{ "article": { "LEGIARTI000006319663": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319663", "URL": "article/LEGI/ARTI/00/00/06/31/96/LEGIARTI000006319663.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHPXXXXXX020AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006309678", "@num": "278 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163191", "@fin": "2999-01-01", "#text": "3 : Autres mesures", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147489", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134110", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114735", "@fin": "2999-01-01", "#text": "Titre I : Dispositions relatives aux ressources", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084595", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1996-12-31" } ] }, "@cid": "JORFTEXT000000380034", "@nor": "ECOX9600105L", "@num": "96-1181", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1997 (n° 96-1181 du 30 décembre 1996) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000380034", "@c_titre_court": "Loi n°96-1181 du 30 décembre 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-1181 du 30 décembre 1996 de finances pour 1997 (1)", "@debut": "1996-12-31", "@id_txt": "LEGITEXT000005622506", "@c_titre_court": "Loi n° 96-1181 du 30 décembre 1996" } ], "@date_publi": "1996-12-31", "@date_signature": "1996-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006319663", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006309678": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006309678", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309678.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278ABXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319663", "@num": "20", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 20 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000048827176", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-03-31 3C-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-06-10 3A-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-01-31 3C-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-09-19 3C-8-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-04-29 3C-1-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006309671", "@fin": "1988-07-08", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309672", "@fin": "1989-07-14", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "1988-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309673", "@fin": "1991-08-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309674", "@fin": "1993-01-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "1991-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309675", "@fin": "1993-08-18", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309676", "@fin": "1995-10-27", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309677", "@fin": "1997-04-11", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309678", "@fin": "2005-12-31", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309679", "@fin": "2006-01-06", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309680", "@fin": "2011-01-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378292", "@fin": "2012-01-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091599", "@fin": "2012-03-16", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515788", "@fin": "2012-08-18", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295994", "@fin": "2013-01-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949940", "@fin": "2014-01-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000026978678", "@fin": "2013-12-30", "@num": "278 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417029", "@fin": "2016-01-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817151", "@fin": "2019-12-30", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467680", "@fin": "2021-01-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910075", "@fin": "2022-01-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983804", "@fin": "2023-01-01", "@num": "278 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869153", "@fin": "2999-01-01", "@num": "278 bis", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe sur la valeur ajoutée est perçue au taux réduit de 5,50 p. 100 en ce qui concerne les opérations d'achat, d'importation, d'acquisition intracommunautaire, de vente, de livraison, de commission, de courtage ou de façon portant sur les produits suivants :
\n
1° Eau et boissons non alcooliques ;
\n
2° Produits destinés à l'alimentation humaine à l'exception :
\n
a) Des produits de confiserie ;
\n
b) Des chocolats et de tous produits composés contenant du chocolat ou du cacao. Toutefois le chocolat, le chocolat de ménage, le chocolat de ménage au lait, les fèves de cacao et le beurre de cacao sont admis au taux réduit ;
\n
c) Des margarines et graisses végétales ;
\n
d) Du caviar ;
\n
3° Produits d'origine agricole, de la pêche, de la pisciculture et de l'aviculture n'ayant subi aucune transformation (1) ;
\n
3° bis Produits suivants à usage domestique :
\n
a. bois de chauffage ;
\n
b. produits de la sylviculture agglomérés destinés au chauffage ;
\n
c. déchets de bois destinés au chauffage.
\n
4° Aliments simples ou composés utilisés pour la nourriture du bétail, des animaux de basse-cour, des poissons d'élevage destinés à la consommation humaine et des abeilles, ainsi que les produits entrant dans la composition de ces aliments et dont la liste est fixée par arrêté du ministre de l'économie et des finances pris après avis des professions intéressées ;
\n
5° Produits suivants à usage agricole :
\n
a) Amendements calcaires ;
\n
b) Engrais ;
\n
c) Soufre, sulfate de cuivre et grenaille utilisée pour la fabrication du sulfate de cuivre, ainsi que les produits cupriques contenant au minimum 10 p. 100 de cuivre ;
\n
d) Produits antiparasitaires, sous réserve qu'ils aient fait l'objet soit d'une homologation, soit d'une autorisation de vente délivrée par le ministre chargé de l'agriculture ;
\n
6° Livres, y compris leur location.
\n
(1) Entrée en vigueur le 1er janvier 1995.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309678", "cible": false, "cidtexte": "JORFTEXT000000380034", "id": "LEGIARTI000006319663", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319663", "liens_entrants": true }

Article 20 ENTIEREMENT_MODIF (LOI de finances pour 1997 (n° 96-1181 du 30 décembre 1996) (1))