{ "article": { "LEGIARTI000006320325": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "47", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320325", "URL": "article/LEGI/ARTI/00/00/06/32/03/LEGIARTI000006320325.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJEXXXXXX047AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 Finances pour 1999, JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006294742", "@num": "289", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298913", "@num": "145", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 145 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297036", "@num": "146", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 146 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297067", "@num": "169 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299143", "@num": "215", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 215 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299147", "@num": "216", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 216 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299149", "@num": "217", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 217 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299152", "@num": "218", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 218 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299156", "@num": "219", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299540", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301413", "@num": "53", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 53 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300477", "@num": "54", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312787", "@num": "1698", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313628", "@num": "1698-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309311", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304670", "@num": "302 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304738", "@num": "344 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 344 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305021", "@num": "348", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 348 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309847", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309855", "@num": "406 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304759", "@num": "406 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304761", "@num": "406 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309857", "@num": "406 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305039", "@num": "406 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305040", "@num": "406 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305063", "@num": "462 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 462 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305083", "@num": "490", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 490 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305086", "@num": "498", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 498 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304929", "@num": "563", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 563 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147522", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134138", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114757", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084609", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1998-12-31" } ] }, "@cid": "JORFTEXT000000209044", "@nor": "ECOX9800125L", "@num": "98-1266", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1999 (n° 98-1266 du 30 décembre 1998) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000209044", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 98-1266 du 30 décembre 1998 de finances pour 1999 (1)", "@debut": "1998-12-31", "@id_txt": "LEGITEXT000005627311", "@c_titre_court": "Loi n° 98-1266 du 30 décembre 1998" } ], "@date_publi": "1998-12-31", "@date_signature": "1998-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320325", "@fin": "2999-01-01", "@num": "47", "@etat": "VIGUEUR", "@debut": "1998-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A. à C. Paragraphes modificateurs
\n
D. - Les dispositions du C sont applicables à compter du 1er octobre 1998.
" } }, "LEGIARTI000006294742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "289", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294742", "URL": "article/LEGI/ARTI/00/00/06/29/47/LEGIARTI000006294742.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0289AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 309, 311 bis, 327, 328, 425, 406 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 140, 146, 178 octies A, 178 P, 178 AA, 244 ter, 180, 350 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 50 C, 54-0 B, 54-0 F, 54-0 U, 54-0 AA, 54-0 BB, 54-0 C, 54-0 I, 54-0 V, 54-0 Z, 54-0 BN, 54-0 AG, 54-0 BE, 54 nonies, 54 sexies, 54 octies, 54 decies, 54 duodecies, 55 B, 55 C, 55 D, 128, 129, 151, 164 M, 164 AD", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales R198-10", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162021", "@fin": "2002-03-31", "#text": "II : Compétences des directeurs régionaux des douanes et droits indirectes en matière de contributions indirectes et de réglementations assimilées", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146679", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions communes à l'ensemble des contributions indirectes", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294741", "@fin": "1999-03-31", "@num": "289", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294742", "@fin": "2000-03-31", "@num": "289", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294743", "@fin": "2001-03-31", "@num": "289", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294744", "@fin": "2002-03-31", "@num": "289", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294745", "@fin": "2004-08-31", "@num": "289", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294746", "@fin": "2006-05-12", "@num": "289", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294747", "@fin": "2008-04-03", "@num": "289", "@etat": "MODIFIE", "@debut": "2006-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018621087", "@fin": "2009-04-10", "@num": "289", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020519378", "@fin": "2012-09-24", "@num": "289", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026407238", "@fin": "2015-04-01", "@num": "289", "@etat": "MODIFIE", "@debut": "2012-09-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030260812", "@fin": "2016-06-13", "@num": "289", "@etat": "MODIFIE", "@debut": "2015-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702312", "@fin": "2016-07-10", "@num": "289", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032881290", "@fin": "2017-07-01", "@num": "289", "@etat": "MODIFIE", "@debut": "2016-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033481453", "@fin": "2018-06-23", "@num": "289", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037094746", "@fin": "2020-02-01", "@num": "289", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041531283", "@fin": "2020-07-25", "@num": "289", "@etat": "MODIFIE", "@debut": "2020-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160537", "@fin": "2021-06-12", "@num": "289", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043663260", "@fin": "2022-06-18", "@num": "289", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045928432", "@fin": "2023-02-13", "@num": "289", "@etat": "MODIFIE", "@debut": "2022-06-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047113996", "@fin": "2999-01-01", "@num": "289", "@etat": "VIGUEUR", "@debut": "2023-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les directeurs régionaux des douanes et droits indirects sont compétents, dans le cadre de leurs attributions, pour prendre les décisions administratives individuelles suivantes :
\n
1. Dispense de la formalité de scellement, prévue par l'article 309 du code général des impôts ;
\n
2. Délivrance de permis de circulation pour les alambics utilisés par les loueurs d'alambics, prévue par les articles 311 bis, 327 et 328 du code général des impôts ;
\n
3. Autorisation de remplacer le carnet de réception de sucre, glucose, isoglucose et de sirop d'inuline par tous autres registres ou documents présentant les mêmes indications, prévue par le deuxième alinéa de l'article 425 du code général des impôts ;
\n
4. Autorisation spéciale de décharge des quantités de boissons de raisins secs imparfaites ou avariées délivrée aux fabricants, prévue par le dernier alinéa de l'article 140 de l'annexe III au code général des impôts ;
\n
5. (Devenu sans objet) (M)
\n
6. Décisions relatives à l'autorisation prévue à l'article 178 octies A de l'annexe III au code général des impôts ;
\n
7. Agrément des procédés de dénaturation des essences d'absinthe et produits assimilés, prévu par le premier alinéa de l'article 178 P de l'annexe III au code général des impôts ;
\n
8. Dispense des formalités à la circulation, prévue par l'article 178 AA de l'annexe III au code général des impôts ;
\n
9. Autorisation spéciale d'emploi de charbons activés, prévue par le deuxième alinéa de l'article 180 de l'annexe III au code général des impôts ;
\n
10. Agrément des documents commerciaux d'accompagnement des produits soumis à accises, prévu par l'article 244 ter de l'annexe III au code général des impôts ;
\n
11. Autorisation de nouveaux procédés de dénaturation des alcools, prévue au 3° du I de l'article 350 quater de l'annexe III au code général des impôts ;
\n
12. Autorisation préalable des personnes qui désirent importer, acquérir à titre gratuit ou onéreux, obtenir en location, faire réparer ou transformer un ou plusieurs appareils ou portions d'appareils propres à la distillation, à la fabrication ou au repassage d'eaux-de-vie ou d'esprits, prévue par l'article 50 C de l'annexe IV au code général des impôts ;
\n
13. (Devenu sans objet) (M)
\n
14. Autorisation de remplacement de la couleur blanche par la teinte naturelle d'une capsule représentative de droits, prévue par l'article 54-0 B de l'annexe IV au code général des impôts ;
\n
15. Autorisation d'utiliser des capsules représentatives de droits portant la mention \"négociant\" en lieu et place du nom, de la raison sociale, de la marque et du numéro d'agrément de l'utilisateur, en application du premier alinéa du a de l'article 54-0 C de l'annexe IV au code général des impôts ;
\n
16. Autorisation de remplacement des points de moindre résistance par un encollage sur les capsules de surbouchage, prévue par l'article 54-0 F de l'annexe IV au code général des impôts ;
\n
17. Agrément de compteur équipant les machines à fabriquer les capsules représentatives de droits, prévu par l'article 54-0 I de l'annexe IV au code général des impôts ;
\n
18. Octroi des dérogations à l'emploi obligatoire des capsules fiscales pour le conditionnement des vins, prévu par le deuxième alinéa de l'article 54-0 U de l'annexe IV au code général des impôts ;
\n
19. Autorisation donnée aux marchands en gros de boissons d'apposer eux-mêmes, sur les capsules qu'ils utilisent, le timbre et les mentions réglementaires, prévue par le deuxième alinéa de l'article 54-0 V de l'annexe IV au code général des impôts ;
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20. Agrément des machines destinées à insculper et imprimer les timbres et mentions réglementaires sur les capsules représentatives des droits indirects sur l'alcool, les vins et cidres, prévu par le deuxième alinéa de l'article 54-0 V de l'annexe IV au code général des impôts ;
\n
21. Autorisation de restitution ou de remise des droits et taxes afférents aux bouteilles défectueuses, couleuses ou cassées, prévue par les articles 54-0 Z et 54-0 BN de l'annexe IV au code général des impôts ;
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22. Autorisation donnée à un négociant d'embouteiller pour le compte d'un ou de plusieurs autres entrepositaires, prévue par l'article 54-0 AA de l'annexe IV au code général des impôts ;
\n
23. Autorisation de capsulage sous capsule timbrée pour des bouteilles de boissons destinées à l'exportation, prévue par l'article 54-0 AG de l'annexe IV au code général des impôts ;
\n
24. Agrément des capsules pour les spiritueux et obligation d'apposer un système de bouchage interdisant tout nouveau remplissage, prévu par l'article 54-0 BB de l'annexe IV au code général des impôts ;
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25. Autorisation d'impression de marques fiscales pour les spiritueux renfermés dans les flacons d'une contenance au plus égale à 10 cl, prévue par l'article 54-0 BE de l'annexe IV au code général des impôts ;
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26. Autorisation d'utiliser les machines à timbrer, en application des articles 54 sexies, 54 octies, 54 decies et 54 duodecies de l'annexe IV au code général des impôts ;
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27. Habilitation à apposer des marques fiscales pour les spiritueux, prévue par l'article 54 nonies de l'annexe IV au code général des impôts ;
\n
28. Autorisation d'utilisation de bouteilles d'une capacité supérieure à trois litres pour la circulation de spiritueux destinés à la consommation de bouche, prévue par les articles 55 B et 55 D de l'annexe IV au code général des impôts ;
\n
29. Autorisation pour les personnes non titulaires d'une licence permettant la vente de spiritueux, de recevoir sous acquit-à-caution les spiritueux nécessaires à la fabrication de leurs produits, prévue par les articles 55 B et 55 C de l'annexe IV au code général des impôts ;
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30. Autorisation délivrée aux établissements de spectacles de faire usage de distributeurs automatiques pour la délivrance de billets, prévue par l'article 128 de l'annexe IV au code général des impôts ;
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31. Autorisation donnée aux établissements de spectacles d'utiliser des carnets journaliers de billets, prévue par le premier alinéa de l'article 129 de l'annexe IV au code général des impôts ;
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32. Mise en demeure adressée au comité de direction d'un cercle de jeu de ne pas maintenir en fonction un préposé n'arrivant pas à assurer de manière satisfaisante la concordance entre les sommes trouvées dans la cagnotte et la valeur des tickets détachés prévue par le deuxième alinéa de l'article 151 de l'annexe IV au code général des impôts ;
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33. Autorisation de dérogation d'apposition des mentions obligatoires des empreintes fournies par les machines à timbrer prévue par l'article 164 M de l'annexe IV au code général des impôts ;
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34. Autorisation d'utiliser des machines à timbrer, prévue par le premier alinéa de l'article 164 AD de l'annexe IV au code général des impôts ;
\n
35. Décisions relatives aux réclamations contentieuses prévues à l'article R. 198-10 du livre des procédures fiscales.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006297036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "146", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297036", "URL": "article/LEGI/ARTI/00/00/06/29/70/LEGIARTI000006297036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0146AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 406 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000569064", "#text": "Décret 97-1195 1997-12-24 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000569064", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "#text": "Edition du 31 juillet 1986", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@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 en vigueur le 1er septembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197107", "@fin": "1999-03-31", "#text": "2° : Distributeurs et utilisateurs d'alcools d'Etat.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191416", "@fin": "1999-03-31", "#text": "III : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179378", "@fin": "2999-01-01", "#text": "B : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162259", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146831", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297035", "@fin": "1985-09-01", "@num": "146", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006297036", "@fin": "1999-03-31", "@num": "146", "@etat": "PERIME", "@debut": "1985-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont dispensés de se placer sous le régime de l'entrepôt :
\n
1° Les laboratoires des établissements scientifiques, publics ou privés, utilisant à des travaux de recherches et d'analyses, dans la limite d'un contingent annuel fixé par l'administration, sur proposition du département ministériel intéressé, des alcools en nature ou dénaturés en franchise du droit de consommation ;
\n
2° Les petits parfumeurs qui, dans la limite d'un contingent annuel fixé par l'administration, reçoivent l'alcool nécessaire à la fabrication des produits destinés à leur clientèle avec paiement du droit de fabrication au taux prévu au 1° du II de l'article 406 A du code général des impôts ;
\n
3° Les petits industriels, les laboratoires publics ou privés de recherches et d'analyses, les hôpitaux et établissements similaires qui, dans la limite d'un contingent annuel fixé par l'administration, reçoivent les alcools à eux nécessaires avec paiement du droit de fabrication au taux prévu au 2° du II de l'article 406 A du code général des impôts ;
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4° Les médecins, chirurgiens, vétérinaires, sages-femmes, dentistes et pédicures qui, dans la limite d'un contingent annuel fixé par l'administration, reçoivent les alcools nécessaires à l'exercice de leur profession avec paiement du droit de fabrication au tarif prévu pour les usages pharmaceutiques ;
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5° Les pharmaciens et propharmaciens, dans la limite d'un contingent annuel fixé par l'administration ;
\n
6° Les personnes qui, sous réserve des interdictions législatives ou réglementaires en vigueur, mettent en oeuvre uniquement des alcools libérés du droit de consommation au taux maximal.
" } }, "LEGIARTI000006297067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "169 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006297067", "URL": "article/LEGI/ARTI/00/00/06/29/70/LEGIARTI000006297067.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0169ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 406 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006329633", "@num": "1", "#text": "Décret n°95-211 du 21 février 1995 - art. 1 () JORF 28 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000551339", "@nortexte": "BUDF9500001D", "@numtexte": "95-211", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-21" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179379", "@fin": "2999-01-01", "#text": "C : Régime fiscal", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162259", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146831", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297064", "@fin": "1986-12-31", "@num": "169 A", "@etat": "MODIFIE", "@debut": "1986-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297065", "@fin": "1994-09-02", "@num": "169 A", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297066", "@fin": "1995-10-27", "@num": "169 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006297067", "@fin": "1999-03-31", "@num": "169 A", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le tarif de 405 F du droit de fabrication visé à l'article 406 A du code général des impôts est directement applicable aux alcools et boissons alcooliques consommables en l'état ou rendus impropres à la consommation en l'état selon un procédé agréé par l'administration, aux alcoolats, extraits alcooliques parfumés et aux produits semi-finis à base d'alcool ou de boissons alcooliques non consommables en l'état, ensemble des produits ci-après dénommés \"produits imposables\", lorsqu'ils sont livrés ou destinés à être livrés à des utilisateurs professionnels pour l'élaboration de préparations alimentaires solides à usage humain qui répondent aux conditions définies par le 3° du II de l'article 406 A du code général des impôts.
\n
Le bénéfice de la taxation au tarif de 405 F du droit de fabrication est subordonné au respect des conditions suivantes :
\n
1° Les fabricants et les utilisateurs professionnels de produits imposables ainsi que toute personne, ci-après dénommée \"intermédiaire\", recevant ou achetant des produits imposables pour les réexpédier ou les revendre à des utilisateurs professionnels doivent faire une déclaration préalable de profession auprès d'un bureau de déclarations de la direction générale des douanes et droits indirects.
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La déclaration préalable de profession peut être transmise par la voie postale au bureau de déclarations. Dans ce cas, elle est établie conformément au modèle fixé par la direction générale des douanes et droits indirects.
\n
2° Le bureau de déclarations remet ou transmet au déclarant un récépissé de déclaration de profession et lui attribue un numéro d'identification dont la composition est déterminée par la direction générale des douanes et droits indirects. Le récépissé de déclaration de profession doit être conservé par le déclarant. Il doit être présenté à toute réquisition des agents des douanes et droits indirects. Le commerce national des produits imposables ne peut s'effectuer qu'entre personnes qui sont titulaires d'un numéro d'identification.
\n
3° A compter du 1er juin 1995, les récipients de produits imposables doivent être revêtus d'une marque comportant l'indication \"Usage réservé aux professionnels pour les préparations alimentaires\". La marque est apposée sur les récipients par les redevables du droit de fabrication. Elle doit être indélébile, facilement lisible et visible dans les conditions habituelles de présentation.
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4° Les fabricants et les intermédiaires doivent présenter, à toute réquisition des agents des douanes et droits indirects chargés des contrôles, une liste récapitulative des personnes auxquelles ils livrent des produits imposables. La liste comprend le numéro d'identification des personnes qui y figurent.
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5° Les intermédiaires et les utilisateurs doivent communiquer à leurs fournisseurs leur numéro d'identification préalablement à chaque acquisition ou réception de produits imposables.
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6° Les utilisateurs qui sont titulaires d'une licence \"restaurant\", d'une licence de 4e catégorie ou d'une licence à emporter ne peuvent, en outre, recevoir les alcools et les boissons alcooliques consommables en l'état ayant supporté le droit de fabrication que dans la limite d'un contingent annuel fixé par le service des douanes et droits indirects territorialement compétent. Le contingent est établi sur justification des besoins réels et compte tenu notamment des quantités d'alcool ou de boissons alcooliques consommables en l'état qui ont été utilisées par ces professionnels à des fins d'élaboration de préparations alimentaires solides à usage humain au cours de l'année précédant sa fixation.
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7° Les utilisateurs doivent justifier, à toute réquisition des agents des douanes et droits indirects, que les alcools et les boissons alcooliques consommables en l'état qui ont été imposés au droit de fabrication, y compris dans la limite du contingent prévu au 6°, sont effectivement utilisés pour l'élaboration de préparations alimentaires solides à usage humain répondant aux conditions définies au 3° du II de l'article 406 A du code général des impôts. La justification est requise notamment lorsque ces agents constatent que les quantités utilisées dépassent les quantités normalement admises pour les seuls besoins de l'activité d'élaboration desdites préparations alimentaires.
" } }, "LEGIARTI000006298913": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006298913", "URL": "article/LEGI/ARTI/00/00/06/29/89/LEGIARTI000006298913.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0145AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 146", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274626", "@num": "19", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 19 () JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197107", "@fin": "1999-03-31", "#text": "2° : Distributeurs et utilisateurs d'alcools d'Etat.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191416", "@fin": "1999-03-31", "#text": "III : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179378", "@fin": "2999-01-01", "#text": "B : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162259", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146831", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006298913", "@fin": "1999-03-31", "@num": "145", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale désirant recevoir ou utiliser des alcools de rétrocession doit, sous réserve des cas prévus à l'article 146, prendre la position d'entrepositaire.
\n
" } }, "LEGIARTI000006299143": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "215", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006299143", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299143.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0215AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329828", "@num": "1", "#text": "Décret n°95-1185 du 6 novembre 1995 - art. 1 () JORF 9 novembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000190605", "@nortexte": "ECOD9550015D", "@numtexte": "95-1185", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146896", "@fin": "1999-03-31", "#text": "Chapitre III : Droits divers - Taxe spéciale sur les sucres et glucoses utilisés à la préparation d'apéritifs à base de vin ou de produits similaires.", "@debut": "1993-01-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299142", "@fin": "1996-05-12", "@num": "215", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299143", "@fin": "1999-03-31", "@num": "215", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne désirant se livrer, à l'aide ((de sucre, de glucose, d'isoglucose ou de sirop d'inuline)) (M) à la fabrication d'apéritifs à base de vin ou de produits similaires est tenue de faire, huit jours avant le début de ses opérations, une déclaration indiquant la nature ainsi que la dénomination commerciale du produit à fabriquer et présentant la description du local dans lequel seront emmagasinés les sucres et glucoses.
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(M) Modification du décret.
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" } }, "LEGIARTI000006299147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "216", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006299147", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299147.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0216AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 563", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 215, 218", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006329828", "@num": "1", "#text": "Décret n°95-1185 du 6 novembre 1995 - art. 1 () JORF 9 novembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000190605", "@nortexte": "ECOD9550015D", "@numtexte": "95-1185", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146896", "@fin": "1999-03-31", "#text": "Chapitre III : Droits divers - Taxe spéciale sur les sucres et glucoses utilisés à la préparation d'apéritifs à base de vin ou de produits similaires.", "@debut": "1993-01-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299144", "@fin": "1993-01-05", "@num": "216", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299145", "@fin": "1995-10-27", "@num": "216", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299146", "@fin": "1996-05-12", "@num": "216", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299147", "@fin": "1999-03-31", "@num": "216", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
((Les sucres, glucoses, isoglucoses et sirops d'inuline)) (M) destinés à des fabricants d'apéritifs à base de vin ou de produits similaires doivent parvenir en vertu d'acquits-à-caution. Ils sont suivis à un compte tenu par le fabricant lui-même, sans blancs ni ratures, sur un registre coté et paraphé par le service des douanes et droits indirects.
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A ce compte sont inscrits, au fur et à mesure des opérations :
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1° Aux entrées :
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a) ((Les quantités de sucre, de glucose, d'isoglucose ou de sirop d'inuline)) (M) en la possession des fabricants au moment où ils effectuent la déclaration prévue à l'article 215 ;
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b) Les réceptions ultérieures avec l'analyse des titres de mouvement ;
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c) Excédents constatés lors des inventaires.
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2° Aux sorties :
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a) Les quantités passibles de la taxe spéciale visée à l'article 563 du code général des impôts, dont la mise en oeuvre est déclarée dans les formes prévues à l'article 218 ;
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b) Les quantités employées à d'autres usages avec le détail de chaque affectation ;
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c) Les manquants constatés lors des inventaires.
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(M) Modification du décret.
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" } }, "LEGIARTI000006299149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "217", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006299149", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299149.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0217AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 563", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000361563", "#text": "Décret 93-14 1993-01-04 art. 3 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361563", "@nortexte": "BUDF9200062D", "@numtexte": "93-14", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146896", "@fin": "1999-03-31", "#text": "Chapitre III : Droits divers - Taxe spéciale sur les sucres et glucoses utilisés à la préparation d'apéritifs à base de vin ou de produits similaires.", "@debut": "1993-01-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299148", "@fin": "1993-01-05", "@num": "217", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299149", "@fin": "1999-03-31", "@num": "217", "@etat": "PERIME", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents du service des douanes et droits indirects peuvent, à toute époque, arrêter le compte et procéder à l'inventaire des quantités existant en magasin. Les fabricants sont tenus de mettre à leur disposition les ustensiles et le personnel nécessaires pour cette opération et de leur déclarer l'importance des restes.
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Les excédents sont ajoutés aux charges et saisis par procès-verbal ; quant aux manquants, ils sont portés en sortie et soumis au paiement de la taxe spéciale prévue à l'article 563 du code général des impôts. Toutefois, l'administration peut accorder décharge des quantités dont la perte est réguliérement justifiée ou qui ne dépasse pas 1 % des réceptions depuis le précédent inventaire.
" } }, "LEGIARTI000006299152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "218", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006299152", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299152.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0218AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329828", "@num": "1", "#text": "Décret n°95-1185 du 6 novembre 1995 - art. 1 () JORF 9 novembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000190605", "@nortexte": "ECOD9550015D", "@numtexte": "95-1185", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146896", "@fin": "1999-03-31", "#text": "Chapitre III : Droits divers - Taxe spéciale sur les sucres et glucoses utilisés à la préparation d'apéritifs à base de vin ou de produits similaires.", "@debut": "1993-01-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299150", "@fin": "1993-01-05", "@num": "218", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299151", "@fin": "1996-05-12", "@num": "218", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299152", "@fin": "1999-03-31", "@num": "218", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute fabrication d'apéritifs à base de vin ou de produits similaires à l'aide de ((sucre, de glucose, d'isoglucose ou de sirop d'inuline)) (M) doit être précédée d'une déclaration souscrite vingt-quatre heures à l'avance dans les localités où existe un service des douanes et droits indirects , et soixante-douze heures à l'avance partout ailleurs. La déclaration indique l'heure à laquelle doit avoir lieu l'opération, la nature, la dénomination commerciale, le volume de la boisson à obtenir ainsi que la quantité d'alcool pur contenue dans cette boisson, enfin, ((le poids de sucre, de glucose, d'isoglucose ou de sirop d'inuline)) (M) à mettre en oeuvre. Elle peut être contrôlée par les agents du service des douanes et droits indirects, auxquels les contribuables doivent fournir les instruments de pesage nécessaires.
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(M) Modification du décret.
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" } }, "LEGIARTI000006299156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "219", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006299156", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299156.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0219AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1698", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006329828", "@num": "1", "#text": "Décret n°95-1185 du 6 novembre 1995 - art. 1 () JORF 9 novembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000190605", "@nortexte": "ECOD9550015D", "@numtexte": "95-1185", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146896", "@fin": "1999-03-31", "#text": "Chapitre III : Droits divers - Taxe spéciale sur les sucres et glucoses utilisés à la préparation d'apéritifs à base de vin ou de produits similaires.", "@debut": "1993-01-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299155", "@fin": "1996-05-12", "@num": "219", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299156", "@fin": "1999-03-31", "@num": "219", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe spéciale sur ((les sucres, glucoses , isoglucoses et sirops d'inuline)) (M) utilisés à la préparation des apéritifs à base de vin ou de produits similaires est exigible au moment même de l'emploi. ((Elle peut, en ce qui concerne les sucres et glucoses,)) (M) être acquittée au moyen d'obligations cautionnées dans les conditions déterminées par l'article 1698 du code général des impôts.
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(M) Modification du décret.
\n
" } }, "LEGIARTI000006299540": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "350 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006299540", "URL": "article/LEGI/ARTI/00/00/06/29/95/LEGIARTI000006299540.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0350AIXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 303, 344 ter, 481, 312, 327, 329, 345, 501, 511, 626, 413, 415, 422, 424, 443, 5, 425, 308, 343, 455, 483, 502, 1565, 1565 quinquies , 1570", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000033817076", "@num": "343", "#text": "Code général des impôts, CGI. - art. 343 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146872", "@fin": "2999-01-01", "#text": "Chapitre III : Les compétences de la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133762", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299538", "@fin": "1998-04-22", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299539", "@fin": "1999-03-31", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299540", "@fin": "2000-03-31", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299541", "@fin": "2003-01-01", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299542", "@fin": "2004-08-31", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299543", "@fin": "2007-01-01", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299544", "@fin": "2009-04-10", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020520026", "@fin": "2011-06-12", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182363", "@fin": "2016-06-13", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032702464", "@fin": "2999-01-01", "@num": "350 quinquies", "@etat": "VIGUEUR", "@debut": "2016-06-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La direction générale des douanes et droits indirects reçoit :
\n
1° La déclaration et les renseignements mentionnés à l'article 303 du code général des impôts ;
\n
2° (Sans objet) (M) ;
\n
3° Les déclarations prévues au premier alinéa de l'article 413 et au deuxième alinéa de l'article 481 du code général des impôts ainsi qu'aux articles 312, 327, 329, 345, 501, 511 et 626 du même code ;
\n
4° La déclaration mentionnée au deuxième alinéa de l'article 415 du code général des impôts et est chargée d'appliquer les dispositions de cet article avec la direction générale de la concurrence, de la consommation et de la répression des fraudes ;
\n
5° La déclaration et détient le registre spécial mentionnés au premier alinéa de l'article 422 du code général des impôts. Cette administration reçoit également la déclaration prévue au deuxième alinéa du même article ;
\n
6° La déclaration prévue à l'article 424 du code général des impôts et procède aux visites mentionnées audit article ;
\n
7° La déclaration prévue à l'article 443 du code général des impôts et délivre le titre de mouvement mentionné audit article ;
\n
8° La déclaration mentionnée au premier alinéa de l'article 571 du code général des impôts et effectue les contrôles prescrits au deuxième alinéa du même article ;
\n
9° Les déclarations et exerce les compétences mentionnées au premier alinéa de l'article 425 du code général des impôts ainsi qu'aux articles 308, 343, 455, 483, 502 et 1565 du même code ;
\n
10° La déclaration mentionnée à l'article ((1565 quinquies)) (M) du code général des impôts ;
\n
11° La déclaration de cesser en application de l'article 1570 du code général des impôts.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006300477": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300477", "URL": "article/LEGI/ARTI/00/00/06/30/04/LEGIARTI000006300477.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0054AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1999-05-18", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 406 A 4°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000569064", "#text": "Décret 97-1195 1997-12-24 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000569064", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191515", "@fin": "1999-03-31", "#text": "Produits à base d'alcool susceptibles de bénéficier du droit réduit de fabrication.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179497", "@fin": "1999-03-31", "#text": "III : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162396", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146911", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006300477", "@fin": "1999-03-31", "@num": "54", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de fabrication au tarif visé au 2° du II de l'article 406 A du code général des impôts est également applicable lorsque les livraisons sont faites sous le contrôle d'organismes habilités à cet effet ou en vertu d'autorisations directes de l'administration :
\n
a. Aux alcools nature acquis aux prix prévus pour les usages pharmaceutiques et livrés à des pharmaciens médecins chirurgiens vétérinaires dentistes sages-femmes pédicures hôpitaux et établissements similaires ;
\n
b. Aux alcools nature livrés à des laboratoires de recherches et d'analyses et à des industriels qui les utilisent en petites quantités pour leurs fabrications.
" } }, "LEGIARTI000006301413": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1986-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006301413", "URL": "article/LEGI/ARTI/00/00/06/30/14/LEGIARTI000006301413.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0053AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1986-03-13 art. 1 JORF 16 mars 1986", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1999-05-18", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 406 A II 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006693411", "@num": "L511", "#text": "Code de la santé publique - art. L511 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191515", "@fin": "1999-03-31", "#text": "Produits à base d'alcool susceptibles de bénéficier du droit réduit de fabrication.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179497", "@fin": "1999-03-31", "#text": "III : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162396", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146911", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301410", "@fin": "1979-03-11", "@num": "53", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301411", "@fin": "1982-02-18", "@num": "53", "@etat": "MODIFIE", "@debut": "1979-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301412", "@fin": "1986-03-16", "@num": "53", "@etat": "MODIFIE", "@debut": "1982-02-18", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301413", "@fin": "1999-03-31", "@num": "53", "@etat": "PERIME", "@debut": "1986-03-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de fabrication au tarif visé au 2° du II de l'article 406 A du code général des impôts est applicable aux alcools utilisés dans la préparation des produits appartenant aux catégories ci-après désignées :
\n
a. Médicaments à base d'alcool définis par l'article L 511 du code de la santé publique à l'exception des alcools de menthe eaux de mélisse élixirs et produits similaires vendus autrement qu'aux pharmaciens ou médecins dits propharmaciens et en vue de la préparation de médicaments ;
\n
b. Produits contenant de l'alcool figurant à la Pharmacopée française et livrés à des pharmaciens ou médecins dits propharmaciens en vue de la préparation de médicaments ;
\n
c. Alcoolats, extraits alcooliques parfumés, teintures, produits analogues, livrés à des industriels en vue de la préparation de limonades gazeuses sodas ou sirops à la condition que la richesse alcoolique des boissons fabriquées ne soit pas supérieure à 1 % vol. et que lesdits industriels n'exercent pas le commerce en détail de boissons alcooliques ;
\n
d. (Abrogé).
\n
e. (Abrogé).
" } }, "LEGIARTI000006304670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304670", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304670.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BSXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000044981576", "@num": "184", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 184 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044873385", "@num": "298 octodecies", "#text": "Code général des impôts, CGI. - art. 298 octodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469031", "@num": "302 C", "#text": "Code général des impôts, CGI. - art. 302 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535137", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365543", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874400", "@num": "L34 A", "#text": "Livre des procédures fiscales - art. L34 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163011", "@fin": "2022-01-01", "#text": "1° : Champ d'application", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000006304668", "@fin": "1996-05-12", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304669", "@fin": "1999-03-31", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304670", "@fin": "2008-04-03", "@num": "302 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619277", "@fin": "2009-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052354", "@fin": "2010-04-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664257", "@fin": "2020-01-01", "@num": "302 B", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472789", "@fin": "2022-01-01", "@num": "302 B", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041535200", "@fin": "2999-01-01", "@num": "302 B", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis aux dispositions de articles 302 A à 302 V : les alcools, les boissons alcooliques et les tabacs manufacturés.
\n
Les droits indirects entrant dans le champ d'application du présent chapitre, qui sont dits accises, comprennent le droit de circulation prévu par l'article 438, le droit de consommation prévu par les articles 402 bis, 403, 575 et 575 E bis, le droit spécifique sur les bières prévu par l'article 520 A.
" } }, "LEGIARTI000006304738": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006304738", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304738.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0344ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 350 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000726542", "#text": "Décret 93-309 1993-03-09 art. 1 1°, art. 22 JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000726542", "#text": "Décret 93-309 1993-03-09 art. 22 Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927871", "@num": "22", "#text": "Décret n°93-309 du 9 mars 1993 - art. 22 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197388", "@fin": "1999-03-31", "#text": "2° : Produits soumis au droit de fabrication", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191700", "@fin": "2025-07-01", "#text": "VII : Fabrication de produits divers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179692", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304737", "@fin": "1993-08-18", "@num": "344 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304738", "@fin": "1999-03-31", "@num": "344 ter", "@etat": "ABROGE", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute fabrication de produits soumis au droit de fabrication sur les alcools doit être précédée d'une déclaration souscrite dans les conditions fixées par l'administration (1).
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(1) Voir Annexe III art. 350 quinquies 1°.
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" } }, "LEGIARTI000006304759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304759", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304759.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0406ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 406 A 3°, 4°, 258 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318703", "@num": "32", "#text": "Loi - art. 32 (V) JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191704", "@fin": "1999-03-31", "#text": "II bis : Droit de fabrication", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304758", "@fin": "1993-01-01", "@num": "406 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304759", "@fin": "1999-03-31", "@num": "406 B", "@etat": "ABROGE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de fabrication est liquidé lors de la première sortie, en vrac ou en bouteilles, des produits imposables des usines de fabrication ou, s'il s'agit de produits importés, lors de la réception des produits dans les magasins des importateurs. Il est également liquidé lors de la constatation des manquants chez les fabricants. Chez ceux qui élaborent dans un même entrepôt des produits soumis à des tarifs différents, les manquants imposables sont soumis au tarif le plus élevé.
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Pour les acquisitions intracommunautaires, le droit est perçu lors de la réception en France par la personne qui réalise l'acquisition intracommunautaire.
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Le droit de fabrication est également perçu pour les produits livrés dans les conditions prévues au 1° du I de l'article 258 B. Il est dû par le représentant fiscal du vendeur.
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Dans le cas d'utilisation, dans les chais de fabrication, de capsules, empreintes ou vignettes représentatives des droits indirects sur l'alcool, le droit de fabrication est liquidé lors de l'apposition de ces marques fiscales sur les récipients.
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Pour les produits alcooliques visés aux 1° et 2° du II de l'article 406 A le droit de fabrication peut, à la demande des redevables, être liquidé à l'issue des fabrications ou lors de l'infection des alcools nature destinés aux fabrications.
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A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
" } }, "LEGIARTI000006304761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304761", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304761.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0406ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 484", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318703", "@num": "32", "#text": "Loi - art. 32 (V) JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191704", "@fin": "1999-03-31", "#text": "II bis : Droit de fabrication", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304760", "@fin": "1993-01-01", "@num": "406 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304761", "@fin": "1999-03-31", "@num": "406 C", "@etat": "ABROGE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Sont exonérés du droit de fabrication les produits fabriqués et enlevés des chais des marchands en gros d'alcool, tels qu'ils sont définis à l'article 484, à destination de l'étranger ou des départements et territoires d'outre-mer.
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II La perception du droit de fabrication est suspendue sur les livraisons en vrac :
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a De produits fabriqués destinés à être utilisés dans la préparation d'autres produits soumis eux-mêmes au droit de fabrication;
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b De produits imposables entre les établissements d'un même fabricant.
" } }, "LEGIARTI000006304764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304764", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304764.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0406AIXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006305036", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309835", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191858", "@fin": "2025-07-01", "#text": "V : Corse", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006304762", "@fin": "1993-08-18", "@num": "406 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304763", "@fin": "1999-03-31", "@num": "406 quinquies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304764", "@fin": "2022-01-01", "@num": "406 quinquies", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les impositions prévues aux articles 402 bis et 403 sont applicables en Corse.
\n
" } }, "LEGIARTI000006304929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "563", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304929", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304929.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0563AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 215 à 219", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319178", "@num": "18", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 18 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162954", "@fin": "1999-03-31", "#text": "Section VIII : Taxe spéciale sur les sucres, glucoses, isoglucoses et sirops d'inuline servant à la préparation d'apéritifs à base de vin et produits assimilables.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147060", "@fin": "2025-07-01", "#text": "Chapitre III : Droits divers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048373675", "@fin": "1954-08-15", "@num": "563", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049586790", "@fin": "1979-07-01", "@num": "563", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304928", "@fin": "1995-10-27", "@num": "563", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304929", "@fin": "1999-03-31", "@num": "563", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sucres, glucoses, isoglucoses et sirops d'inuline utilisés à la fabrication d'apéritifs à base de vin et de tous produits qui, par leurs modes de présentation, de consommation ou de mise en vente, sont assimilables auxdits apéritifs, sont soumis à une taxe de 140 F par 100 kilogrammes.
\n
Sont dispensés de ladite taxe, dont les modalités de perception sont fixées par décret (1), les sucres, glucoses, isoglucoses et sirops d'inuline employés dans les conditions arrêtées par l'administration pour la préparation d'apéritifs à base de vin ou de vermouths destinés à l'exportation.
\n
(1) Annexe III, art. 215 à 219.
\n
" } }, "LEGIARTI000006305021": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "348", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305021", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305021.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0348AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000034606074", "@num": "4", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000006693411", "@num": "L511", "#text": "Code de la santé publique - art. L511 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197283", "@fin": "2002-03-31", "#text": "5° : Produits pharmaceutiques à base d'alcool", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191700", "@fin": "2025-07-01", "#text": "VII : Fabrication de produits divers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179692", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048234331", "@fin": "1979-07-01", "@num": "348", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305020", "@fin": "1999-03-31", "@num": "348", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305021", "@fin": "2001-03-31", "@num": "348", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305022", "@fin": "2002-03-31", "@num": "348", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les médicaments à base d'alcool définis par l'article L. 511 du code de la santé publique ne peuvent être fabriqués que dans des locaux séparés par la voie publique de ceux dans lesquels il est produit des alcools, fabriqué ou détenu des alcools dénaturés ou des produits à base d'alcool dénaturé.
\n
" } }, "LEGIARTI000006305039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305039", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305039.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0406AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191704", "@fin": "1999-03-31", "#text": "II bis : Droit de fabrication", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305039", "@fin": "1999-03-31", "@num": "406 E", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités d'application des dispositions relatives au droit de fabrication sur les alcools sont, en tant que de besoin, fixées par décret.
\n
" } }, "LEGIARTI000006305040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 F", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006305040", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0406AFXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 406 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319496", "@num": "25", "#text": "Loi - art. 25 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 art. 25 II", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191704", "@fin": "1999-03-31", "#text": "II bis : Droit de fabrication", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305040", "@fin": "1999-03-31", "@num": "406 F", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne qui a reçu des alcools ou des boissons alcooliques ayant supporté le droit de fabrication prévu au 3° du II de l'article 406 A est tenue au paiement de la différence entre le droit de consommation et le droit de fabrication lorsque ces produits alcooliques n'ont pas été utilisés pour l'élaboration de produits destinés à l'alimentation humaine, dans les conditions prévues audit article (1).
\n
\n
(1) Ces dispositions s'appliquent à compter du 1er janvier 1996.
\n
" } }, "LEGIARTI000006305063": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "462 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305063", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305063.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0462ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 406 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191715", "@fin": "1999-03-31", "#text": "1° : Justification de la perception du droit de fabrication.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179698", "@fin": "2004-03-27", "#text": "II : Dispositions spéciales aux alcools", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162615", "@fin": "2025-07-01", "#text": "Section III : Circulation", "@debut": "1970-07-05" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305063", "@fin": "1999-03-31", "@num": "462 ter", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les titres de mouvement légitimant la sortie des usines des fabricants ou la première circulation après dédouanement des produits soumis au droit de fabrication par application des dispositions de l'article 406 A doivent mentionner de façon très apparente si le droit de fabrication a été ou non perçu.
\n
" } }, "LEGIARTI000006305083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "490", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305083", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305083.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0490AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191723", "@fin": "2001-03-31", "#text": "3° : Comptes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179703", "@fin": "2001-03-31", "#text": "II : Marchands en gros", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000048369311", "@fin": "1979-07-01", "@num": "490", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305082", "@fin": "1999-03-31", "@num": "490", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305083", "@fin": "2000-03-31", "@num": "490", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est tenu, pour les alcools, vins, cidres, poirés et hydromels en la possession des marchands en gros, un compte d'entrées et de sorties dont les charges sont établies d'après les expéditions que ces négociants sont tenus de représenter, sous peine de saisie, et les décharges d'après les titres de mouvement délivrés au vu de leurs déclarations d'enlèvement et d'après les déclarations d'utilisation de capsules, empreintes ou vignettes représentatives de droits indirects sur l'alcool, le vin et le cidre.
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" } }, "LEGIARTI000006305086": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "498", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305086", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305086.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0498AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 47 A VIII 1, 2 Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191724", "@fin": "2000-03-31", "#text": "7° : Crédit d'enlèvement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179703", "@fin": "2001-03-31", "#text": "II : Marchands en gros", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000048369677", "@fin": "1979-07-01", "@num": "498", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305085", "@fin": "1999-03-31", "@num": "498", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305086", "@fin": "2000-03-31", "@num": "498", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les expéditions des marchands en gros et des distillateurs autorisés à utiliser des congés extraits de registres qui leur sont confiés ou affectés, des factures-congés ou des capsules représentatives des droits, le compte est arrêté le dernier jour de chaque mois.
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Le paiement est effectué, soit à la date de l'arrêté, soit dans le délai de un mois à compter de cette date, une caution spéciale étant exigée dans l'un et l'autre cas. Pour les redevables du droit de fabrication sur les alcools, la durée du crédit d'enlèvement visé ci-dessus est portée à deux mois.
" } }, "LEGIARTI000006309311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "257", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309311", "URL": "article/LEGI/ARTI/00/00/06/30/93/LEGIARTI000006309311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0257AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 691, 262", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1996-01-03 8A-1-96", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-02-18 8A-1-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1997-03-20 3D-3-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-01-18 8A-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-05-18 8A-1-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-06-05 8A-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-06-23 3A-5-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-11-23 8A-5-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-02-23 8A-3-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-05-17 8A-4-99 (257 7° 1 a)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-06-10 8A-5-99 (257 7°, 7° bis)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-06-14 8A-6-99 (257 6°, 7°)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-09-14 8A-7-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1999-09-28 3D-4-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 1998-09-24 8A-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000512205", "#text": "Loi 86-1067 1986-09-30 art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000572192", "#text": "LOI 98-546 1998-07-02 [*DDOEF*] art. 111 I, II JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320263", "@num": "2", "#text": "Loi - art. 2 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320313", "@num": "40", "#text": "Loi - art. 40 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 39 I 23, art. 47 A II, art. 40 I 1, 2, IV, V Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" }, { "@id": "LEGIARTI000041527978", "@num": "8", "#text": "Arrêté du 30 décembre 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000041527945", "@num": "Annexe IX", "#text": "Arrêté du 30 décembre 2010 - art. Annexe IX (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGIARTI000025859858", "@num": "Annexe VIII", "#text": "Arrêté du 30 décembre 2010 - art. Annexe VIII (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332971", "@nortexte": "DEVL1026553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025859500", "#text": "Arrêté du 3 mai 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025825740", "@nortexte": "LOGL1221001A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000030021334", "@num": "27", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028420405", "#text": "Décret n°2013-1299\n du 27 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408813", "@nortexte": "ETLL1307163D", "@numtexte": "2013-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000030824934", "#text": "DÉCRET n°2015-793 du 30 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030824290", "@nortexte": "FCPE1505842D", "@numtexte": "2015-793", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-30" }, { "@id": "LEGITEXT000030969683", "#text": "DÉCRET n°2015-965 du 31 juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030967290", "@nortexte": "FCPE1505360D", "@numtexte": "2015-965", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-31" }, { "@id": "LEGIARTI000037949557", "@num": "28", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000042521748", "@num": "1", "#text": "Décret n°2020-1377 du 12 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042519427", "@nortexte": "LOGL2009790D", "@numtexte": "2020-1377", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-12" }, { "@id": "LEGIARTI000051173101", "@num": "33", "#text": "LOI n°2025-127 du 14 février 2025 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000045917236", "@num": "L520-7", "#text": "Code de l'urbanisme - art. L520-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036472007", "@num": "R31-10-2", "#text": "Code de la construction et de l'habitation. - art. R31-10-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025502139", "@num": "R313-15", "#text": "Code de la construction et de l'habitation. - art. R313-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780455", "@num": "R313-20-1", "#text": "Code de la construction et de l'habitation. - art. R313-20-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898775", "@num": "R331-59-12", "#text": "Code de la construction et de l'habitation. - art. R331-59-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429434", "@num": "R331-63", "#text": "Code de la construction et de l'habitation. - art. R331-63 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041896677", "@num": "257 bis", "#text": "Code des douanes de Vayotte - art. 257 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071645", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037666927", "@num": "1042", "#text": "Code général des impôts, CGI. - art. 1042 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517709", "@num": "1509", "#text": "Code général des impôts, CGI. - art. 1509 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864675", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060600", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983701", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049399676", "@num": "199 novovicies", "#text": "Code général des impôts, CGI. - art. 199 novovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847534", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838517", "@num": "258", "#text": "Code général des impôts, CGI. - art. 258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051203168", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983835", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957385", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983827", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910192", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834373", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091623", "@num": "278 ter", "#text": "Code général des impôts, CGI. - art. 278 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431470", "@num": "278-0 bis A", "#text": "Code général des impôts, CGI. - art. 278-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051242236", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910243", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465872", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827413", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159598", "@num": "296 ter", "#text": "Code général des impôts, CGI. - art. 296 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051241675", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957582", "@num": "730", "#text": "Code général des impôts, CGI. - art. 730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029997561", "@num": "790 H", "#text": "Code général des impôts, CGI. - art. 790 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986535", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986458", "@num": "828", "#text": "Code général des impôts, CGI. - art. 828 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816591", "@num": "173", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816584", "@num": "175", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816450", "@num": "201 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 201 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816570", "@num": "206", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046086713", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816539", "@num": "245 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816536", "@num": "250", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 250 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780776", "@num": "70 quinquies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 quinquies A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644627", "@num": "23 N", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023831526", "@num": "32", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020515684", "@num": "33", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177856", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992281", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006393085", "@num": "L5214-18", "#text": "Code général des collectivités territoriales - art. L5214-18 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L351-2, R331-1, R331-3, R331-6, R323-3, R323-1 à R323-12, R323-5", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898352", "@num": "R323-3", "#text": "Code de la construction et de l'habitation. - art. R323-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898359", "@num": "R323-5", "#text": "Code de la construction et de l'habitation. - art. R323-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. R331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898432", "@num": "R331-3", "#text": "Code de la construction et de l'habitation. - art. R331-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898440", "@num": "R331-6", "#text": "Code de la construction et de l'habitation. - art. R331-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179644", "@fin": "2999-01-01", "#text": "I : Opérations obligatoirement imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@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" } ] }, 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309300", "@fin": "1985-01-01", "@num": "257", "@etat": "MODIFIE", "@debut": "1982-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309301", "@fin": "1986-10-01", "@num": "257", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309302", "@fin": "1991-07-29", "@num": "257", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309303", "@fin": "1992-07-04", "@num": "257", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309304", "@fin": "1993-01-01", "@num": "257", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309305", "@fin": "1994-09-02", "@num": "257", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309306", "@fin": "1995-10-27", "@num": "257", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309307", "@fin": "1996-05-12", "@num": "257", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309308", "@fin": "1997-04-11", "@num": "257", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309309", "@fin": "1998-04-22", "@num": "257", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309310", "@fin": "1999-03-31", "@num": "257", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309311", "@fin": "1999-12-31", 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Sont également soumis à la taxe sur la valeur ajoutée :
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1° Les opérations faites par les coopératives et leurs unions ;
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2° Les livraisons de marchandises par les sociétés coopératives et leurs unions ainsi que par les groupements d'achat en commun créés par des commerçants ou des particuliers, quelle que soit la forme juridique de ces groupements ;
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3° Les opérations faites par les coopératives de production, de transformation, de conservation et de vente de produits agricoles, à l'exception des rétrocessions que ces coopératives consentent à leurs sociétaires non assujettis pour les besoins de leur consommation familiale ;
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4°, 4° bis, 4° ter et 5° (Abrogés) ;
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6° Les opérations qui portent sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières et dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels ou commerciaux ;
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7° Les opérations concourant à la production ou à la livraison d'immeubles (1).
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Ces opérations sont imposables même lorsqu'elles revêtent un caractère civil.
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1. Sont notamment visés :
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a) Les ventes et les apports en société de terrains à bâtir, des biens assimilés à ces terrains par ((le A de l'article 1594-0 G)) (M) ainsi que les indemnités de toute nature perçues par les personnes qui exercent sur ces immeubles un droit de propriété ou de jouissance, ou qui les occupent en droit ou en fait ;
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Sont notamment visés par le premier alinéa, les terrains pour lesquels, dans un délai de quatre ans à compter de la date de l'acte qui constate l'opération, l'acquéreur ou le bénéficiaire de l'apport obtient le permis de construire ou commence les travaux nécessaires pour édifier un immeuble ou un groupe d'immeubles ou pour construire de nouveaux locaux en surélévation.
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((Ces dispositions ne sont pas applicables aux terrains acquis par des personnes physiques en vue de la construction d'immeubles que ces personnes affectent à un usage d'habitation.
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((Toutefois, lorsque le cédant est une collectivité territoriale ou un groupement de collectivités territoriales, il peut, sur option, soumettre la cession à la taxe sur la valeur ajoutée)) (M) (2).
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((Un décret en Conseil d'Etat détermine les modalités d'application des troisième et quatrième alinéas)) (M) ;
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b) Les ventes d'immeubles et les cessions, sous forme de vente ou d'apport en société, de parts d'intérêt ou d'actions dont la possession assure en droit ou en fait l'attribution en propriété ou en jouissance d'un immeuble ou d'une fraction d'immeuble ;
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c) Les livraisons à soi-même d'immeubles.
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Toutefois, la livraison à soi-même d'immeubles affectés ou destinés à être affectés à l'habitation pour les trois quarts au moins de leur superficie totale et d'immeubles qui ne sont pas destinés à être utilisés pour la réalisation d'opérations soumises à la taxe sur la valeur ajoutée n'est imposée que lorsqu'il s'agit :
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- d'immeubles construits par des sociétés dont les parts ou actions assurent en droit ou en fait l'attribution en propriété ou en jouissance d'un immeuble ou d'une fraction d'immeuble ;
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- de logements sociaux à usage locatif mentionnés ((aux 3° et 5°)) (M) de l'article L. 351-2 du code de la construction et de l'habitation financés au moyen d'un prêt prévu à l'article R. 331-1 du même code qui bénéficient de la décision favorable prise dans les conditions prévues aux articles R. 331-3 et R. 331-6 du même code à compter du 1er octobre 1996, et dont l'ouverture de chantier est intervenue à compter de cette date.
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2. Les dispositions qui précèdent ne sont pas applicables :
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Aux opérations portant sur des immeubles ou parties d'immeubles qui sont achevés depuis plus de cinq ans ou qui, dans les cinq ans de cet achèvement, ont déjà fait l'objet d'une cession à titre onéreux à une personne n'intervenant pas en qualité de marchand de biens ;
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Aux opérations portant sur des droits sociaux qui sont afférents à des immeubles ou parties d'immeubles achevés depuis plus de cinq ans ou qui, dans les cinq ans de l'achèvement de ces immeubles ou parties d'immeubles, ont déjà fait l'objet d'une cession à titre onéreux à une personne n'intervenant pas en qualité de marchand de biens ;
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2 bis. Le transfert de propriété à titre onéreux d'un immeuble bâti d'une commune à une communauté de communes, en application du premier alinéa de l'article L. 5214-18 du code général des collectivités territoriales, n'est pas pris en compte pour l'application du 2.
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3. Abrogé (M) ;
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7° bis Sous réserve de l'application du 7°, et dans la mesure où ces travaux portent sur des logements sociaux à usage locatif mentionnés ((aux 2°, 3° et 5°)) (M) de l'article L. 351-2 du code de la construction et de l'habitation, les livraisons à soi-même :
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a) De travaux d'amélioration mentionnés à l'article R. 323-3 du code de la construction et de l'habitation, qui bénéficient de la subvention prévue aux articles R. 323-1 à R. 323-12 dudit code, et qui ont fait l'objet de la décision favorable du représentant de l'Etat dans le département prévue à l'article R. 323-5 du même code prise à compter du 1er janvier 1998 ;
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b) De travaux d'amélioration, de transformation ou d'aménagement mentionnés à l'article R. 331-1 du code de la construction et de l'habitation, qui bénéficient d'un prêt prévu audit article, et qui ont fait l'objet de la décision favorable du représentant de l'Etat dans le département prévue aux articles R. 331-3 et R. 331-6 du même code prise à compter du 1er janvier 1998 ;
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c) De travaux d'amélioration, de transformation ou d'aménagement autres que ceux mentionnés aux a et b, ayant fait l'objet d'une décision favorable du représentant de l'Etat dans le département prise à compter du 1er janvier 1998.
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Un décret en Conseil d'Etat définit les conditions d'application des b et c ;
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8° Les opérations suivantes assimilées, selon le cas, à des livraisons de biens ou à des prestations de services effectuées à titre onéreux.
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1. Sont assimilés à des livraisons de biens effectuées à titre onéreux :
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a) Le prélèvement par un assujetti d'un bien de son entreprise pour ses besoins privés ou ceux de son personnel ou qu'il transmet à titre gratuit ou, plus généralement, qu'il affecte à des fins étrangères à son entreprise, lorsque ce bien ou les éléments le composant ont ouvert droit à une déduction complète ou partielle de la taxe sur la valeur ajoutée. Toutefois, ne sont pas visés les prélèvements effectués pour les besoins de l'entreprise pour donner des cadeaux de faible valeur et des échantillons. Le montant à retenir pour l'imposition des prélèvements correspondant aux cadeaux de faible valeur est fixé par arrêté (3). Cette limite s'applique par objet et par an pour un même bénéficiaire ;
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b) L'affectation par un assujetti aux besoins de son entreprise d'un bien produit, construit, extrait, transformé, acheté, importé ou ayant fait l'objet d'une acquisition intracommunautaire dans le cadre de son entreprise lorsque l'acquisition d'un tel bien auprès d'un autre assujetti, réputée faite au moment de l'affectation, ne lui ouvrirait pas droit à déduction complète parce que le droit à déduction de la taxe afférente au bien fait l'objet d'une exclusion ou d'une limitation ou peut faire l'objet d'une régularisation ; cette disposition s'applique notamment en cas d'affectation de biens à des opérations situées hors du champ d'application de la taxe sur la valeur ajoutée ;
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c) L'affectation d'un bien par un assujetti à un secteur d'activité exonéré n'ouvrant pas droit à déduction, lorsque ce bien a ouvert droit à une déduction complète ou partielle de la taxe sur la valeur ajoutée lors de son acquisition ou de son affectation conformément au b ;
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d) La détention de biens par un assujetti ou par ses ayants droit en cas de cessation de son activité économique taxable, lorsque ces biens ont ouvert droit à déduction complète ou partielle lors de leur acquisition ou de leur affectation conformément au b.
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2. Sont assimilées à des prestations de services effectuées à titre onéreux :
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a) L'utilisation d'un bien affecté à l'entreprise pour les besoins privés de l'assujetti ou pour ceux de son personnel ou, plus généralement, à des fins étrangères à son entreprise, lorsque ce bien a ouvert droit à une déduction complète ou partielle de la taxe sur la valeur ajoutée ;
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b) Les prestations de services à titre gratuit effectuées par l'assujetti pour ses besoins privés ou pour ceux de son personnel ou, plus généralement, à des fins étrangères à son entreprise.
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3. Un décret en Conseil d'Etat (4) définit les opérations désignée ci-dessus ainsi que le moment où la taxe devient exigible ;
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9° Les livraisons qu'un non-assujetti à la taxe sur la valeur ajoutée se fait à lui-même et qui portent sur les viandes des animaux de boucherie et de charcuterie tels qu'ils sont définis par décret (5) ;
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10° Les achats à des non-assujettis à la taxe sur la valeur ajoutée :
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a) De produits passibles d'un droit de consommation ;
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b) De boissons et autres produits passibles d'un droit de circulation à l'exception des achats de vendanges et de fruits à cidre et à poiré par des personnes assujetties à la taxe sur la valeur ajoutée ;
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c) De conserves alimentaires ;
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d) (Abrogé à compter du 1er janvier 1995) ;
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11° Les quantités de boissons manquantes chez les marchands en gros en sus des déductions et soumises aux droits indirects ;
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12° (Abrogé) ;
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13° La cession d'aéronefs ou d'éléments d'aéronefs par les compagnies de navigation aérienne mentionnées au 4° du II de l'article 262 d'autres compagnies ne remplissant pas les conditions fixées à cet article. Les modalités d'application de cette disposition sont fixées, en tant que de besoin, par des arrêtés du ministre de l'économie et des finances (6) ;
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14° (Abrogé) ;
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15° Les biens et produits mentionnés aux 2° et 3° du II de l'article 262 lorsqu'ils cessent d'être utilisés dans les conditions prévues par cet article. Les modalités d'application de cette disposition sont fixées, en tant que de besoin, par des arrêtés du ministre de l'économie et des finances (7) ;
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16° et 17° (Abrogés) ;
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18° La redevance pour droit d'usage des appareils récepteurs de télévision prévue par l'article 53 de la loi 86-1067 du 30 septembre 1986 modifiée relative à la liberté de communication ;
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19° Les sommes attribuées par les sociétés de course au titre des gains de course réalisés par les entraîneurs pour les chevaux dont ils sont propriétaires.
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(1) Voir Annexe II, art. 243 à 259.
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(M) Modification.
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(2) Ces dispositions s'appliquent aux ventes ayant acquis date certaine à compter du 22 octobre 1998.
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(3) Voir Annexe IV, art. 23 N.
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(4) Voir Annexe II, art. 173 à 175.
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(5) Annexe III, art. 65 A.
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(6) Annexe IV, art. 45.
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(7) Annexe IV, art. 42 à 46.
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En dehors de l'allocation en franchise de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :
\n
I. 1° 5.474 F dans la limite de 90000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini à l'article 1er, paragraphe 4, point a, du règlement (CEE) n° 1576-89 du Conseil des communautés européennes, et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de fabrication au sens de l'article 1er, paragraphe 3, point l, dudit règlement, ayant une teneur en substances volatiles autres que les alcools éthylique et méthylique égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 p. 100 vol.
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Un décret détermine les modalités d'application du premier alinéa.
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2° 9.510 F pour les autres produits ;
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II. (Périmé).
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III. (Abrogé) ;
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IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.
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" } }, "LEGIARTI000006309855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006309855", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309855.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0406ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 169 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 53", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 54", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000684770", "#text": "Loi 93-1353 1993-12-30 art. 2 II", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318945", "@num": "2", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 2 (P) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191704", "@fin": "1999-03-31", "#text": "II bis : Droit de fabrication", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309850", "@fin": "1981-01-01", "@num": "406 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309851", "@fin": "1982-01-01", "@num": "406 A", "@etat": "MODIFIE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309852", "@fin": "1986-01-15", "@num": "406 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309853", "@fin": "1987-02-01", "@num": "406 A", "@etat": "MODIFIE", "@debut": "1986-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309854", "@fin": "1994-09-02", "@num": "406 A", "@etat": "MODIFIE", "@debut": "1987-02-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309855", "@fin": "1999-03-31", "@num": "406 A", "@etat": "ABROGE", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les produits alcooliques ci-après supportent un droit de fabrication dont le tarif par hectolitre d'alcool pur est fixé à :
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I. 1° et 2° (Abrogés).
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II. 1° 790 F pour les produits de parfumerie et de toilette ;
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2° 300 F pour les produits à base d'alcool ayant un caractère exclusivement médicamenteux ou impropre à la consommation de bouche, figurant sur une liste établie par arrêté du ministre de l'économie et des finances (1).
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((3° 405 F pour les alcools, boissons alcooliques et produits à base d'alcool contenus dans des produits alimentaires ou impropres à la consommation en l'état et qui sont utilisés pour élaborer des produits destinés à l'alimentation humaine, à condition que la teneur en alcool n'excède pas 8,5 litres d'alcool pur par 100 kilogrammes de produit entrant dans la composition de chocolats et 5 litres d'alcool pur pour 100 kilogrammes de produit entrant dans la composition d'autres produits.
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((Un décret fixe les conditions et modalités d'application de ces dispositions.)) (2).
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III. (Périmé).
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(1) Annexe IV, art. 53 et 54.
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(2) Ces dispositions s'appliquent à compter du 1er janvier 1993.
" } }, "LEGIARTI000006309857": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 D", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1981-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309857", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309857.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0406AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 406 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006273367", "@num": "13", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 13 (P) JORF 31 décembre 1980 en vigueur le 1er janvier 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191704", "@fin": "1999-03-31", "#text": "II bis : Droit de fabrication", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006309856", "@fin": "1981-01-01", "@num": "406 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309857", "@fin": "1999-03-31", "@num": "406 D", "@etat": "ABROGE", "@debut": "1981-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les impositions prévues à l'article 406 A sont applicables dans les départements d'outre-mer.
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" } }, "LEGIARTI000006312787": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1698", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312787", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312787.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1698AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 527", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319178", "@num": "18", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 47 A IX, B II Finances pour 1999 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133933", "@fin": "2006-12-27", "#text": "Section III : Contributions indirectes (1).", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "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": "LEGIARTI000049235393", "@fin": "1951-12-19", "@num": "1698", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312783", "@fin": "1954-08-15", "@num": "1698", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049614767", "@fin": "1982-01-01", "@num": "1698", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312784", "@fin": "1994-09-02", "@num": "1698", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312785", "@fin": "1995-10-27", "@num": "1698", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312786", "@fin": "1999-03-31", "@num": "1698", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312787", "@fin": "2002-01-01", "@num": "1698", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312788", "@fin": "2003-12-31", "@num": "1698", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312789", "@fin": "2004-03-27", "@num": "1698", "@etat": "ABROGE", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la somme à payer s'élève à 250 F au moins, le droit de consommation sur l'alcool, le droit de circulation sur les vins, cidres, poirés et hydromels, le droit spécifique sur les bières et les boissons non alcoolisées, la cotisation à la production sur les sucres, la cotisation à la production sur l'isoglucose, la cotisation à la production sur le sirop d'inuline peuvent être acquittés au moyen d'obligations cautionnées à quatre mois d'échéance.
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Ces obligations donnent lieu à un intérêt de crédit et à une remise spéciale, dont le taux et le montant sont fixés par arrêté ministériel (2).
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La remise spéciale ne peut pas dépasser un tiers de centime pour 1 F.
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Si les obligations ne sont pas apurées dans le délai fixé par le premier alinéa, le Trésor poursuit immédiatement, outre le recouvrement des droits garantis, le paiement des intérêts de ces droits calculés d'après le taux de l'intérêt légal, et ce à partir de l'expiration de ce délai.
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Le paiement du droit spécifique sur les ouvrages d'or ou contenant de l'or, d'argent ou de platine, visé à l'article 527, peut être effectué dans les mêmes conditions.
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(1) Voir l'article 193 de l'annexe IV.
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(2) Annexe IV, art. 194.
" } }, "LEGIARTI000006313334": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1928", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313334", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313334.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1928AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000051216858", "@num": "130", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 130 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006313331", "@num": "1927", "#text": "Code général des impôts, CGI. - art. 1927 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133951", "@fin": "2022-01-01", "#text": "Section III : Contributions indirectes", "@debut": "1983-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000049260863", "@fin": "1954-08-15", "@num": "1928", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049626059", "@fin": "1979-07-01", "@num": "1928", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313332", "@fin": "1983-12-28", "@num": "1928", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313333", "@fin": "1999-03-31", "@num": "1928", "@etat": "MODIFIE", "@debut": "1983-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313334", "@fin": "2022-01-01", "@num": "1928", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les fournisseurs de tabacs visés à l'article 565, les fabricants de spiritueux composés, de boissons à base de céréales, ainsi que les expéditeurs de boissons sont, en ce qui concerne les droits de consommation et de circulation, subrogés au privilège conféré à l'administration par l'article 1927 pour le recouvrement des droits qu'ils ont payés pour le compte de leurs clients, sans toutefois que cette subrogation puisse préjudicier aux droits et privilèges de l'administration.

" } }, "LEGIARTI000006313628": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1698-0 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313628", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313628.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1698ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 406 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133932", "@fin": "2999-01-01", "#text": "Section III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313628", "@fin": "1999-03-31", "@num": "1698-0 A", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de fabrication visé à l'article 406 A est recouvré selon les modalités et sous le bénéfice des sûretés prévues par le présent code en matière de contributions indirectes. Les infractions sont constatées, poursuivies et réprimées comme en matière de contributions indirectes.
\n
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TITRE 1: DISPOSITIONS RELATIVES AUX RESSOURCES.
IMPOTS ET REVENUS AUTORISES.
A) DISPOSITIONS ANTERIEURES (ART. 1),
B) MESURES FISCALES (ART. 2 A 51),
C) MESURES DIVERSES (ART. 52 ET 53).
RESSOURCES AFFECTEES (ART. 54 A 63).
TITRE 2: DISPOSITIONS RELATIVES A L'EQUILIBRE DES RESSOURCES ET DES CHARGES (ART. 64).
2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE 1: DISPOSITIONS APPLICABLES A L'ANNEE 1999.
OPERATIONS A CARACTERE DEFINITIF.
A) BUDGET GENERAL (ART. 65 A 69).
B) BUDGETS ANNEXES (ART. 70 A 77).
OPERATIONS A CARACTERE TEMPORAIRE (ART. 78 85).
TITRE 2: DISPOSITIONS PERMANENTES.
A) MESURES FISCALES (ART. 86 A 118),
AUTRES MESURES: AGRICULTURE ET PECHE (ART. 119 ET 120).
ECONOMIE,FINANCES ET INDUSTRIE (ART. 125 A 129).
EDUCATION NATIONALE,RECHERCHE ET TECHNOLOGIE (ART. 130).
EMPLOI ET SOLIDARITE (ART. 131 A 135).
EQUIPEMENT,TRANSPORTS ET LOGEMENT (ART. 136).
ETATS LEGISLATIFS ANNEXES:
ETAT A (ART. 64DE LA LOI).TABLEAU DES VOIES ET MOYENS APPLICABLES AU BUDGET DE 1999 (BUDGET GENERAL,BUDGETS ANNEXES,COMPTES D'AFFECTATION SPECIALE,COMPTES DE PRETS,COMPTES D'AVANCES DU TRESOR).
ETAT B (ART. 66).REPARTITION PAR TITRE ET PAR MINISTERE DES CREDITS APPLICABLES AUX DEPENSES ORDINAIRES DES SERVICES CIVILS (MESURES NOUVELLES).
ETAT C (ART. 67 DE LA LOI).
REPARTITION PAR TITRE ET PAR MINISTERE DES AUTORISATIONS DE PROGRAMME ET DES CREDITS DE PAIEMENT APPLICABLES AUX DEFENSES EN CAPITAL DES SERVICES CIVILS (MESURES NOUVELLES).
ETAT E (ART. 81 DE LA LOI).TABLEAU DES TAXES PARAFISCALES DONT LA PERCEPTION EST AUTORISEE EN 1999.
ETAT F (ART. 82 DE LA LOI).TABLEAU DES DEPENSES AUXQUELLES S'APPLIQUENT DES CREDITS EVALUATIFS.
ETAT G (ART. 83 DE LA LOI).TABLEAU DES DEPENSES AUXQUELLES S'APPLIQUENT DES CREDITS PROVISIONNELS.
ETAT H (ART. 84 DE LA LOI).TABLEAU DES DEPENSES POUVANT DONNER LIEU A DES REPORTS DE CREDIT DE 1998 A 1999." }, "TP": { "CONTENU": "

(1) Loi no 98-1266.

- Travaux préparatoires

Assemblée nationale :

Projet de loi no 1078 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1111 ;

Avis des commissions des affaires culturelles (no 1112), des affaires étrangères (no 1113), de la défense (no 1114), des lois (no 1115) et de la production (no 1116) ;

Discussion (1re partie) du 13 au 17 octobre 1998. - Discussion (2e partie) du 2 au 6 et du 9 au 17 novembre 1998 et adoption le 18 novembre 1998.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 65 (1998-1999) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 66 (1998-1999) ;

Avis des commissions des affaires culturelles (no 67), des affaires économiques (no 68), des affaires étrangères (no 69), des affaires sociales (no 70) et des lois (no 71) ;

Discussion (1re partie) les 19, 20 et 23 à 26 novembre 1998. - Discussion (2e partie) les 26 à 28 et 30 novembre et 1er au 8 décembre 1998 et adoption le 8 décembre 1998.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 25 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 1256.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, no 113 (1998-1999).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 1252 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1269 ;

Discussion et adoption le 16 décembre 1998.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 137 (1998-1999) ;

Rapport de M. Philippe Marini, au nom de la commission des finances, no 138 (1998-1999) ;

Discussion et rejet le 18 décembre 1998.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 1283 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 1284 ;

Discussion et adoption, en lecture définitive, le 18 décembre 1998.

- Conseil constitutionnel :

Décision no 98-405 DC du 29 décembre 1998 publiée au Journal officiel de ce jour.

" }, "ABRO": { "CONTENU": "Texte partiellement abrogé: art. 53 (II)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006334394", "@num": "3", "#text": "Arrêté du 10 juin 1801 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248129", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1801-06-10" }, { "@id": "JORFTEXT000000248129", "#text": "Arrêté du 10 juin 1801", "@sens": "source", "@cidtexte": "JORFTEXT000000248129", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1801-06-10" }, { "@id": "JORFTEXT000000888570", "#text": "Loi n°51-695 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n° 59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000699217", "#text": "Loi n°75-535 du 30 juin 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699217", "@numtexte": "75-535", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "LEGIARTI000006846547", "@num": "22-1", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 22-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "LEGIARTI000006846549", "@num": "22-2", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 22-2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "LEGIARTI000006846554", "@num": "22-3", "#text": "Loi n°75-633 du 15 juillet 1975 - art. 22-3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006338589", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338586", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338587", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338588", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006338590", "@num": "11", "#text": "Loi n°80-10 du 10 janvier 1980 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886764", "@numtexte": "80-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-10" }, { "@id": "LEGIARTI000006274776", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274772", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274770", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274775", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274774", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274773", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274777", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000017924035", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000509065", "#text": "Loi n° 88-1201 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000716493", "#text": "LOI n° 90-568 du 2 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006385777", "@num": "63", "#text": "Loi n°91-428 du 13 mai 1991 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000536085", "#text": "Loi n° 91-428 du 13 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000705714", "#text": "Directive Européenne n°92-77 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000705714", "@nortexte": "392L0077", "@numtexte": "92-77", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "LEGIARTI000006318598", "@num": "9", "#text": "Loi - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318599", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000017924023", "@num": "9", "#text": "Loi n°92-1376 du 30 décembre 1992 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179257", "#text": "Loi n°92-1444 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848299", "@num": "17", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848300", "@num": "18", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006848305", "@num": "20", "#text": "Loi n°92-1444 du 31 décembre 1992 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179257", "@nortexte": "ENVX9200186L", "@numtexte": "92-1444", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000178299", "#text": "Loi n°93-5 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178299", "@nortexte": "SPSX9200032L", "@numtexte": "93-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006275721", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275722", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000367398", "#text": "Loi n°94-1162 du 29 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000192682", "#text": "Loi n°96-126 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000192682", "@nortexte": "TEFX9500150L", "@numtexte": "96-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000563052", "#text": "Loi n°96-1093 du 16 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "LEGIARTI000006319714", "@num": "64", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380034", "#text": "Loi n°96-1181 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826315", "@num": "9", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000381337", "#text": "Loi n° 96-1236 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000381337", "@nortexte": "ENVX9500163L", "@numtexte": "96-1236", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000563529", "#text": "Loi n°96-1237 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000558109", "#text": "Loi n°98-461 du 13 juin 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000558109", "@nortexte": "MESX9700154L", "@numtexte": "98-461", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-06-13" }, { "@id": "JORFTEXT000000572192", "#text": "Loi n° 98-546 du 2 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000759088", "#text": "DECISION98-405", "@sens": "cible", "@cidtexte": "JORFTEXT000000759088", "@nortexte": "CSCL9803371S", "@numtexte": "98-405 DC", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1998-12-29" }, { "@id": "JORFTEXT000000758683", "#text": "DECRET98-1272", "@sens": "cible", "@cidtexte": "JORFTEXT000000758683", "@nortexte": "ECOB9810062D", "@numtexte": "98-1272", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574514", "#text": "DECRET98-1273", "@sens": "cible", "@cidtexte": "JORFTEXT000000574514", "@nortexte": "ECOB9810063D", "@numtexte": "98-1273", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392785", "#text": "DECRET98-1274", "@sens": "cible", "@cidtexte": "JORFTEXT000000392785", "@nortexte": "ECOB9810064D", "@numtexte": "98-1274", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208625", "#text": "DECRET98-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000208625", "@nortexte": "ECOB9810065D", "@numtexte": "98-1275", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208626", "#text": "DECRET98-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000208626", "@nortexte": "ECOB9810066D", "@numtexte": "98-1276", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758684", "#text": "DECRET98-1277", "@sens": "cible", "@cidtexte": "JORFTEXT000000758684", "@nortexte": "ECOB9810067D", "@numtexte": "98-1277", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208627", "#text": "DECRET98-1278", "@sens": "cible", "@cidtexte": "JORFTEXT000000208627", "@nortexte": "ECOB9810068D", "@numtexte": "98-1278", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758685", "#text": "DECRET98-1279", "@sens": "cible", "@cidtexte": "JORFTEXT000000758685", "@nortexte": "ECOB9810069D", "@numtexte": "98-1279", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574515", "#text": "DECRET98-1280", "@sens": "cible", "@cidtexte": "JORFTEXT000000574515", "@nortexte": "ECOB9810070D", "@numtexte": "98-1280", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392786", "#text": "DECRET98-1281", "@sens": "cible", "@cidtexte": "JORFTEXT000000392786", "@nortexte": "ECOB9810071D", "@numtexte": "98-1281", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574516", "#text": "DECRET98-1282", "@sens": "cible", "@cidtexte": "JORFTEXT000000574516", "@nortexte": "ECOB9810072D", "@numtexte": "98-1282", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575722", "#text": "DECRET98-1283", "@sens": "cible", "@cidtexte": "JORFTEXT000000575722", "@nortexte": "ECOB9810073D", "@numtexte": "98-1283", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392787", "#text": "DECRET98-1285", "@sens": "cible", "@cidtexte": "JORFTEXT000000392787", "@nortexte": "ECOB9810075D", "@numtexte": "98-1285", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575724", "#text": "DECRET98-1286", "@sens": "cible", "@cidtexte": "JORFTEXT000000575724", "@nortexte": "ECOB9810076D", "@numtexte": "98-1286", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575725", "#text": "DECRET98-1287", "@sens": "cible", "@cidtexte": "JORFTEXT000000575725", "@nortexte": "ECOB9810077D", "@numtexte": "98-1287", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392788", "#text": "DECRET98-1288", "@sens": "cible", "@cidtexte": "JORFTEXT000000392788", "@nortexte": "ECOB9810078D", "@numtexte": "98-1288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392789", "#text": "DECRET98-1289", "@sens": "cible", "@cidtexte": "JORFTEXT000000392789", "@nortexte": "ECOB9810079D", "@numtexte": "98-1289", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208628", "#text": "DECRET98-1290", "@sens": "cible", "@cidtexte": "JORFTEXT000000208628", "@nortexte": "ECOB9810080D", "@numtexte": "98-1290", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758686", "#text": "DECRET98-1291", "@sens": "cible", "@cidtexte": "JORFTEXT000000758686", "@nortexte": "ECOB9810081D", "@numtexte": "98-1291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392790", "#text": "DECRET98-1292", "@sens": "cible", "@cidtexte": "JORFTEXT000000392790", "@nortexte": "ECOB9810082D", "@numtexte": "98-1292", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575726", "#text": "DECRET98-1293", "@sens": "cible", "@cidtexte": "JORFTEXT000000575726", "@nortexte": "ECOB9810083D", "@numtexte": "98-1293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758687", "#text": "DECRET98-1294", "@sens": "cible", "@cidtexte": "JORFTEXT000000758687", "@nortexte": "ECOB9810084D", "@numtexte": "98-1294", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575727", "#text": "DECRET98-1295", "@sens": "cible", "@cidtexte": "JORFTEXT000000575727", "@nortexte": "ECOB9810085D", "@numtexte": "98-1295", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000575764", "#text": "DECRET98-1296", "@sens": "cible", "@cidtexte": "JORFTEXT000000575764", "@nortexte": "ECOB9810086D", "@numtexte": "98-1296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392791", "#text": "DECRET98-1298", "@sens": "cible", "@cidtexte": "JORFTEXT000000392791", "@nortexte": "ECOB9810088D", "@numtexte": "98-1298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392792", "#text": "DECRET98-1299", "@sens": "cible", "@cidtexte": "JORFTEXT000000392792", "@nortexte": "ECOB9810089D", "@numtexte": "98-1299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000757959", "#text": "DECRET98-1300", "@sens": "cible", "@cidtexte": "JORFTEXT000000757959", "@nortexte": "ECOB9810090D", "@numtexte": "98-1300", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000208629", "#text": "DECRET98-1301", "@sens": "cible", "@cidtexte": "JORFTEXT000000208629", "@nortexte": "ECOB9810091D", "@numtexte": "98-1301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758094", "#text": "DECRET98-1302", "@sens": "cible", "@cidtexte": "JORFTEXT000000758094", "@nortexte": "ECOB9810092D", "@numtexte": "98-1302", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000392793", "#text": "DECRET98-1303", "@sens": "cible", "@cidtexte": "JORFTEXT000000392793", "@nortexte": "ECOT9816293D", "@numtexte": "98-1303", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000314592", "#text": "Décret n°98-1284 du 30 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000314592", "@nortexte": "ECOB9810047D", "@numtexte": "98-1284", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320262", "@num": "1", "#text": "Loi - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320409", "@num": "100", "#text": "Loi - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320410", "@num": "101", "#text": "Loi - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320416", "@num": "107", "#text": "Loi - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320420", "@num": "109", "#text": "Loi - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320421", "@num": "110", "#text": "Loi - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320438", "@num": "125", "#text": "Loi - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320443", "@num": "129", "#text": "Loi - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320442", "@num": "129", "#text": "Loi - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320442", "@num": "129", "#text": "Loi - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320444", "@num": "129", "#text": "Loi - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320445", "@num": "130", "#text": "Loi - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320446", "@num": "131", "#text": "Loi - art. 131 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320449", "@num": "132", "#text": "Loi - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320451", "@num": "134", "#text": "Loi - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320280", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320287", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320288", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320293", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320295", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320306", "@num": "35", "#text": "Loi - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320307", "@num": "36", "#text": "Loi - art. 36 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320308", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320311", "@num": "39", "#text": "Loi - art. 39 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320313", "@num": "40", "#text": "Loi - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320316", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320321", "@num": "44", "#text": "Loi - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320320", "@num": "44", "#text": "Loi - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320320", "@num": "44", "#text": "Loi - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320319", "@num": "44", "#text": "Loi - art. 44 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320322", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320323", "@num": "45", "#text": "Loi - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320325", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320266", "@num": "5", "#text": "Loi - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320332", "@num": "51", "#text": "Loi - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320339", "@num": "52", "#text": "Loi - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320340", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320341", "@num": "53", "#text": "Loi - art. 53 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320343", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320345", "@num": "56", "#text": "Loi - art. 56 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320346", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320347", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320353", "@num": "59", "#text": "Loi - art. 59 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320357", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320358", "@num": "63", "#text": "Loi - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320359", "@num": "64", "#text": "Loi - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320363", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320364", "@num": "66", "#text": "Loi - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320365", "@num": "67", "#text": "Loi - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320365", "@num": "67", "#text": "Loi - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320366", "@num": "68", "#text": "Loi - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320367", "@num": "69", "#text": "Loi - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320268", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320368", "@num": "70", "#text": "Loi - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320369", "@num": "71", "#text": "Loi - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320372", "@num": "72", "#text": "Loi - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320374", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320375", "@num": "75", "#text": "Loi - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320376", "@num": "76", "#text": "Loi - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320377", "@num": "77", "#text": "Loi - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320378", "@num": "78", "#text": "Loi - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320379", "@num": "79", "#text": "Loi - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320380", "@num": "80", "#text": "Loi - art. 80 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320383", "@num": "81", "#text": "Loi - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320384", "@num": "82", "#text": "Loi - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320385", "@num": "83", "#text": "Loi - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320386", "@num": "84", "#text": "Loi - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320387", "@num": "85", "#text": "Loi - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320389", "@num": "87", "#text": "Loi - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320394", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320270", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320395", "@num": "90", "#text": "Loi - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320397", "@num": "92", "#text": "Loi - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320400", "@num": "95", "#text": "Loi - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320401", "@num": "96", "#text": "Loi - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320408", "@num": "99", "#text": "Loi - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000005627311", "#text": "Loi n°98-1266 du 30 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000020627966", "@num": "44", "#text": "Loi n°98-1266 du 30 décembre 1998 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000758902", "#text": "DECRET98-1310", "@sens": "cible", "@cidtexte": "JORFTEXT000000758902", "@nortexte": "MESF9811319D", "@numtexte": "98-1310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-31" }, { "@id": "JORFTEXT000000196903", "#text": "DECRET98-1315", "@sens": "cible", "@cidtexte": "JORFTEXT000000196903", "@nortexte": "ECOT9810358D", "@numtexte": "98-1315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-31" }, { "@id": "JORFTEXT000000377898", "#text": "Décret n°99-12 du 7 janvier 1999, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000377898", "@nortexte": "EQUU9801795D", "@numtexte": "99-12", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-01-07" }, { "@id": "JORFTEXT000000758948", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "JORFTEXT000000575356", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575356", "@nortexte": "ECOT9910364A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGITEXT000005627361", "#text": "Arrêté du 7 janvier 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289621", "@num": "1", "#text": "Arrêté du 7 janvier 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289622", "@num": "2", "#text": "Arrêté du 7 janvier 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289624", "@num": "3", "#text": "Arrêté du 7 janvier 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289625", "@num": "4", "#text": "Arrêté du 7 janvier 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "LEGIARTI000006289626", "@num": "5", "#text": "Arrêté du 7 janvier 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000758948", "@nortexte": "ECOT9910363A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-07" }, { "@id": "JORFTEXT000000758712", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000758712", "@nortexte": "ECOF9900001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-11" }, { "@id": "JORFTEXT000000197715", "#text": "DECRET99-70", "@sens": "cible", "@cidtexte": "JORFTEXT000000197715", "@nortexte": "ECOF9900002D", "@numtexte": "99-70", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-02" }, { "@id": "JORFTEXT000000209242", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000209242", "@nortexte": "ECOD9970000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-08" }, { "@id": "JORFTEXT000000209268", "#text": "DECRET99-141", "@sens": "cible", "@cidtexte": "JORFTEXT000000209268", "@nortexte": "AGRS9900230D", "@numtexte": "99-141", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-03" }, { "@id": "JORFTEXT000000393516", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393516", "@nortexte": "INTB9900094A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-22" }, { "@id": "JORFTEXT000000575410", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGITEXT000005627662", "#text": "Arrêté du 12 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289646", "@num": "1", "#text": "Arrêté du 12 mars 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289647", "@num": "2", "#text": "Arrêté du 12 mars 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289648", "@num": "3", "#text": "Arrêté du 12 mars 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289649", "@num": "4", "#text": "Arrêté du 12 mars 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "LEGIARTI000006289650", "@num": "5", "#text": "Arrêté du 12 mars 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000575410", "@nortexte": "ECOT9910367A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "JORFTEXT000000576191", "#text": "Décret n° 99-244 du 29 mars 1999, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000576191", "@nortexte": "ECOF9920891D", "@numtexte": "99-244", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "JORFTEXT000000882626", "#text": "Décret n°99-244 du 29 mars 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000882626", "@nortexte": "ACOF9920891D", "@numtexte": "99-244", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-29" }, { "@id": "JORFTEXT000000393642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000393642", "@nortexte": "ECOT9910366A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-03-12" }, { "@id": "JORFTEXT000000394812", "#text": "DECRET99-285", "@sens": "cible", "@cidtexte": "JORFTEXT000000394812", "@nortexte": "PRMX9903516D", "@numtexte": "99-285", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-14" }, { "@id": "JORFTEXT000000211102", "#text": "DECRET99-288", "@sens": "cible", "@cidtexte": "JORFTEXT000000211102", "@nortexte": "AGRA9900615D", "@numtexte": "99-288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-13" }, { "@id": "JORFTEXT000000211103", "#text": "DECRET99-289", "@sens": "cible", "@cidtexte": "JORFTEXT000000211103", "@nortexte": "AGRA9900614D", "@numtexte": "99-289", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-13" }, { "@id": "JORFTEXT000000759672", "#text": "DECRET99-290", "@sens": "cible", "@cidtexte": "JORFTEXT000000759672", "@nortexte": "AGRA9900616D", "@numtexte": "99-290", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-13" }, { "@id": "JORFTEXT000000743742", "#text": "DECRET99-309", "@sens": "cible", "@cidtexte": "JORFTEXT000000743742", "@nortexte": "ECOT9910369D", "@numtexte": "99-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-21" }, { "@id": "JORFTEXT000000394566", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGITEXT000005627863", "#text": "Arrêté du 2 avril 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289694", "@num": "1", "#text": "Arrêté du 2 avril 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289695", "@num": "2", "#text": "Arrêté du 2 avril 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289698", "@num": "3", "#text": "Arrêté du 2 avril 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289699", "@num": "4", "#text": "Arrêté du 2 avril 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "LEGIARTI000006289700", "@num": "5", "#text": "Arrêté du 2 avril 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000394566", "@nortexte": "ECOT9910370A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-02" }, { "@id": "JORFTEXT000000395256", "#text": "DECRET99-336", "@sens": "cible", "@cidtexte": "JORFTEXT000000395256", "@nortexte": "ECOT9926237D", "@numtexte": "99-336", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-03" }, { "@id": "JORFTEXT000000394661", "#text": "DECRET99-355", "@sens": "cible", "@cidtexte": "JORFTEXT000000394661", "@nortexte": "ECOF9900008D", "@numtexte": "99-355", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-03" }, { "@id": "JORFTEXT000000197092", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197092", "@nortexte": "ECOT9910371A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-05-19" }, { "@id": "JORFTEXT000000211409", "#text": "DECRET99-446", "@sens": "cible", "@cidtexte": "JORFTEXT000000211409", "@nortexte": "ATEP9970004D", "@numtexte": "99-446", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-26" }, { "@id": "JORFTEXT000000394574", "#text": "DECRET99-467", "@sens": "cible", "@cidtexte": "JORFTEXT000000394574", "@nortexte": "MESS9921318D", "@numtexte": "99-467", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "JORFTEXT000000577256", "#text": "DECRET99-468", "@sens": "cible", "@cidtexte": "JORFTEXT000000577256", "@nortexte": "MESS9921319D", "@numtexte": "99-468", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "JORFTEXT000000395653", "#text": "DECRET99-482", "@sens": "cible", "@cidtexte": "JORFTEXT000000395653", "@nortexte": "PRMX9900035D", "@numtexte": "99-482", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-09" }, { "@id": "JORFTEXT000000761227", "#text": "DECRET99-500", "@sens": "cible", "@cidtexte": "JORFTEXT000000761227", "@nortexte": "ECOF9900020D", "@numtexte": "99-500", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-10" }, { "@id": "JORFTEXT000000211445", "#text": "DECRET99-508", "@sens": "cible", "@cidtexte": "JORFTEXT000000211445", "@nortexte": "ECOF9800037D", "@numtexte": "99-508", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-17" }, { "@id": "JORFTEXT000000210805", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000210805", "@nortexte": "EQUA9900828A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-06-25" }, { "@id": "JORFTEXT000000394551", "#text": "DECRET99-545", "@sens": "cible", "@cidtexte": "JORFTEXT000000394551", "@nortexte": "ECOF9900015D", "@numtexte": "99-545", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-30" }, { "@id": "JORFTEXT000000577594", "#text": "DECRET99-582", "@sens": "cible", "@cidtexte": "JORFTEXT000000577594", "@nortexte": "PRMG9970282D", "@numtexte": "99-582", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-07" }, { "@id": "JORFTEXT000000759585", "#text": "DECRET99-590", "@sens": "cible", "@cidtexte": "JORFTEXT000000759585", "@nortexte": "ECOF9920898D", "@numtexte": "99-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-06" }, { "@id": "JORFTEXT000000577692", "#text": "DECRET99-632", "@sens": "cible", "@cidtexte": "JORFTEXT000000577692", "@nortexte": "ECOI9900328D", "@numtexte": "99-632", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-19" }, { "@id": "JORFTEXT000000196508", "#text": "DECRET99-654", "@sens": "cible", "@cidtexte": "JORFTEXT000000196508", "@nortexte": "MENX9900082D", "@numtexte": "99-654", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-07-28" }, { "@id": "JORFTEXT000000578341", "#text": "DECRET99-699", "@sens": "cible", "@cidtexte": "JORFTEXT000000578341", "@nortexte": "ECOF9900029D", "@numtexte": "99-699", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "JORFTEXT000000212796", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000212796", "@nortexte": "ECOT9910378A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-23" }, { "@id": "JORFTEXT000000578287", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000578287", "@nortexte": "ECOT9910379A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-23" }, { "@id": "JORFTEXT000000396746", "#text": "DECRET99-723", "@sens": "cible", "@cidtexte": "JORFTEXT000000396746", "@nortexte": "ECOD9970011D", "@numtexte": "99-723", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-03" }, { "@id": "JORFTEXT000000761384", "#text": "DECRET99-802", "@sens": "cible", "@cidtexte": "JORFTEXT000000761384", "@nortexte": "ECOD9970002D", "@numtexte": "99-802", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-14" }, { "@id": "JORFTEXT000000397175", "#text": "DECRET99-811", "@sens": "cible", "@cidtexte": "JORFTEXT000000397175", "@nortexte": "EQUA9901014D", "@numtexte": "99-811", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-10" }, { "@id": "LEGIARTI000006883348", "@num": "1", "#text": "Décret n°99-811 du 10 septembre 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000397175", "@nortexte": "EQUA9901014D", "@numtexte": "99-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-10" }, { "@id": "LEGIARTI000006883347", "@num": "1", "#text": "Décret n°99-811 du 10 septembre 1999 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000397175", "@nortexte": "EQUA9901014D", "@numtexte": "99-811", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-10" }, { "@id": "JORFTEXT000000396588", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000396588", "@nortexte": "ECOT9910381A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-09-07" }, { "@id": "JORFTEXT000000761749", "#text": "DECRET99-830", "@sens": "cible", "@cidtexte": "JORFTEXT000000761749", "@nortexte": "EQUA9900419D", "@numtexte": "99-830", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-09-17" }, { "@id": "JORFTEXT000000301184", "#text": "Arrêté du 5 octobre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000301184", "@nortexte": "ECOD9970020D", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-05" }, { "@id": "JORFTEXT000000564911", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000564911", "@nortexte": "EQUA9901535A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-10-22" }, { "@id": "JORFTEXT000000214068", "#text": "Décret n° 99-1047 du 14 décembre 1999, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000214068", "@nortexte": "ECOF9900025D", "@numtexte": "99-1047", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "LEGITEXT000005628805", "#text": "Décret n°99-1047 du 14 décembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000214068", "@nortexte": "ECOF9900025D", "@numtexte": "99-1047", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "LEGIARTI000006331096", "@num": "2", "#text": "Décret n°99-1047 du 14 décembre 1999 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214068", "@nortexte": "ECOF9900025D", "@numtexte": "99-1047", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "LEGIARTI000006331098", "@num": "4", "#text": "Décret n°99-1047 du 14 décembre 1999 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214068", "@nortexte": "ECOF9900025D", "@numtexte": "99-1047", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "JORFTEXT000000213817", "#text": "Décret99-1052", "@sens": "cible", "@cidtexte": "JORFTEXT000000213817", "@nortexte": "ECOF9900023D", "@numtexte": "99-1052", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "JORFTEXT000000763283", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000763283", "@nortexte": "EQUA9901815A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000580363", "#text": "Décret99-1156", "@sens": "cible", "@cidtexte": "JORFTEXT000000580363", "@nortexte": "ECOF9900024D", "@numtexte": "99-1156", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-29" }, { "@id": "JORFTEXT000000397941", "#text": "Décret99-1213", "@sens": "cible", "@cidtexte": "JORFTEXT000000397941", "@nortexte": "ECOB9910092D", "@numtexte": "99-1213", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "LOI99-1173", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320723", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320583", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320601", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320602", "@num": "62", "#text": "Loi - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320604", "@num": "64", "#text": "Loi - art. 64 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320605", "@num": "64", "#text": "Loi - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000028809315", "@num": "50", "#text": "Loi n° 99-1172 du 30 décembre 1999 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580436", "#text": "Décret2000-8", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "JORFTEXT000000398802", "#text": "Décret2000-22", "@sens": "cible", "@cidtexte": "JORFTEXT000000398802", "@nortexte": "EQUU9901918D", "@numtexte": "2000-22", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-10" }, { "@id": "JORFTEXT000000386237", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000386237", "@nortexte": "ATEP0090001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-27" }, { "@id": "JORFTEXT000000749379", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000749379", "@nortexte": "ATEP0090002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-27" }, { "@id": "JORFTEXT000000385410", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000385410", "@nortexte": "EQUA9901913A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-24" }, { "@id": "JORFTEXT000000386513", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000386513", "@nortexte": "ATEP0090011A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000386514", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000386514", "@nortexte": "ATEP0090012A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000385818", "#text": "Décret2000-161", "@sens": "cible", "@cidtexte": "JORFTEXT000000385818", "@nortexte": "ATEP9970048D", "@numtexte": "2000-161", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-23" }, { "@id": "JORFTEXT000000386006", "#text": "Décret2000-165", "@sens": "cible", "@cidtexte": "JORFTEXT000000386006", "@nortexte": "ECOT9951832D", "@numtexte": "2000-165", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-02-28" }, { "@id": "JORFTEXT000000216010", "#text": "Décret2000-195", "@sens": "cible", "@cidtexte": "JORFTEXT000000216010", "@nortexte": "ECOF9900043D", "@numtexte": "2000-195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-03" }, { "@id": "LEGIARTI000006513592", "@num": "1", "#text": "Décret n°2000-263 du 17 mars 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000386937", "@nortexte": "MENF0000209D", "@numtexte": "2000-263", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-17" }, { "@id": "JORFTEXT000000386937", "#text": "Décret2000-263", "@sens": "cible", "@cidtexte": "JORFTEXT000000386937", "@nortexte": "MENF0000209D", "@numtexte": "2000-263", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-03-17" }, { "@id": "JORFTEXT000000581663", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000581663", "@nortexte": "ECOD0070004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-11" }, { "@id": "JORFTEXT000000216770", "#text": "Décret2000-339", "@sens": "cible", "@cidtexte": "JORFTEXT000000216770", "@nortexte": "ECOL0000033D", "@numtexte": "2000-339", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-17" }, { "@id": "JORFTEXT000000217178", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000217178", "@nortexte": "INTB0000069A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000764773", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764773", "@nortexte": "INTB0000233A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000215798", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000215798", "@nortexte": "ECOD0070010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-10" }, { "@id": "JORFTEXT000000582593", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000582593", "@nortexte": "EQUA0000463A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-04-27" }, { "@id": "JORFTEXT000000399992", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000399992", "@nortexte": "MENA0001001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-05-18" }, { "@id": "LEGIARTI000006821018", "@num": "51", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000208059", "#text": "Décret2000-1272", "@sens": "cible", "@cidtexte": "JORFTEXT000000208059", "@nortexte": "EQUU0000535D", "@numtexte": "2000-1272", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-26" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320808", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320837", "@num": "44", "#text": "Loi - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320838", "@num": "44", "#text": "Loi - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000028809310", "@num": "26", "#text": "Loi n° 2000-1352 du 30 décembre 2000 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000208194", "#text": "Décret2001-42", "@sens": "cible", "@cidtexte": "JORFTEXT000000208194", "@nortexte": "EQUU0100001D", "@numtexte": "2001-42", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-01-15" }, { "@id": "JORFTEXT000000209258", "#text": "Décret2001-343", "@sens": "cible", "@cidtexte": "JORFTEXT000000209258", "@nortexte": "ECOF0100001D", "@numtexte": "2001-343", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-19" }, { "@id": "JORFTEXT000000588664", "#text": "Décret2001-436", "@sens": "cible", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000223908", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000223908", "@nortexte": "EQUA0100725A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-05-31" }, { "@id": "JORFTEXT000000214697", "#text": "Décret2001-705", "@sens": "cible", "@cidtexte": "JORFTEXT000000214697", "@nortexte": "ECOD0170014D", "@numtexte": "2001-705", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-07-31" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321140", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321328", "@num": "38", "#text": "Loi - art. 38 (V)", "@sens": "cible", 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"LEGIARTI000006321162", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000028809302", "@num": "26", "#text": "Loi n° 2001-1275 du 28 décembre 2001 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000774653", "#text": "Décret2002-48", "@sens": "cible", "@cidtexte": "JORFTEXT000000774653", "@nortexte": "EQUU0200017D", "@numtexte": "2002-48", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-10" }, { "@id": "JORFTEXT000000774380", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000774380", "@nortexte": "INTB0200213A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-16" }, { "@id": "JORFTEXT000000230451", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000230451", "@nortexte": "EQUA0200832A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000597363", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000597363", "@nortexte": "ECOD0270006A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-06-14" }, { "@id": "JORFTEXT000000597944", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000597944", "@nortexte": "EQUA0201132A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-09" }, { "@id": "JORFTEXT000000232751", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000232751", "@nortexte": "EQUA0201542A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-10-15" }, { "@id": "JORFTEXT000000409730", "#text": "Décret2002-1296", "@sens": "cible", "@cidtexte": "JORFTEXT000000409730", "@nortexte": "BUDF0220175D", "@numtexte": "2002-1296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-24" }, { "@id": "JORFTEXT000000594642", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000594642", "@nortexte": "EQUA0201570A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-10-29" }, { "@id": "JORFTEXT000000404095", "#text": "Décret2001-158", "@sens": "cible", "@cidtexte": "JORFTEXT000000404095", "@nortexte": "PRMX0104687D", "@numtexte": "2001-158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-02-19" }, { "@id": "LEGIARTI000006321440", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321443", "@num": "29", "#text": "Loi - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321442", "@num": "29", "#text": "Loi - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321444", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321473", "@num": "54", "#text": "Loi - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321474", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321475", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000417878", "#text": "Décret2003-262", "@sens": "cible", "@cidtexte": "JORFTEXT000000417878", "@nortexte": "ECOF0220205D", "@numtexte": "2003-262", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-17" }, { "@id": "JORFTEXT000000603905", "#text": "LOI2003-590", "@sens": "cible", "@cidtexte": "JORFTEXT000000603905", "@nortexte": "EQUX0306674L", "@numtexte": "2003-590", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006826490", "@num": "91", "#text": "Loi n°2003-590 du 2 juillet 2003 - art. 91 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603905", "@nortexte": "EQUX0306674L", "@numtexte": "2003-590", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006826491", "@num": "91", "#text": "Loi n°2003-590 du 2 juillet 2003 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603905", "@nortexte": "EQUX0306674L", "@numtexte": "2003-590", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006321776", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006321783", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000020019737", "@num": "55", "#text": "Loi n°2003-1311 du 30 décembre 2003 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000023378594", "@num": "55", "#text": "Loi n°2003-1311 du 30 décembre 2003 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000611585", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000611585", "@nortexte": "BUDD0450013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-02-11" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322147", "@num": "57", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322149", "@num": "59", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000812068", "#text": "Décret2005-1661", "@sens": "cible", "@cidtexte": "JORFTEXT000000812068", "@nortexte": "INTB0500341D", "@numtexte": "2005-1661", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-27" }, { "@id": "LEGIARTI000006322529", "@num": "106", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000465963", "#text": "LOI organique2007-223", "@sens": "cible", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "MODIFIE", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "LEGIARTI000006399954", "@num": "17", "#text": "Loi n°2007-223 du 21 février 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000465963", "@nortexte": "DOMX0500203L", "@numtexte": "2007-223", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2007-02-21" }, { "@id": "JORFARTI000022867290", "#text": "Décision n° 2010-44 QPC du 29 septembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022867289", "@nortexte": "CSCX1024952S", "@numtexte": "2010-44 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-09-29" }, { "@id": "JORFARTI000028225210", "#text": "Décision n°2013-355 QPC du 22 novembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028225209", "@nortexte": "CSCX1328783S", "@numtexte": "2013-355 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-11-22" }, { "@id": "LEGITEXT000034411465", "#text": "Décret n°2017-518 du 10 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034410867", "@nortexte": "INTB1705582D", "@numtexte": "2017-518", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-10" }, { "@id": "JORFTEXT000034410867", "#text": "Décret n°2017-518 du 10 avril 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034410867", "@nortexte": "INTB1705582D", "@numtexte": "2017-518", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-10" }, { "@id": "JORFARTI000035260515", "#text": "Décision n°2017-644 QPC du 21 juillet 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035260514", "@nortexte": "CSCX1721615S", "@numtexte": "2017-644 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-07-21" }, { "@id": "JORFTEXT000035389719", "#text": "Délibération n°2016-322 du 13 octobre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035389719", "@nortexte": "CNIX1721893X", "@numtexte": "2016-322", "@typelien": "CITATION", "@naturetexte": "DELIBERATION", "@datesignatexte": "2016-10-13" }, { "@id": "JORFARTI000035744245", "@num": "1", "#text": "Décision n°2017-659 QPC du 6 octobre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035744235", "@nortexte": "CSCX1728051S", "@numtexte": "2017-659 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-10-06" }, { "@id": "JORFARTI000035744236", "#text": "Décision n°2017-659 QPC du 6 octobre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035744235", "@nortexte": "CSCX1728051S", "@numtexte": "2017-659 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-10-06" }, { "@id": "LEGITEXT000039403722", "#text": "Décret n°2019-1202 du 19 novembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039402843", "@nortexte": "CPAE1904954D", "@numtexte": "2019-1202", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "JORFTEXT000039402843", "#text": "Décret n°2019-1202 du 19 novembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039402843", "@nortexte": "CPAE1904954D", "@numtexte": "2019-1202", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-19" }, { "@id": "LEGIARTI000006294110", "@num": "140 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294108", "@num": "140 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294100", "@num": "140 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294104", "@num": "140 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294531", "@num": "246", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 246 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294538", "@num": "251", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295601", "@num": "255", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 255 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294542", "@num": "256", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294750", "@num": "290", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 290 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294752", "@num": "291", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 291 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294755", "@num": "291 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 291 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294778", "@num": "300", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 300 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294827", "@num": "310 HB septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294825", "@num": "310 HB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294834", "@num": "310 HH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HH (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294845", "@num": "310 HL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HL (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294847", "@num": "310 HM", "#text": "CODE GENERAL 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"LEGIARTI000006299180", "@num": "222", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 222 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299182", "@num": "223", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 223 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299185", "@num": "224", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 224 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299188", "@num": "225", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 225 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", 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L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315622", "@num": "L7", "#text": "Livre des procédures fiscales - art. L7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315738", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315737", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. 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L9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOI DE FINANCES POUR 1999", "BUDGET 1999", "EQUILIBRE FINANCIER", "CGI", "IMPOT SUR LE REVENU", "IRPP", "LIVRE DES PROCEDURES FISCALES", "LPF", "CODE DES DOUANES", "CODE MINIER", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE SPECIAL DU TRESOR", "CST", "NON CONFORMITE A LA CONSTITUTION", "CONSEIL CONSTITUTIONNEL", "CODE RURAL", "CODE DE L'URBANISME", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "CODE DU TRAVAIL", "CODE DE LA SECURITE SOCIALE", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances pour 1999 (n° 98-1266 du 30 décembre 1998) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000209044", "NOR": "ECOX9800125L", "NUM": "98-1266", "DATE_PUBLI": "1998-12-31", "DATE_TEXTE": "1998-12-30", "NUM_PARUTION": 303, "ORIGINE_PUBLI": "JORF n°303 du 31 décembre 1998", "PAGE_DEB_PUBLI": 20050, "PAGE_FIN_PUBLI": 20116 } }, "META_COMMUN": { "ID": "JORFTEXT000000209044", "URL": "texte/version/JORF/TEXT/00/00/00/20/90/JORFTEXT000000209044.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1998/12/30/ECOX9800125L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9981266", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1998/12/30/98-1266/jo/texte" } } }, "RECT": { "CONTENU": "RECT. JO DU 20-01-1999 P1027 (ART. 51 LIRE 302 BISK AU LIEU DE 30 BISK,ART. 129 LIRE ART. 57 AU LIEU DE ART. 40)" }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 98-405 DC en date du 29 décembre 1998 ;

Le Président de la République promulgue la loi dont la teneur suit :

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

TITRE Ier

DISPOSITIONS RELATIVES AUX RESSOURCES

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 1998.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le secrétaire d'Etat au budget,

Christian Sautter

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000209044", "cible": true, "cidtexte": "JORFTEXT000000209044", "id": "LEGIARTI000006320325", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320325", "liens_entrants": true }

Article 47 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1998 (LOI de finances pour 1999 (n° 98-1266 du 30 décembre 1998) (1))