{ "article": { "LEGIARTI000006322694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "96", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322694", "URL": "article/LEGI/ARTI/00/00/06/32/26/LEGIARTI000006322694.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKZXXXXXX096AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006310081", "@num": "568", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 568 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304968", "@num": "575 E bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134244", "@fin": "2999-01-01", "#text": "A. - Mesures concernant la fiscalité.", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114831", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084666", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2005-12-31" } ] }, "@cid": "JORFTEXT000000813882", "@nor": "ECOX0500273L", "@num": "2005-1720", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000813882", "@c_titre_court": "Loi n°2005-1720 du 30 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1).", "@debut": "2005-12-31", "@id_txt": "LEGITEXT000006053033", "@c_titre_court": "Loi n° 2005-1720 du 30 décembre 2005" } ], "@date_publi": "2005-12-31", "@date_signature": "2005-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322694", "@fin": "2999-01-01", "@num": "96", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Paragraphe modificateur
\n
III. - Les dispositions du I entrent en vigueur le 2 janvier 2006.
" } }, "LEGIARTI000006304968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2006-01-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304968", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304968.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AFXXXXXBG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 art. 96 I, III Finances rectificative pour 2005 JORF 31 décembre 2005 en vigueur le 2 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322694", "@num": "96", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 96 (V) JORF 31 décembre 2005 en vigueur le 2 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@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 - 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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 - 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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 %) : 36,5
\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 70 % 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 au 1 du I et au II de l'article 302 D 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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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "#text": "CGI 570, 565, 302 F ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@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 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. 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"Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448874", "@num": "573", "#text": "Code général des impôts, CGI. - art. 573 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 152 500 Euros pour les débits de France continentale et à 106 750 Euros pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au quatrième alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.
\n
Le droit de licence mentionné au premier alinéa est de 23 % de la remise mentionnée au 3° du I de l'article 570. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.
\n
Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.
\n
Les acheteurs-revendeurs de tabacs manufacturés sont les personnes physiques ou morales agréées par la direction générale des douanes et droits indirects, qui exploitent des comptoirs de vente ou des boutiques à bord de moyens de transport mentionnés au 1° de l'article 302 F ter et vendent des tabacs manufacturés aux seuls voyageurs titulaires d'un titre de transport mentionnant comme destination un autre Etat membre de la Communauté européenne ou un pays non compris dans le territoire communautaire, dans des conditions fixées par décret en Conseil d'Etat.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310081", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322694", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006304968", "cible": false, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322694", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000813882": { "SM": { "CONTENU": "Abrogation de l'article 23 de la présente loi." }, "TP": { "CONTENU": "

(1) Loi n° 2005-1720.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 2700 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 2720 ;

Discussion les 7 et 8 décembre 2005 et adoption le 8 décembre 2005.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 123, (2005-2006) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 129 (2005-2006) ;

Discussion les 19 et 20 décembre 2005 et adoption le 20 décembre 2005.

Assemblée nationale :

Projet de loi n° 2700 ;

Rapport de M. Gilles Carrez, au nom de la commission mixte paritaire, n° 2772 ;

Discussion et adoption le 22 décembre 2005.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, n° 151 (2005-2006) ;

Discussion et adoption le 22 décembre 2005.

- Conseil constitutionnel :

Décision n° 2005-531 DC du 29 décembre 2005 publiée au Journal officiel de ce jour.

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"AGRF0600634D", "@numtexte": "2006-478", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-26" }, { "@id": "LEGIARTI000023908494", "@num": "1", "#text": "Décret n°2006-563 du 17 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000459117", "@nortexte": "ECOT0620052D", "@numtexte": "2006-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-17" }, { "@id": "LEGIARTI000006251424", "@num": "1", "#text": "Décret n°2006-563 du 17 mai 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000459117", "@nortexte": "ECOT0620052D", "@numtexte": "2006-563", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-17" }, { "@id": "LEGIARTI000006254395", "@num": "1", "#text": "Décret n°2006-1074 du 28 août 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000270764", "@nortexte": "AGRP0601395D", "@numtexte": "2006-1074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-28" }, { "@id": "LEGIARTI000006254396", "@num": "2", "#text": "Décret n°2006-1074 du 28 août 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000270764", "@nortexte": "AGRP0601395D", "@numtexte": "2006-1074", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-08-28" }, { "@id": "JORFTEXT000000272009", "#text": "Décret2006-1139", "@sens": "cible", "@cidtexte": "JORFTEXT000000272009", "@nortexte": "ECOT0637137D", "@numtexte": "2006-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-09-12" }, { "@id": "JORFTEXT000000642095", "#text": "Décret2006-1603", "@sens": "cible", "@cidtexte": "JORFTEXT000000642095", "@nortexte": "BUDF0600056D", "@numtexte": "2006-1603", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-14" }, { "@id": "LEGIARTI000044374814", "@num": "129", "#text": "Loi n° 2006-1666 du 21 décembre 2006 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322875", "@num": "129", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000278858", "#text": "Décret2007-562", "@sens": "cible", "@cidtexte": "JORFTEXT000000278858", "@nortexte": "BUDF0700004D", "@numtexte": "2007-562", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-16" }, { "@id": "JORFTEXT000000428371", "#text": "Décret2007-568", "@sens": "cible", "@cidtexte": "JORFTEXT000000428371", "@nortexte": "BUDL0750592D", "@numtexte": "2007-568", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-17" }, { "@id": "JORFTEXT000000824915", "#text": "Décret2007-1356", "@sens": "cible", "@cidtexte": "JORFTEXT000000824915", "@nortexte": "BCFL0759413D", "@numtexte": "2007-1356", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-13" }, { "@id": "JORFTEXT000000648435", "#text": "Décret2007-1471", "@sens": "cible", "@cidtexte": "JORFTEXT000000648435", "@nortexte": "SJSA0766840D", "@numtexte": "2007-1471", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-15" }, { "@id": "JORFTEXT000017890910", "#text": "Décret n°2008-55 du 16 janvier 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017890910", "@nortexte": "MLVU0754298D", "@numtexte": "2008-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-16" }, { "@id": "LEGITEXT000017982612", "#text": "Décret n°2008-55 du 16 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017890910", "@nortexte": "MLVU0754298D", "@numtexte": "2008-55", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-01-16" }, { "@id": "LEGITEXT000018740954", "#text": "Décret n°2008-419\n du 29 avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018740354", "@nortexte": "ECEL0766283D", "@numtexte": "2008-419", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-29" }, { "@id": "JORFTEXT000018740354", "#text": "Décret n°2008-419 du 29 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018740354", "@nortexte": "ECEL0766283D", "@numtexte": "2008-419", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-29" }, { "@id": "JORFTEXT000019378887", "#text": "Arrêté du 19 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019378887", "@nortexte": "AGRP0814756A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-19" }, { "@id": "JORFTEXT000019378907", "#text": "Arrêté du 19 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019378907", "@nortexte": "AGRP0814754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-19" }, { "@id": "LEGITEXT000019382354", "#text": "Décret n°2008-851\n du 26 août 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019381489", "@nortexte": "ECEL0754178D", "@numtexte": "2008-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-26" }, { "@id": "JORFTEXT000019381489", "#text": "Décret n°2008-851 du 26 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019381489", "@nortexte": "ECEL0754178D", "@numtexte": "2008-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-26" }, { "@id": "JORFTEXT000019381489", "#text": "Décret n°2008-851 du 26 août 2008", "@sens": "source", "@cidtexte": "JORFTEXT000019381489", "@nortexte": "ECEL0754178D", "@numtexte": "2008-851", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-26" }, { "@id": "LEGITEXT000019861795", "#text": "Décret n°2008-1257\n du 1er décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860969", "@nortexte": "DEFP0823160D", "@numtexte": "2008-1257", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-01" }, { "@id": "JORFTEXT000019860969", "#text": "Décret n°2008-1257 du 1er décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019860969", "@nortexte": "DEFP0823160D", "@numtexte": "2008-1257", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-01" }, { "@id": "LEGITEXT000020273928", "#text": "Décret n°2009-177\n du 16 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273055", "@nortexte": "MAEX0903130D", "@numtexte": "2009-177", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-16" }, { "@id": "JORFTEXT000020417388", "#text": "Décret n°2009-310 du 19 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020417388", "@nortexte": "DEFP0904743D", "@numtexte": "2009-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-19" }, { "@id": "LEGITEXT000020425231", "#text": "Décret n°2009-310 du 19 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020417388", "@nortexte": "DEFP0904743D", "@numtexte": "2009-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-19" }, { "@id": "LEGITEXT000020440995", "#text": "Ordonnance n°2009-325\n du 25 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "JORFTEXT000020439776", "#text": "Ordonnance n°2009-325\n du 25 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "LEGITEXT000020594314", "#text": "Arrêté du 28 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020591942", "@nortexte": "AGRP0906431A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "LEGITEXT000020594333", "#text": "Arrêté du 28 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020591956", "@nortexte": "AGRP0906433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "JORFTEXT000020591942", "#text": "Arrêté du 28 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020591942", "@nortexte": "AGRP0906431A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "JORFTEXT000020591956", "#text": "Arrêté du 28 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020591956", "@nortexte": "AGRP0906433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-28" }, { "@id": "LEGITEXT000021007682", "#text": "Décret n°2009-1047\n du 27 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021005871", "@nortexte": "ECEL0915052D", "@numtexte": "2009-1047", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-27" }, { "@id": "LEGITEXT000021007682", "#text": "Décret n°2009-1047\n du 27 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021005871", "@nortexte": "ECEL0915052D", "@numtexte": "2009-1047", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-27" }, { "@id": "LEGITEXT000021138534", "#text": "Décret n°2009-1215\n du 9 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021136473", "@nortexte": "DEFP0917796D", "@numtexte": "2009-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-10-09" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022673636", "#text": "Arrêté du 28 juillet 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022673636", "@nortexte": "IOCB1016938A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-28" }, { "@id": "LEGITEXT000022738073", "#text": "Arrêté du 17 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022737333", "@nortexte": "AGRT1007857A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "LEGITEXT000022738090", "#text": "Arrêté du 17 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022737347", "@nortexte": "AGRT1007859A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "JORFTEXT000022737333", "#text": "Arrêté du 17 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022737333", "@nortexte": "AGRT1007857A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "JORFTEXT000022737347", "#text": "Arrêté du 17 août 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022737347", "@nortexte": "AGRT1007859A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-08-17" }, { "@id": "JORFTEXT000022890368", "#text": "Décret du 4 octobre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022890368", "@nortexte": "DEFP1020481D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-04" }, { "@id": "JORFARTI000024287584", "#text": "Décision n°2011-142/145 QPC du 30 juin 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024287583", "@nortexte": "CSCX1118092S", "@numtexte": "2011-142/145 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-06-30" }, { "@id": "JORFTEXT000024480923", "#text": "Arrêté du 16 août 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024480923", "@nortexte": "AGRT1108049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-16" }, { "@id": "JORFTEXT000024480937", "#text": "Arrêté du 16 août 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024480937", "@nortexte": "AGRT1108050A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-16" }, { "@id": "LEGITEXT000024633210", "#text": "Décret n°2011-1237\n du 4 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024631923", "@nortexte": "EFIT1115893D", "@numtexte": "2011-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "JORFTEXT000024631923", "#text": "Décret n°2011-1237 du 4 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024631923", "@nortexte": "EFIT1115893D", "@numtexte": "2011-1237", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "JORFARTI000025044786", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "JORFTEXT000025803418", "#text": "Décret n°2012-651 du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803418", "@nortexte": "DEFP1209294D", "@numtexte": "2012-651", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGITEXT000025858557", "#text": "Décret n°2012-651 du 4 mai 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025803418", "@nortexte": "DEFP1209294D", "@numtexte": "2012-651", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000026705371", "#text": "Arrêté du 19 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026705371", "@nortexte": "AFSH1238722A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-11-19" }, { "@id": "LEGITEXT000027619790", "#text": "Ordonnance n°2013-544\n du 27 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "JORFTEXT000027617519", "#text": "Ordonnance n°2013-544 du 27 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "LEGITEXT000028389787", "#text": "Décret n°2013-1214\n du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028387207", "@nortexte": "EFIT1328539D", "@numtexte": "2013-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "JORFTEXT000028387207", "#text": "Décret n°2013-1214 du 23 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028387207", "@nortexte": "EFIT1328539D", "@numtexte": "2013-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000029132218", "#text": "DÉCRET n°2014-661 du 23 juin 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029130335", "@nortexte": "DEVA1406171D", "@numtexte": "2014-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-06-23" }, { "@id": "JORFTEXT000029130335", "#text": "DÉCRET n°2014-661 du 23 juin 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029130335", "@nortexte": "DEVA1406171D", "@numtexte": "2014-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-06-23" }, { "@id": "JORFTEXT000030236407", "#text": "DÉCRET n°2015-171 du 13 février 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030236407", "@nortexte": "DEFP1431012D", "@numtexte": "2015-171", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-13" }, { "@id": "LEGITEXT000032491799", "#text": "Décret n°2016-543 du 3 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490228", "@nortexte": "FCPT1532207D", "@numtexte": "2016-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-03" }, { "@id": "JORFTEXT000032490228", "#text": "Décret n°2016-543 du 3 mai 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032490228", "@nortexte": "FCPT1532207D", "@numtexte": "2016-543", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-03" }, { "@id": "JORFARTI000032862904", "@num": "1", "#text": "Décision n°2016-553 QPC du 8 juillet 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032862894", "@nortexte": "CSCX1619319S", "@numtexte": "2016-553 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-08" }, { "@id": "JORFARTI000032862895", "#text": "Décision n°2016-553 QPC du 8 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032862894", "@nortexte": "CSCX1619319S", "@numtexte": "2016-553 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-08" }, { "@id": "LEGITEXT000033546397", "#text": "Décret n°2016-1684 du 5 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033545244", "@nortexte": "ECFT1628482D", "@numtexte": "2016-1684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "JORFTEXT000033545244", "#text": "Décret n°2016-1684 du 5 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033545244", "@nortexte": "ECFT1628482D", "@numtexte": "2016-1684", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "JORFARTI000036585614", "@num": "1", "#text": "Décision n°2017-689 QPC du 8 février 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036585583", "@nortexte": "CSCX1803812S", "@numtexte": "2017-689 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-02-08" }, { "@id": "JORFARTI000036585584", "#text": "Décision n°2017-689 QPC du 8 février 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036585583", "@nortexte": "CSCX1803812S", "@numtexte": "2017-689 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-02-08" }, { "@id": "JORFARTI000039384828", "#text": "Décision n°2019-812 QPC du 15 novembre 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039384827", "@nortexte": "CSCX1932872S", "@numtexte": "2019-812 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-11-15" }, { "@id": "LEGITEXT000039639477", "#text": "Décret n°2019-1379 du 18 décembre 2019 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039637161", "@nortexte": "PRMX1931951D", "@numtexte": "2019-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-18" }, { "@id": "JORFTEXT000039637161", "#text": "Décret n°2019-1379 du 18 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039637161", "@nortexte": "PRMX1931951D", "@numtexte": "2019-1379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000043981055", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044980987", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000043893985", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046874600", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048856967", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048838973", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "JORFARTI000042575027", "#text": "Décision n°2020-868 QPC du 27 novembre 2020 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042575026", "@nortexte": "CSCX2033055S", "@numtexte": "2020-868 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000043738111", "#text": "Décret n°2021-861 du 29 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043727814", "@nortexte": "ARMP2117317D", "@numtexte": "2021-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "JORFTEXT000043727814", "#text": "Décret n°2021-861 du 29 juin 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043727814", "@nortexte": "ARMP2117317D", "@numtexte": "2021-861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-29" }, { "@id": "JORFARTI000046004323", "@num": "1", "#text": "Décision n°2022-1001 QPC du 1er juillet 2022 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046004314", "@nortexte": "CSCX2219461S", "@numtexte": "2022-1001 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-07-01" }, { "@id": "JORFARTI000046004315", "#text": "Décision n°2022-1001 QPC du 1er juillet 2022 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046004314", "@nortexte": "CSCX2219461S", "@numtexte": "2022-1001 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-07-01" }, { "@id": "LEGITEXT000047417183", "#text": "Décret n°2023-254 du 5 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "JORFTEXT000047416489", "#text": "Décret n°2023-254 du 5 avril 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047416489", "@nortexte": "ECOT2233346D", "@numtexte": "2023-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-05" }, { "@id": "LEGIARTI000006299296", "@num": "313 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297683", "@num": "38 sexdecies GC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297922", "@num": "41-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302791", "@num": "150 VG", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307441", "@num": "151 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312765", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313119", "@num": "1785 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303158", "@num": "199 ter N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303449", "@num": "209-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303533", "@num": "217 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303565", "@num": "220 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303689", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303692", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303690", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303691", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308995", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303847", "@num": "235 ter K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303884", "@num": "235 ter KD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304414", "@num": "283", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309696", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309697", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058491", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304559", "@num": "302 bis KB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis KB (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302336", "@num": "39 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309980", "@num": "520 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 520 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304968", "@num": "575 E bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314503", "@num": "69", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615106", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651522", "@num": "L951-12", "#text": "Code du travail - art. L951-12 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651525", "@num": "L951-13", "#text": "Code du travail - art. L951-13 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651544", "@num": "L952-4", "#text": "Code du travail - art. L952-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306927", "@num": "1647 C", "#text": "Code général des impôts, CGI. - art. 1647 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642111", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315178", "@num": "L102 AA", "#text": "Livre des procédures fiscales - art. 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R*256-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316257", "@num": "R102 AA-1", "#text": "Livre des procédures fiscales - art. R102 AA-1 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316505", "@num": "R256-8", "#text": "Livre des procédures fiscales - art. R256-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°2005-1720 du 30 décembre 2005", "MCS_TXT": { "MC": [ "ECONOMIE", "COLLECTIF BUDGETAIRE 2005", "LOI DE FINANCES RECTIFICATIVE POUR 2005", "LFR 2005", "FINANCEMENT", "BUDGET", "UNITAID", "TAXE DE SOLIDARITE SUR LES BILLETS D'AVION", "FIAM", "FACILITE INTERNATIONALE D'ACHAT DE MEDICAMENTS", "IMPATRIE", "PROJET DE LOI" ] }, "TITREFULL": "LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000813882", "NOR": "ECOX0500273L", "NUM": "2005-1720", "DATE_PUBLI": "2005-12-31", "DATE_TEXTE": "2005-12-30", "NUM_PARUTION": 304, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 2005", "PAGE_DEB_PUBLI": 20654, "PAGE_FIN_PUBLI": 20705 } }, "META_COMMUN": { "ID": "JORFTEXT000000813882", "URL": "texte/version/JORF/TEXT/00/00/00/81/38/JORFTEXT000000813882.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2005/12/30/ECOX0500273L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS0051720", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2005/12/30/2005-1720/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2005-531 DC du 29 décembre 2005 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 30 décembre 2005.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Dominique de Villepin

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000813882", "cible": true, "cidtexte": "JORFTEXT000000813882", "id": "LEGIARTI000006322694", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006322694", "liens_entrants": true }

Article 96 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2005 (LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 (1))