{ "article": { "LEGIARTI000006323562": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323562", "URL": "article/LEGI/ARTI/00/00/06/32/35/LEGIARTI000006323562.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHBLXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295633", "@num": "276", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 276 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295639", "@num": "277", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295644", "@num": "278", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 278 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295649", "@num": "279", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295654", "@num": "280", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 280 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301468", "@num": "56 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301472", "@num": "56 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301475", "@num": "56 AK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 AK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301477", "@num": "56 AL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 AL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147709", "@fin": "2999-01-01", "#text": "REGIME ECONOMIQUE.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134272", "@fin": "2999-01-01", "#text": "TABACS", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114886", "@fin": "2999-01-01", "#text": "MONOPOLES FISCAUX", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084724", "@fin": "2999-01-01", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "2999-01-01" } ] }, "@cid": "JORFTEXT000000337929", "@num": "80-262", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°80-262 du 3 avril 1980 GIM. IMPORTATION ET COMMERCIALISATION EN GROS DES TABACS MANUFACTURES EN PROVENANCE DES ETATS MEMBRES DE LA COMMUNAUTE ECONOMIQUE EUROPEENNE (CEE)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000337929", "@c_titre_court": "Décret n°80-262 du 3 avril 1980" }, { "@fin": "2999-01-01", "#text": "Décret n°80-262 du 3 avril 1980 N° 80-262 DU 3 AVRIL 1980 RELATIF A L'IMPORTATION ET A LA COMMERCIALISATION EN GROS DES TABACS MANUFACTURES.", "@debut": "1980-04-13", "@id_txt": "LEGITEXT000006063216", "@c_titre_court": "Décret n°80-262 du 3 avril 1980" } ], "@date_publi": "1980-04-13", "@date_signature": "1980-04-03" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006323562", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006295633": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-11", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006295633", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295633.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0276AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 281", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 AVRIL 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000006294719", "@num": "286 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179239", "@fin": "2000-08-04", "#text": "I : Régime économique.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295632", "@fin": "1980-04-13", "@num": "276", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295633", "@fin": "1993-03-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295634", "@fin": "1995-10-27", "@num": "276", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295635", "@fin": "1997-04-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295636", "@fin": "2007-01-01", "@num": "276", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295637", "@fin": "2999-01-01", "@num": "276", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale ayant l'intention d'importer ou de commercialiser en gros des tabacs manufacturés en provenance des Etats membres de la Communauté économique européenne et originaires de ces Etats ou mis en libre pratique dans l'un de ceux-ci obtient, sur sa demande, un numéro d'identification sous réserve qu'elle remplisse les conditions requises pour l'exercice d'une profession commerciale et fournisse une caution solvable garantissant à l'administration fiscale le paiement de la retenue sur remise prévue à l'article 281.
\n
" } }, "LEGIARTI000006295639": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "277", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006295639", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295639.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0277AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 AVRIL 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179239", "@fin": "2000-08-04", "#text": "I : Régime économique.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295638", "@fin": "1980-04-13", "@num": "277", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295639", "@fin": "1995-10-27", "@num": "277", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295640", "@fin": "1997-04-11", "@num": "277", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295641", "@fin": "1998-04-22", "@num": "277", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295642", "@fin": "2999-01-01", "@num": "277", "@etat": "VIGUEUR", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La demande de numéro d'identification doit indiquer l'identité ou la raison sociale du demandeur, l'adresse de son domicile, de son siège social ou de son établissement commercial sur le territoire d'un Etat membre de la Communauté économique européenne et, le cas échéant, l'adresse en France de l'établissement commercial qu'il possède ou du domicile du représentant habilité à satisfaire à sa place les obligations qui lui incombent.
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S'il s'agit d'une personne morale, la demande doit en outre être accompagnée d'un exemplaire des statuts.
" } }, "LEGIARTI000006295644": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-11", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006295644", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295644.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0278AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 AVRIL 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179239", "@fin": "2000-08-04", "#text": "I : Régime économique.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295643", "@fin": "1980-04-13", "@num": "278", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295644", "@fin": "1993-03-11", "@num": "278", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295645", "@fin": "1997-04-11", "@num": "278", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295646", "@fin": "2000-08-04", "@num": "278", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295647", "@fin": "2999-01-01", "@num": "278", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La demande est adressée au directeur général des impôts qui, après s'être assuré que le dossier est complet, notifie son numéro d'identification au fournisseur.
\n
" } }, "LEGIARTI000006295649": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "279", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-11", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006295649", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295649.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0279AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 AVRIL 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179239", "@fin": "2000-08-04", "#text": "I : Régime économique.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295648", "@fin": "1980-04-13", "@num": "279", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295649", "@fin": "1993-03-11", "@num": "279", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295650", "@fin": "1997-04-11", "@num": "279", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295651", "@fin": "1998-04-22", "@num": "279", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295652", "@fin": "2999-01-01", "@num": "279", "@etat": "VIGUEUR", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si le fournisseur cesse de remplir les conditions fixées ou commet une infraction aux dispositions du code général des impôts, notamment de son article 570, le directeur général des impôts peut lui retirer son numéro d'identification après l'avoir mis à même de présenter ses observations.
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Ce retrait entraîne, à compter de sa notification par lettre recommandée avec avis de réception postal, outre l'interdiction de procéder à l'importation et à la commercialisation en gros des tabacs manufacturés, l'obligation d'établir un inventaire des quantités de tabacs en stock à la date de cette notification, à l'exclusion de celles qui sont en entrepôt douanier. Cet inventaire est remis à l'administration fiscale au plus tard dans les cinq jours de la notification. Le fournisseur dispose alors d'un délai de trois mois pour écouler le stock compris dans l'inventaire ainsi que celui qu'il détient en entrepôt douanier.
\n
" } }, "LEGIARTI000006295654": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "280", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-11", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006295654", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295654.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0280AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 AVRIL 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179239", "@fin": "2000-08-04", "#text": "I : Régime économique.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295653", "@fin": "1980-04-13", "@num": "280", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295654", "@fin": "1993-03-11", "@num": "280", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295655", "@fin": "2999-01-01", "@num": "280", "@etat": "VIGUEUR", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La direction générale des impôts met la liste des débitants à la disposition des fournisseurs pourvus d'un numéro d'identification.
\n
" } }, "LEGIARTI000006301468": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "56 AA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006301468", "URL": "article/LEGI/ARTI/00/00/06/30/14/LEGIARTI000006301468.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0056AKXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273151", "@num": "25", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 25 (V) JORF 30 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 avril 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@id": "LEGIARTI000006300618", "@num": "56 AP", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AP (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162413", "@fin": "1994-09-02", "#text": "Section unique : Tabacs.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146920", "@fin": "1994-09-02", "#text": "Chapitre II : Monopoles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133786", "@fin": "1996-05-12", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301467", "@fin": "1978-12-30", "@num": "56 AA", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301468", "@fin": "1993-01-05", "@num": "56 AA", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301469", "@fin": "2007-08-09", "@num": "56 AA", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301470", "@fin": "2999-01-01", "@num": "56 AA", "@etat": "VIGUEUR", "@debut": "2007-08-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La vente au détail des tabacs manufacturés est effectuée dans les départements français continentaux par les débitants préposés par l'administration des impôts pour gérer un débit du monopole. Ces gérants sont tenus de se faire approvisionner en fonction de leurs possibilités de ventes par les fournisseurs pourvus d'un numéro d'identification et de céder tous les produits reçus au prix fixé par arrêté du ministre de l'économie et des finances.
\n
" } }, "LEGIARTI000006301472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "56 AI", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006301472", "URL": "article/LEGI/ARTI/00/00/06/30/14/LEGIARTI000006301472.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0056ASXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273151", "@num": "25", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 25 (V) JORF 30 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 avril 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162413", "@fin": "1994-09-02", "#text": "Section unique : Tabacs.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146920", "@fin": "1994-09-02", "#text": "Chapitre II : Monopoles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133786", "@fin": "1996-05-12", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301471", "@fin": "1978-12-30", "@num": "56 AI", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301472", "@fin": "1993-01-05", "@num": "56 AI", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301473", "@fin": "2999-01-01", "@num": "56 AI", "@etat": "VIGUEUR", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de retrait de sa garantie à un débitant la caution agréée doit en informer par lettre recommandée avec demande d'avis de réception l'administration des impôts et tous les fournisseurs pourvus d'un numéro d'identification dont la liste lui est communiquée par cette administration.
\n
Pour chaque fournisseur le retrait de la garantie prend effet cinq jours francs après réception de la lettre recommandée et rend immédiatement exigibles les sommes dues par le gérant.
" } }, "LEGIARTI000006301475": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "56 AK", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006301475", "URL": "article/LEGI/ARTI/00/00/06/30/14/LEGIARTI000006301475.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0056AUXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273151", "@num": "25", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 25 (V) JORF 30 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 avril 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146915", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301474", "@fin": "1978-12-30", "@num": "56 AK", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301475", "@fin": "2999-01-01", "@num": "56 AK", "@etat": "VIGUEUR", "@debut": "1980-04-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le document utilisé pour accompagner chaque livraison à un débitant doit porter, imprimées, les mentions suivantes :
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en caractères très apparents : \"Document de livraison\" ;
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nom ou raison sociale, adresse et numéro d'identification du fournisseur ;
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ainsi que les indications ci-après :
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un numéro d'ordre ;
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le nom du débitant destinataire ;
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le numéro et l'adresse du débit ;
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l'identification des produits avec l'indication des quantités pour chacun d'eux ;
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l'échéance du règlement ;
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la valeur au prix de détail de la livraison ;
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le lieu d'enlèvement des produits ;
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le mode et la durée du transport.
" } }, "LEGIARTI000006301477": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "56 AL", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006301477", "URL": "article/LEGI/ARTI/00/00/06/30/14/LEGIARTI000006301477.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0056AVXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273151", "@num": "25", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 25 (V) JORF 30 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 avril 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162413", "@fin": "1994-09-02", "#text": "Section unique : Tabacs.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146920", "@fin": "1994-09-02", "#text": "Chapitre II : Monopoles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133786", "@fin": "1996-05-12", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301476", "@fin": "1978-12-30", "@num": "56 AL", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301477", "@fin": "1993-01-05", "@num": "56 AL", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301478", "@fin": "2999-01-01", "@num": "56 AL", "@etat": "VIGUEUR", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le document de livraison doit être revêtu de la marque du monopole par l'apposition dans le cadre réservé à cet effet d'une vignette spéciale fournie par le service des impôts.
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Les vignettes sont délivrées par le receveur local des impôts qui y appose au préalable le timbre du fournisseur. A cet effet le fournisseur remet au receveur local un timbre humide de forme ronde ayant 20 millimètres de diamètre et portant le nom ou la raison sociale et le numéro d'identification de l'intéressé. Les vignettes sont apposées dans l'ordre de leur numérotation sur les documents de livraison avant l'enlèvement des produits. Elles doivent être complétées par l'inscription en toutes lettres dans les cadres prévus du numéro d'ordre du document de livraison ainsi que des date et heure d'enlèvement.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006295633", "cible": false, "cidtexte": "JORFTEXT000000337929", "id": "LEGIARTI000006323562", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006301475", "cible": false, "cidtexte": "JORFTEXT000000337929", "id": "LEGIARTI000006323562", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006295649", "cible": false, "cidtexte": "JORFTEXT000000337929", "id": "LEGIARTI000006323562", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006301468", "cible": false, "cidtexte": "JORFTEXT000000337929", "id": "LEGIARTI000006323562", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006295639", "cible": false, "cidtexte": "JORFTEXT000000337929", "id": "LEGIARTI000006323562", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006295644", "cible": false, "cidtexte": "JORFTEXT000000337929", "id": "LEGIARTI000006323562", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006301472", "cible": false, "cidtexte": "JORFTEXT000000337929", "id": "LEGIARTI000006323562", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006295654", "cible": false, "cidtexte": "JORFTEXT000000337929", "id": "LEGIARTI000006323562", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006301477", "cible": false, "cidtexte": "JORFTEXT000000337929", "id": "LEGIARTI000006323562", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006323562", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n°80-262 du 3 avril 1980 GIM. IMPORTATION ET COMMERCIALISATION EN GROS DES TABACS MANUFACTURES EN PROVENANCE DES ETATS MEMBRES DE LA COMMUNAUTE ECONOMIQUE EUROPEENNE (CEE))