "@etat": "ABROGE_DIFF", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639271", "@fin": "2999-01-01", "@num": "1795 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute manœuvre ayant pour but ou pour résultat de détourner le régime contingentaire des rhums et tafias prévu à l'article 362 et aux textes d'application est punie des sanctions prévues à l'article 1791.

" } }, "LEGIARTI000006314695": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006314695", "URL": "article/LEGI/ARTI/00/00/06/31/46/LEGIARTI000006314695.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0362AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi 75-600 1975-07-10", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGIARTI000006319492", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2025-07-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2025-07-01", "@num": "362", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 90 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 80 p. 100 vol.
\n
La gestion du dispositif visé au premier alinéa peut être déléguée à une interprofession créée conformément à la loi n° 75-600 du 10 juillet 1975 relative à l'organisation interprofessionnelle agricole.
\n
Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.
\n
Les conditions d'application de cet article, notamment les modalités de répartition des rhums entre les départements français d'outre-mer et entre les producteurs et la gestion de ces contingents sont fixées par décret en Conseil d'Etat.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006314695", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319492", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006301408", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319492", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006313890", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319492", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319492", "liens_entrants": true }

Article 21 ENTIEREMENT_MODIF (LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1))