{ "article": { "LEGIARTI000006321922": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321922", "URL": "article/LEGI/ARTI/00/00/06/32/19/LEGIARTI000006321922.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKNXXXXXX030AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304966", "@num": "575 E bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 2003-1312 2003-12-30 Finances rectificative pour 2003 JORF 31 décembre 2003)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134221", "@fin": "2999-01-01", "#text": "I. : MESURES FISCALES.", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114811", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084647", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2003-12-31" } ] }, "@cid": "JORFTEXT000000429346", "@nor": "ECOX0300167L", "@num": "2003-1312", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000429346", "@c_titre_court": "Loi n° 2003-1312 du 30 décembre 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-1312 du 30 décembre 2003 de Finances rectificative pour 2003 (1).", "@debut": "2003-12-31", "@id_txt": "LEGITEXT000005754759", "@c_titre_court": "Loi n° 2003-1312 du 30 décembre 2003" } ], "@date_publi": "2003-12-31", "@date_signature": "2003-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321922", "@fin": "2999-01-01", "@num": "30", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du I s'appliquent à compter du 5 janvier 2004.
" } }, "LEGIARTI000006304966": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "2004-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006304966", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304966.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AFXXXXXBE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321922", "@num": "30", "#text": "Loi - art. 30 (V) JORF 31 décembre 2003 en vigueur le 5 janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 30 II", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000023587742", "@num": "2", "#text": "Arrêté du 31 janvier 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000025100171", "@num": "2", "#text": "Décret n°2011-2081\n du 30 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060753", "@nortexte": "BCRD1134066D", "@numtexte": "2011-2081", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGITEXT000026796621", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026796262", "@nortexte": "BUDD1242551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000028390031", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388184", "@nortexte": "BUDD1331509A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000028536598", "@num": "2", "#text": "Arrêté du 23 janvier 2014 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028535497", "@nortexte": "BUDD1401340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-23" }, { "@id": "LEGITEXT000028965494", "#text": "Arrêté du 15 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000030162305", "@num": "2", "#text": "ARRÊTÉ du 21 janvier 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030160575", "@nortexte": "FCPD1502212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-01-21" }, { "@id": "LEGITEXT000030203547", "#text": "ARRÊTÉ du 4 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGITEXT000031830052", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691832", "@nortexte": "FCPD1531754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824324", "@num": "2", "#text": "Arrêté du 3 mars 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156424", "@num": "2", "#text": "Arrêté du 24 juin 2016 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGITEXT000033667836", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033664948", "@nortexte": "ECFD1636101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGIARTI000036931556", "@num": "2", "#text": "Arrêté du 1er février 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGIARTI000035986910", "@num": "2", "#text": "Arrêté du 6 novembre 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGITEXT000036257165", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036252270", "@nortexte": "CPAD1736033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000037246843", "@num": "2", "#text": "Arrêté du 2 février 2018 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000046775669", "@num": "2", "#text": "Arrêté du 30 mars 2018 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776667", "@num": "2", "#text": "Arrêté du 7 juin 2018 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777141", "@num": "2", "#text": "Arrêté du 25 septembre 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGITEXT000037485903", "#text": "Arrêté du 4 octobre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037485509", "@nortexte": "CPAD1827239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-04" }, { "@id": "LEGIARTI000046987709", "@num": "2", "#text": "Arrêté du 14 décembre 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGIARTI000038196784", "@num": "2", "#text": "Arrêté du 30 janvier 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338651", "@num": "2", "#text": "Arrêté du 8 avril 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392488", "@num": "2", "#text": "Arrêté du 3 juin 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988074", "@num": "2", "#text": "Arrêté du 2 août 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988316", "@num": "2", "#text": "Arrêté du 11 octobre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039459308", "@num": "2", "#text": "Arrêté du 4 décembre 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544068", "@num": "2", "#text": "Arrêté du 31 janvier 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544186", "@num": "2", "#text": "Arrêté du 31 mars 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041988097", "@num": "2", "#text": "Arrêté du 3 juin 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226108", "@num": "2", "#text": "Arrêté du 20 juillet 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411583", "@num": "2", "#text": "Arrêté du 28 septembre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517446", "@num": "2", "#text": "Arrêté du 29 octobre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649916", "@num": "2", "#text": "Arrêté du 8 décembre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545355", "@num": "2", "#text": "Arrêté du 4 janvier 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110655", "@num": "2", "#text": "Arrêté du 1er février 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361305", "@num": "2", "#text": "Arrêté du 26 mars 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@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": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603395", "@num": "L314-22", "#text": "Code des impositions sur les biens et services - art. L314-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046546350", "@num": "2", "#text": "Arrêté du 5 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546568", "@num": "2", "#text": "Arrêté du 21 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546653", "@num": "2", "#text": "Arrêté du 5 avril 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546767", "@num": "2", "#text": "Arrêté du 7 juin 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546940", "@num": "2", "#text": "Arrêté du 9 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547122", "@num": "2", "#text": "Arrêté du 28 septembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547323", "@num": "2", "#text": "Arrêté du 26 octobre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000046728039", "@num": "2", "#text": "Arrêté du 5 décembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111713", "@num": "2", "#text": "Arrêté du 3 février 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306818", "@num": "2", "#text": "Arrêté du 3 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429163", "@num": "2", "#text": "Arrêté du 30 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671357", "@num": "2", "#text": "Arrêté du 5 juin 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959731", "@num": "2", "#text": "Arrêté du 31 juillet 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194530", "@num": "2", "#text": "Arrêté du 2 octobre 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGITEXT000051063492", "#text": "Arrêté du 14 janvier 2025 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000051059011", "@nortexte": "ECOD2501173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-14" }, { "@id": "LEGITEXT000051238534", "#text": "Arrêté du 7 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051234274", "@nortexte": "ECOD2503168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-07" }, { "#text": "CGI 575 A, 575, 302 D, 575 C, 575 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046965330", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@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": "LEGIARTI000006304962", "@fin": "1994-09-02", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304963", "@fin": "2003-01-06", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006304964", "@fin": "2003-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304965", "@fin": "2004-01-05", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304966", "@fin": "2004-03-27", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304967", "@fin": "2006-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304968", "@fin": "2008-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2006-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029978", "@fin": "2010-04-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664306", "@fin": "2011-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374034", "@fin": "2013-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949749", "@fin": "2013-07-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950588", "@fin": "2014-12-30", "@num": "575 E bis", "@etat": "MODIFIE", 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"@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les tabacs manufacturés vendus dans les départements de Corse et les tabacs qui y sont importés sont soumis à un droit de consommation.
\n
Pour les cigarettes, ce droit de consommation, par dérogation au taux normal mentionné à l'article 575 A, et dans la limite d'un contingent de 1 200 tonnes par an, est déterminé conformément au dispositions des deuxième, quatrième et cinquième alinéas de l'article 575.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation et la taxe sur la valeur ajoutée.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail dans les départements de Corse.
\n
Pour les différents groupes de produits mentionnés aux alinéas précédents, le taux normal du droit de consommation applicable dans les départements de Corse est fixé conformément au tableau ci-après :
\n
GROUPE DE PRODUITS : Cigarettes
\n
TAUX NORMAL (en %) : 35
\n
GROUPE DE PRODUITS : Cigares
\n
TAUX NORMAL (en %) : 10
\n
GROUPE DE PRODUITS : Tabacs fine coupe destinés à rouler les cigarettes
\n
TAUX NORMAL (en %) : 27
\n
GROUPE DE PRODUITS : Autres tabacs à fumer
\n
TAUX NORMAL (en %) : 22
\n
GROUPE DE PRODUITS : Tabacs à priser
\n
TAUX NORMAL (en %) : 15
\n
GROUPE DE PRODUITS : Tabacs à mâcher
\n
TAUX NORMAL (en %) : 13.
\n
II. - Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 68 % des prix de vente continentaux des mêmes produits.
\n
Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué dans les départements de Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.
\n
Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.
\n
III. - Outre les cas prévus aux 1°, 2° et 4° du 1 du I de l'article 302 D et au II du même article en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.
\n
IV. - Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.
\n
V. - Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :
\n
a. d'un quart au budget des départements de la Corse ;
\n
b. de trois quarts au budget de la collectivité territoriale de Corse.
\n
VI. - Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.
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Article 30 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2003 (LOI de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) (1))