{ "article": { "LEGIARTI000006320746": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006320746", "URL": "article/LEGI/ARTI/00/00/06/32/07/LEGIARTI000006320746.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJIXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006310116", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084620", "@fin": "2999-01-01", "#text": "Première partie : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.", "@debut": "2000-07-14" } ] }, "@cid": "JORFTEXT000000400546", "@nor": "ECOX0000072L", "@num": "2000-656", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000400546", "@c_titre_court": "Loi n°2000-656 du 13 juillet 2000" }, { "@fin": "2999-01-01", "#text": "Loi n° 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1)", "@debut": "2000-07-14", "@id_txt": "LEGITEXT000005629657", "@c_titre_court": "Loi n° 2000-656 du 13 juillet 2000" } ], "@date_publi": "2000-07-14", "@date_signature": "2000-07-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320746", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2000-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur.
\n
II. - Les dispositions du présent article s'appliquent à compter du 1er avril 2000.
" } }, "LEGIARTI000006310116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310116", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ABXXXXXAN" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006758099", "@num": "46", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000400546", "#text": "Loi 2000-656 2000-07-13 art. 8 II", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320746", "@num": "8", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 8 (V) JORF 14 juillet 2000 en vigueur le 1er avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000028965498", "@num": "1", "#text": "Arrêté du 15 mai 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000028965503", "@num": "4", "#text": "Arrêté du 15 mai 2014 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000029575125", "@num": "18", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000042194264", "@num": "22", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000029994934", "@num": "69", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030009191", "@num": "57", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 57", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030203551", "@num": "1", "#text": "ARRÊTÉ du 4 février 2015 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGIARTI000030203554", "@num": "2", "#text": "ARRÊTÉ du 4 février 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGIARTI000031047957", "@num": "114", "#text": "LOI n°2015-992 du 17 août 2015 - art. 114", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000031048191", "@num": "50", "#text": "LOI n°2015-992 du 17 août 2015 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000032959205", "@num": "16", "#text": "LOI n°2016-1048 du 1er août 2016 - art. 16 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032958104", "@nortexte": "INTX1612146L", "@numtexte": "2016-1048", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-01" }, { "@id": "LEGIARTI000048849039", "@num": "36", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 36 (V)", 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"2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497533", "@num": "91", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497884", "@num": "92", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497890", "@num": "93", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": 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"@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515792", "@fin": "2012-08-18", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295866", "@fin": "2013-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798755", "@fin": "2013-07-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026802166", "@fin": "2014-01-13", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448890", "@fin": "2014-12-30", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2014-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062685", "@fin": "2017-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033713149", "@fin": "2018-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392607", "@fin": "2019-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038100395", "@fin": "2020-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036517981", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036517992", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472780", "@fin": "2020-12-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915205", "@fin": "2021-06-12", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518025", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518043", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-11-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662353", "@fin": "2022-01-01", "@num": "575 A", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les différents groupes de produits définis à l'article 575, le taux normal est fixé conformément au tableau ci-après :
\n
Groupe de produits : Cigarettes
\n
Taux normal à compter du 1er avril 2000 : 58,99
\n
Groupe de produits : Cigares
\n
Taux normal à compter du 1er avril 2000 : 29,55
\n
Groupe de produits : Tabacs fine coupe destinés à rouler les cigarettes
\n
Taux normal à compter du 1er avril 2000 : 51,69
\n
Groupe de produits : Autres tabacs à fumer
\n
Taux normal à compter du 1er avril 2000 : 47,43
\n
Groupe de produits : Tabacs à priser
\n
Taux normal à compter du 1er avril 2000 : 40,89
\n
Groupe de produits : Tabacs à mâcher
\n
Taux normal à compter du 1er avril 2000 : 28,16
\n
Le minimum de perception mentionné à l'article 575 est fixé à 530 F pour les cigarettes. Toutefois, pour les cigarettes brunes, ce minimum de perception est fixé à 470 F.
\n
Il est fixé à 250 F pour les tabacs fine coupe destinés à rouler les cigarettes.
\n
Sont considérées comme cigarettes brunes les cigarettes dont la composition en tabac naturel comprend un minimum de 60 % de tabacs relevant des codes NC 2401-10-41, 2401-10-70, 2401-20-41 ou 2401-20-70 du tarif des douanes.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310116", "cible": false, "cidtexte": "JORFTEXT000000400546", "id": "LEGIARTI000006320746", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320746", "liens_entrants": true }

Article 8 AUTONOME VIGUEUR, en vigueur depuis le 14/07/2000 (LOI no 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1))