{ "article": { "LEGIARTI000006326264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1991-03-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006326264", "URL": "article/LEGI/ARTI/00/00/06/32/62/LEGIARTI000006326264.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHXEXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000170831", "#text": "Décret 91-284 1991-03-19", "@sens": "source", "@cidtexte": "JORFTEXT000000170831", "@nortexte": "INDH9100224D", "@numtexte": "91-284", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006615116", "@num": "267", "#text": "Code des douanes - art. 267 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000535073", "@nor": "INDH9100111D", "@num": "91-285", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 91-285 du 19 mars 1991 instituant une taxe parafiscale sur certains produits pétroliers au profit du comité professionnel de la distribution de carburants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000535073", "@c_titre_court": "Décret n°91-285 du 19 mars 1991" }, { "@fin": "1991-12-31", "#text": "Décret n°91-285 du 19 mars 1991 instituant une taxe parafiscale sur certains produits pétroliers au profit du comité professionnel de la distribution de carburants", "@debut": "1991-03-20", "@id_txt": "LEGITEXT000006077396", "@c_titre_court": "Décret n°91-285 du 19 mars 1991" } ], "@ministere": "MINISTERE DE L'INDUSTRIE ET DE L'AMENAGEMENT DU TERRITOIRE", "@date_publi": "1991-03-20", "@date_signature": "1991-03-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006326264", "@fin": "1991-12-31", "@num": "6", "@etat": "PERIME", "@debut": "1991-03-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe parafiscale est assise, liquidée et recouvrée dans les conditions prévues à l'article 267 du code des douanes.
\n
" } }, "LEGIARTI000006615116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1966-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006615116", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X267AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705616", "#text": "Loi 51-592 1951-05-24 art. 19 JORF 25 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000327827", "#text": "Décret 52-152 1952-02-13 art. 22 JORF 14 février 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000327827", "@numtexte": "52-152", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-02-13" }, { "@id": "JORFTEXT000000880572", "#text": "Loi 66-923 1966-12-14 art. 6 JORF 15 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880572", "@numtexte": "66-923", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-14" }, { "@id": "LEGIARTI000006324243", "@num": "6", "#text": "Décret n°83-285 du 8 avril 1983 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006325660", "@num": "5", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006330137", "@num": "4", "#text": "Décret n°89-649 du 31 août 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700029", "@nortexte": "PRME8961505D", "@numtexte": "89-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-31" }, { "@id": "LEGIARTI000006325927", "@num": "6", "#text": "Décret n°90-132 du 12 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326264", "@num": "6", "#text": "Décret n°91-285 du 19 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326570", "@num": "6", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006925688", "@num": "5", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006934243", "@num": "1", "#text": "Arrêté du 9 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006618606", "@num": "1", "#text": "Arrêté du 6 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006309605", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615096", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615166", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006329371", "@num": "5", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006281519", "@num": "18", "#text": "Loi n°94-102 du 5 février 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000364284", "@nortexte": "INDX9300155L", "@numtexte": "94-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-05" }, { "@id": "LEGIARTI000006329482", "@num": "4", "#text": "Décret n°94-753 du 31 août 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713541", "@nortexte": "ENVP9420070D", "@numtexte": "94-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-31" }, { "@id": "LEGIARTI000006329583", "@num": "6", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330399", "@num": "6", "#text": "Décret n°97-201 du 5 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000026289973", "@num": "10", "#text": "LOI n°2012-958 du 16 août 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615116", "@fin": "1993-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1966-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615117", "@fin": "2007-07-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615118", "@fin": "2008-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2007-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036085", "@fin": "2010-04-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664345", "@fin": "2011-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216083", "@fin": "2018-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365408", "@fin": "2019-03-06", "@num": "267", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038211074", "@fin": "2022-01-01", "@num": "267", "@etat": "ABROGE", "@debut": "2019-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les taxes intérieures de consommation, les redevances et la taxe spéciale visées aux articles 265, 266 ter et 266 quater ci-dessus sont perçues comme en matière de douane ; les infractions sont constatées et réprimées, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane et par les tribunaux compétents en cette matière.
\n
Les taxes ou redevances dont sont passibles les produits visés aux articles énumérés ci-dessus sont exigibles lors de la mise à la consommation de ces produits sur le marché intérieur.
\n
2. Le service des douanes est chargé, dans tous les cas, de l'assiette, de la liquidation et du recouvrement des taxes et redevances dont il s'agit.
\n
3. La taxe intérieure de consommation applicable aux produits pétroliers ou assimilés repris au tableau de l'article 265 ci-dessus, les redevances destinées au fonds de soutien aux hydrocarbures ou assimilés prévues à l'article 266 ter ci-dessus et la taxe spéciale de consommation mentionnée à l'article 266 quater ci-dessus sont perçues suivant les caractéristiques du produit au moment de la mise à la consommation.
" } }, "LEGIARTI000006615117": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-07-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615117", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615117.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X267AAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324243", "@num": "6", "#text": "Décret n°83-285 du 8 avril 1983 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006325660", "@num": "5", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006330137", "@num": "4", "#text": "Décret n°89-649 du 31 août 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700029", "@nortexte": "PRME8961505D", "@numtexte": "89-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-31" }, { "@id": "LEGIARTI000006325927", "@num": "6", "#text": "Décret n°90-132 du 12 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326264", "@num": "6", "#text": "Décret n°91-285 du 19 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326570", "@num": "6", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "JORFTEXT000000541388", "#text": "Loi 92-677 1992-07-17 art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318454", "@num": "100", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 100 () JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318530", "@num": "22", "#text": "Loi - art. 22 () JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318719", "@num": "48", "#text": "Loi - art. 48 () JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006925688", "@num": "5", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006934243", "@num": "1", "#text": "Arrêté du 9 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006618606", "@num": "1", "#text": "Arrêté du 6 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006329371", "@num": "5", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006281519", "@num": "18", "#text": "Loi n°94-102 du 5 février 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000364284", "@nortexte": "INDX9300155L", "@numtexte": "94-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-05" }, { "@id": "LEGIARTI000006329482", "@num": "4", "#text": "Décret n°94-753 du 31 août 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713541", "@nortexte": "ENVP9420070D", "@numtexte": "94-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-31" }, { "@id": "LEGIARTI000006329583", "@num": "6", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330399", "@num": "6", "#text": "Décret n°97-201 du 5 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000026289973", "@num": "10", "#text": "LOI n°2012-958 du 16 août 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000006309605", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615096", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615168", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615166", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615230", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615116", "@fin": "1993-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1966-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615117", "@fin": "2007-07-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615118", "@fin": "2008-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2007-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036085", "@fin": "2010-04-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664345", "@fin": "2011-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216083", "@fin": "2018-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365408", "@fin": "2019-03-06", "@num": "267", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038211074", "@fin": "2022-01-01", "@num": "267", "@etat": "ABROGE", "@debut": "2019-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les taxes intérieures de consommation, les redevances et la taxe spéciale visées aux articles 265, 266 ter, 266 quater et 266 quinquies ci-dessus sont perçues comme en matière de douane ; les infractions sont recherchées, constatées et réprimées, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane et par les tribunaux compétents en cette matière.
\n
Les taxes ou redevances dont sont passibles les produits visés aux articles énumérés ci-dessus sont exigibles lors de la mise à la consommation de ces produits sur le marché intérieur et dans les cas prévus au II de l'article 57 de la loi n° 92-677 du 17 juillet 1992 et à l'article 267 bis.
\n
2. Le service des douanes est chargé, dans tous les cas, de l'assiette, de la liquidation et du recouvrement des taxes et redevances dont il s'agit.
\n
3. La taxe intérieure de consommation applicable aux produits pétroliers ou assimilés repris au tableau B de l'article 265 ci-dessus, les redevances destinées au fonds de soutien aux hydrocarbures ou assimilés prévues à l'article 266 ter ci-dessus et la taxe spéciale de consommation mentionnée à l'article 266 quater ci-dessus sont perçues suivant les caractéristiques du produit au moment de la mise à la consommation.
" } }, "LEGIARTI000006615118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2007-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615118", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615118.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X267AAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324243", "@num": "6", "#text": "Décret n°83-285 du 8 avril 1983 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006325660", "@num": "5", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006330137", "@num": "4", "#text": "Décret n°89-649 du 31 août 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700029", "@nortexte": "PRME8961505D", "@numtexte": "89-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-31" }, { "@id": "LEGIARTI000006325927", "@num": "6", "#text": "Décret n°90-132 du 12 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326264", "@num": "6", "#text": "Décret n°91-285 du 19 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326570", "@num": "6", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "JORFTEXT000000541388", "#text": "Loi 92-677 1992-07-17 art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006925688", "@num": "5", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006934243", "@num": "1", "#text": "Arrêté du 9 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006618606", "@num": "1", "#text": "Arrêté du 6 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006309605", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615096", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615168", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615166", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615230", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 265, 266 ter, 266 quater, 266 quinquies, 266 quinquies B, 267 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006329371", "@num": "5", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006281519", "@num": "18", "#text": "Loi n°94-102 du 5 février 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000364284", "@nortexte": "INDX9300155L", "@numtexte": "94-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-05" }, { "@id": "LEGIARTI000006329482", "@num": "4", "#text": "Décret n°94-753 du 31 août 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713541", "@nortexte": "ENVP9420070D", "@numtexte": "94-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-31" }, { "@id": "LEGIARTI000006329583", "@num": "6", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330399", "@num": "6", "#text": "Décret n°97-201 du 5 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000026289973", "@num": "10", "#text": "LOI n°2012-958 du 16 août 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615116", "@fin": "1993-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1966-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615117", "@fin": "2007-07-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615118", "@fin": "2008-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2007-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036085", "@fin": "2010-04-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664345", "@fin": "2011-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216083", "@fin": "2018-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365408", "@fin": "2019-03-06", "@num": "267", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038211074", "@fin": "2022-01-01", "@num": "267", "@etat": "ABROGE", "@debut": "2019-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les taxes intérieures de consommation, les redevances et la taxe spéciale visées aux articles 265, 266 ter, 266 quater, 266 quinquies et 266 quinquies B ci-dessus sont perçues comme en matière de douane ; les infractions sont recherchées, constatées et réprimées, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane et par les tribunaux compétents en cette matière.
\n
Les taxes ou redevances dont sont passibles les produits visés aux articles énumérés ci-dessus, sous réserve des dispositions du 2 de l'article 266 quinquies B sont exigibles lors de la mise à la consommation de ces produits sur le marché intérieur et dans les cas prévus au II de l'article 57 de la loi n° 92-677 du 17 juillet 1992 et à l'article 267 bis.
\n
2. Le service des douanes est chargé, dans tous les cas, de l'assiette, de la liquidation et du recouvrement des taxes et redevances dont il s'agit.
\n
3. La taxe intérieure de consommation applicable aux produits pétroliers ou assimilés repris au tableau B de l'article 265 ci-dessus, les redevances destinées au fonds de soutien aux hydrocarbures ou assimilés prévues à l'article 266 ter ci-dessus et la taxe spéciale de consommation mentionnée à l'article 266 quater ci-dessus sont perçues suivant les caractéristiques du produit au moment de la mise à la consommation.
" } }, "LEGIARTI000018036085": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036085", "URL": "article/LEGI/ARTI/00/00/18/03/60/LEGIARTI000018036085.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324243", "@num": "6", "#text": "Décret n°83-285 du 8 avril 1983 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006325660", "@num": "5", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006330137", "@num": "4", "#text": "Décret n°89-649 du 31 août 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700029", "@nortexte": "PRME8961505D", "@numtexte": "89-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-31" }, { "@id": "LEGIARTI000006325927", "@num": "6", "#text": "Décret n°90-132 du 12 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326264", "@num": "6", "#text": "Décret n°91-285 du 19 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326570", "@num": "6", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000006318485", "@num": "57", "#text": "LOI n° 92-677 du 17 juillet 1992 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006925688", "@num": "5", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006934243", "@num": "1", "#text": "Arrêté du 9 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006618606", "@num": "1", "#text": "Arrêté du 6 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006329371", "@num": "5", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006281519", "@num": "18", "#text": "Loi n°94-102 du 5 février 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000364284", "@nortexte": "INDX9300155L", "@numtexte": "94-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-05" }, { "@id": "LEGIARTI000006329482", "@num": "4", "#text": "Décret n°94-753 du 31 août 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713541", "@nortexte": "ENVP9420070D", "@numtexte": "94-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-31" }, { "@id": "LEGIARTI000006329583", "@num": "6", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330399", "@num": "6", "#text": "Décret n°97-201 du 5 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000017885146", "@num": "62", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 62", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000026289973", "@num": "10", "#text": "LOI n°2012-958 du 16 août 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000006309605", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615096", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615168", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615166", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615230", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615116", "@fin": "1993-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1966-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615117", "@fin": "2007-07-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615118", "@fin": "2008-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2007-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036085", "@fin": "2010-04-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664345", "@fin": "2011-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216083", "@fin": "2018-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365408", "@fin": "2019-03-06", "@num": "267", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038211074", "@fin": "2022-01-01", "@num": "267", "@etat": "ABROGE", "@debut": "2019-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les taxes intérieures de consommation et la taxe spéciale de consommation respectivement mentionnées aux articles 265, 266 quater, 266 quinquies et 266 quinquies B sont déclarées, contrôlées et recouvrées selon les règles, garanties, privilèges et sanctions prévus par le présent code. Les infractions sont recherchées, constatées et réprimées, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane par les tribunaux compétents en cette matière.

Les taxes intérieures de consommation et la taxe spéciale de consommation mentionnées au précédent alinéa, sous réserve des dispositions du 2 des articles 266 quinquies et 266 quinquies B, sont exigibles lors de la mise à la consommation des produits sur le marché intérieur, lors de la constatation des manquants et dans les cas prévus au II de l'article 57 de la loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des Communautés européennes (CEE) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (CEE) n° 77-388 et de la directive (CEE) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise et à l'article 267 bis du présent code.

2. Le service des douanes est chargé, dans tous les cas, de l'assiette, de la liquidation et du recouvrement des taxes mentionnées au 1.

3. Les taxes intérieures de consommation mentionnées au 1 sont perçues suivant les caractéristiques du produit au moment de l'exigibilité.

" } }, "LEGIARTI000021664345": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664345", "URL": "article/LEGI/ARTI/00/00/21/66/43/LEGIARTI000021664345.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324243", "@num": "6", "#text": "Décret n°83-285 du 8 avril 1983 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006325660", "@num": "5", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006330137", "@num": "4", "#text": "Décret n°89-649 du 31 août 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700029", "@nortexte": "PRME8961505D", "@numtexte": "89-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-31" }, { "@id": "LEGIARTI000006325927", "@num": "6", "#text": "Décret n°90-132 du 12 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326264", "@num": "6", "#text": "Décret n°91-285 du 19 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326570", "@num": "6", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006925688", "@num": "5", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006934243", "@num": "1", "#text": "Arrêté du 9 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006618606", "@num": "1", "#text": "Arrêté du 6 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006329371", "@num": "5", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006281519", "@num": "18", "#text": "Loi n°94-102 du 5 février 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000364284", "@nortexte": "INDX9300155L", "@numtexte": "94-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-05" }, { "@id": "LEGIARTI000006329482", "@num": "4", "#text": "Décret n°94-753 du 31 août 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713541", "@nortexte": "ENVP9420070D", "@numtexte": "94-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-31" }, { "@id": "LEGIARTI000006329583", "@num": "6", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330399", "@num": "6", "#text": "Décret n°97-201 du 5 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000026289973", "@num": "10", "#text": "LOI n°2012-958 du 16 août 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000006309605", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615116", "@fin": "1993-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1966-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615117", "@fin": "2007-07-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615118", "@fin": "2008-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2007-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036085", "@fin": "2010-04-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664345", "@fin": "2011-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216083", "@fin": "2018-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365408", "@fin": "2019-03-06", "@num": "267", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038211074", "@fin": "2022-01-01", "@num": "267", "@etat": "ABROGE", "@debut": "2019-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2. Le service des douanes est chargé, dans tous les cas, de l'assiette, de la liquidation et du recouvrement des taxes mentionnées au 1.

3. Les taxes intérieures de consommation mentionnées au 1 sont perçues suivant les caractéristiques du produit au moment de l'exigibilité.

" } }, "LEGIARTI000023216083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023216083", "URL": "article/LEGI/ARTI/00/00/23/21/60/LEGIARTI000023216083.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324243", "@num": "6", "#text": "Décret n°83-285 du 8 avril 1983 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006325660", "@num": "5", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006330137", "@num": "4", "#text": "Décret n°89-649 du 31 août 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700029", "@nortexte": "PRME8961505D", "@numtexte": "89-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-31" }, { "@id": "LEGIARTI000006325927", "@num": "6", "#text": "Décret n°90-132 du 12 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326264", "@num": "6", "#text": "Décret n°91-285 du 19 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326570", "@num": "6", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006925688", "@num": "5", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006934243", "@num": "1", "#text": "Arrêté du 9 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006618606", "@num": "1", "#text": "Arrêté du 6 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006329371", "@num": "5", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006281519", "@num": "18", "#text": "Loi n°94-102 du 5 février 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000364284", "@nortexte": "INDX9300155L", "@numtexte": "94-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-05" }, { "@id": "LEGIARTI000006329482", "@num": "4", "#text": "Décret n°94-753 du 31 août 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713541", "@nortexte": "ENVP9420070D", "@numtexte": "94-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-31" }, { "@id": "LEGIARTI000006329583", "@num": "6", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330399", "@num": "6", "#text": "Décret n°97-201 du 5 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000023176458", "@num": "23", "#text": "LOI n°2010-1488\n du 7 décembre 2010 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023174854", "@nortexte": "EFIX1007918L", "@numtexte": "2010-1488", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000026289973", "@num": "10", "#text": "LOI n°2012-958 du 16 août 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000006309605", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021659902", "@num": "158 unvicies", "#text": "Code des douanes - art. 158 unvicies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615096", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615168", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615230", "@num": "267 bis", "#text": "Code des douanes - art. 267 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615116", "@fin": "1993-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1966-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615117", "@fin": "2007-07-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615118", "@fin": "2008-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2007-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036085", "@fin": "2010-04-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664345", "@fin": "2011-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216083", "@fin": "2018-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365408", "@fin": "2019-03-06", "@num": "267", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038211074", "@fin": "2022-01-01", "@num": "267", "@etat": "ABROGE", "@debut": "2019-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les taxes intérieures de consommation et la taxe spéciale de consommation respectivement mentionnées aux articles 265, 266 quater, 266 quinquies, 266 quinquies B et 266 quinquies C sont déclarées, contrôlées et recouvrées selon les règles, garanties, privilèges et sanctions prévus par le présent code. Les infractions sont recherchées, constatées et réprimées, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane par les tribunaux compétents en cette matière.

2. Le service des douanes est chargé, dans tous les cas, de l'assiette, de la liquidation et du recouvrement des taxes mentionnées au 1.

3. Les taxes intérieures de consommation mentionnées au 1 sont perçues suivant les caractéristiques du produit au moment de l'exigibilité.

" } }, "LEGIARTI000036365408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-06", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365408", "URL": "article/LEGI/ARTI/00/00/36/36/54/LEGIARTI000036365408.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324243", "@num": "6", "#text": "Décret n°83-285 du 8 avril 1983 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006325660", "@num": "5", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006330137", "@num": "4", "#text": "Décret n°89-649 du 31 août 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700029", "@nortexte": "PRME8961505D", "@numtexte": "89-649", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-31" }, { "@id": "LEGIARTI000006325927", "@num": "6", "#text": "Décret n°90-132 du 12 février 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000348756", "@nortexte": "INDH9000031D", "@numtexte": "90-132", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "LEGIARTI000006326264", "@num": "6", "#text": "Décret n°91-285 du 19 mars 1991 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326570", "@num": "6", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006925688", "@num": "5", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006934243", "@num": "1", "#text": "Arrêté du 9 septembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544458", "@nortexte": "BUDD9370011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-09" }, { "@id": "LEGIARTI000006618606", "@num": "1", "#text": "Arrêté du 6 décembre 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000844480", "@nortexte": "BUDD9370013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-06" }, { "@id": "LEGIARTI000006329371", "@num": "5", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "LEGIARTI000006281519", "@num": "18", "#text": "Loi n°94-102 du 5 février 1994 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000364284", "@nortexte": "INDX9300155L", "@numtexte": "94-102", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-05" }, { "@id": "LEGIARTI000006329482", "@num": "4", "#text": "Décret n°94-753 du 31 août 1994 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713541", "@nortexte": "ENVP9420070D", "@numtexte": "94-753", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-08-31" }, { "@id": "LEGIARTI000006329583", "@num": "6", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006330399", "@num": "6", "#text": "Décret n°97-201 du 5 mars 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000026289973", "@num": "10", "#text": "LOI n°2012-958 du 16 août 2012 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000036354072", "@num": "59", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000006309605", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615096", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615116", "@fin": "1993-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1966-12-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615117", "@fin": "2007-07-01", "@num": "267", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615118", "@fin": "2008-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2007-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036085", "@fin": "2010-04-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664345", "@fin": "2011-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023216083", "@fin": "2018-01-01", "@num": "267", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365408", "@fin": "2019-03-06", "@num": "267", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038211074", "@fin": "2022-01-01", "@num": "267", "@etat": "ABROGE", "@debut": "2019-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des articles 266 quinquies, 266 quinquies B et 266 quinquies C, le fait générateur et l'exigibilité des taxes intérieures de consommation et de la taxe spéciale de consommation mentionnées au premier alinéa du présent 1 interviennent dans les cas et conditions prévus aux articles 158 quinquies, 158 unvicies et 267 bis.

2. Le service des douanes est chargé, dans tous les cas, de l'assiette, de la liquidation et du recouvrement des taxes mentionnées au 1.

3. Les taxes intérieures de consommation mentionnées au 1 sont perçues suivant les caractéristiques du produit au moment de l'exigibilité.

" } }, "LEGIARTI000038211074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-03-06" } }, "META_COMMUN": { "ID": "LEGIARTI000038211074", "URL": "article/LEGI/ARTI/00/00/38/21/10/LEGIARTI000038211074.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006324243", "@num": "6", "#text": "Décret n°83-285 du 8 avril 1983 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502575", "@numtexte": "83-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-04-08" }, { "@id": "LEGIARTI000006325660", "@num": "5", "#text": "Décret n°88-1271 du 30 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683971", "@nortexte": "BUDB8840082D", "@numtexte": "88-1271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006330137", "@num": "4", "#text": "Décret n°89-649 du 31 août 1989 - 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1. Les taxes intérieures de consommation et la taxe spéciale de consommation respectivement mentionnées aux articles 265,266 quater, 266 quinquies, 266 quinquies B et 266 quinquies C sont déclarées, contrôlées et recouvrées selon les règles, garanties, privilèges et sanctions prévus par le présent code. Les infractions sont recherchées, constatées et réprimées, les poursuites sont effectuées et les instances sont instruites et jugées comme en matière de douane par les tribunaux compétents en cette matière.

Sous réserve des articles 266 quinquies, 266 quinquies B et 266 quinquies C, le fait générateur et l'exigibilité de la taxe intérieure de consommation sur les produits énergétiques et de la taxe spéciale de consommation mentionnées au premier alinéa du présent 1 interviennent dans les cas et conditions prévus aux articles 158 quinquies, 158 unvicies et 267 bis.

2. Le service des douanes est chargé, dans tous les cas, de l'assiette, de la liquidation et du recouvrement des taxes mentionnées au 1.

3. Les taxes intérieures de consommation mentionnées au 1 sont perçues suivant les caractéristiques du produit au moment de l'exigibilité.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615116", "cible": true, "cidtexte": "JORFTEXT000000535073", "id": "LEGIARTI000006326264", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615117", "cible": true, "cidtexte": "JORFTEXT000000535073", "id": "LEGIARTI000006326264", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615118", "cible": true, "cidtexte": "JORFTEXT000000535073", "id": "LEGIARTI000006326264", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021664345", "cible": true, "cidtexte": "JORFTEXT000000535073", "id": "LEGIARTI000006326264", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023216083", "cible": true, "cidtexte": "JORFTEXT000000535073", "id": "LEGIARTI000006326264", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018036085", "cible": true, "cidtexte": "JORFTEXT000000535073", "id": "LEGIARTI000006326264", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036365408", "cible": true, "cidtexte": "JORFTEXT000000535073", "id": "LEGIARTI000006326264", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038211074", "cible": true, "cidtexte": "JORFTEXT000000535073", "id": "LEGIARTI000006326264", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000170831": { "SM": { "CONTENU": "Organisation, mission, fonctionnement composition et compétence dudit comité.\nApplication de l’article 4 de l'ordonnance n° 59-2 du 2 janvier 1959.\nTexte totalement abrogé (décret n° 2015-604 du 3 juin 2015)." }, "ABRO": { "CONTENU": "Texte partiellement abrogé: art. 9 (f à compter du 01-01-2004, g)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n°59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000535073", "#text": "DECRET91-285", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGITEXT000006077396", "#text": "Décret n°91-285 du 19 mars 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000535073", "@nortexte": "INDH9100111D", "@numtexte": "91-285", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-19" }, { "@id": "LEGIARTI000006326259", "@num": "1", "#text": "Décret n°91-285 du 19 mars 1991 - 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art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000006326569", "@num": "5", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000006326570", "@num": "6", "#text": "Décret n°92-98 du 29 janvier 1992 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000161938", "@nortexte": "INDH9200047D", "@numtexte": "92-98", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-29" }, { "@id": "LEGIARTI000006925685", "@num": "2", "#text": "Décret n°93-80 du 19 janvier 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178027", "@nortexte": "INDX9300027D", "@numtexte": "93-80", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-19" }, { "@id": "LEGIARTI000006329368", "@num": "2", "#text": "Décret n°94-27 du 11 janvier 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362791", "@nortexte": "INDH9301020D", "@numtexte": "94-27", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-11" }, { "@id": "JORFTEXT000000714836", "#text": "DECRET94-1214", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "LEGIARTI000006329578", "@num": "2", "#text": "Décret n°94-1214 du 30 décembre 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000714836", "@nortexte": "INDH9401459D", "@numtexte": "94-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-30" }, { "@id": "JORFTEXT000000381519", "#text": "DECRET97-201", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "LEGIARTI000006330395", "@num": "2", "#text": "Décret n°97-201 du 5 mars 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000381519", "@nortexte": "INDH9700074D", "@numtexte": "97-201", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-05" }, { "@id": "JORFTEXT000000565990", "#text": "DECRET97-557", "@sens": "cible", "@cidtexte": "JORFTEXT000000565990", "@nortexte": "INDH9700307D", "@numtexte": "97-557", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGITEXT000005623627", "#text": "Décret n°97-557 du 28 mai 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000565990", "@nortexte": "INDH9700307D", "@numtexte": "97-557", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006330479", "@num": "1", "#text": "Décret n°97-557 du 28 mai 1997 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000565990", "@nortexte": "INDH9700307D", "@numtexte": "97-557", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000374640", "#text": "DECRET98-132", "@sens": "cible", "@cidtexte": "JORFTEXT000000374640", "@nortexte": "ECOI9800074D", "@numtexte": "98-132", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1998-03-02" }, { "@id": "JORFTEXT000000763218", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000763218", "@nortexte": "ECOB9940050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-12-24" }, { "@id": "JORFTEXT000000203146", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000203146", "@nortexte": "ECOB0040002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-01-25" }, { "@id": "JORFTEXT000000403993", "#text": "Décret2001-1048", "@sens": "cible", "@cidtexte": "JORFTEXT000000403993", "@nortexte": "ECOP0100293D", "@numtexte": "2001-1048", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-12" }, { "@id": "JORFTEXT000000608127", "#text": "Décret2003-884", "@sens": "cible", "@cidtexte": "JORFTEXT000000608127", "@nortexte": "ECOA0320027D", "@numtexte": "2003-884", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-09-10" } ] }, "TITRE": "Décret n° 91-284 du 19 mars 1991", "MCS_TXT": { "MC": [ "INDUSTRIE", "COMBUSTIBLE", "COMBUSTIBLE LIQUIDE", "PRODUIT PETROLIER", "CARBURANT", "DISTRIBUTION", "COMITE PROFESSIONNEL DE LA DISTRIBUTION DU CARBURANT", "CPDC", "CREATION", "ORGANISATION", "COMPOSITION", "COMPETENCE" ] }, "MINISTERE": "MINISTERE DE L'INDUSTRIE ET DE L'AMENAGEMENT DU TERRITOIRE", "TITREFULL": "Décret n° 91-284 du 19 mars 1991 portant création d'un comité professionnel de la distribution de carburants" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000170831", "NOR": "INDH9100224D", "NUM": "91-284", "DATE_PUBLI": "1991-03-20", "DATE_TEXTE": "1991-03-19", "ORIGINE_PUBLI": "JORF n°68 du 20 mars 1991", "PAGE_DEB_PUBLI": 3874, "PAGE_FIN_PUBLI": 3874 } }, "META_COMMUN": { "ID": "JORFTEXT000000170831", "URL": "texte/version/JORF/TEXT/00/00/00/17/08/JORFTEXT000000170831.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX991284" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget, et du ministre de l'industrie et de l'aménagement du territoire,
Vu l'ordonnance no 59-2 du 2 janvier 1959 portant loi organique relative aux lois de finances, et notamment son article 4, ensemble le décret no 80-854 du 30 octobre 1980 relatif aux taxes parafiscales;
Vu la loi no 78-654 du 22 juin 1978 concernant les comités professionnels de développement économique;
Vu le décret no 55-763 du 26 mai 1955 portant codification et aménagement des textes relatifs au contrôle économique et financier de l'Etat;
Vu les avis de la Chambre syndicale nationale du commerce et de la réparation automobile, de la Fédération nationale du commerce et de l'artisanat automobile, du Syndicat national des détaillants en carburants et de l'Union française des industries pétrolières;
Le Conseil d'Etat (section des travaux publics) entendu,
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 19 mars 1991.
\n

MICHEL ROCARD

Par le Premier ministre:

Le ministre de l'industrie et de l'aménagement du territoire,
ROGER FAUROUX

Le ministre d'Etat, ministre de l'économie,

des finances et du budget,

PIERRE BEREGOVOY

Le ministre délégué au budget,
MICHEL CHARASSE

Le ministre délégué au commerce et à l'artisanat,

FRANCOIS DOUBIN

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000170831", "cible": true, "cidtexte": "JORFTEXT000000535073", "id": "LEGIARTI000006326264", "typelien": "TXT_SOURCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006326264", "liens_entrants": true }

Article 6 AUTONOME PERIME, en vigueur du 20/03/1991 au 31/12/1991 (Décret no 91-285 du 19 mars 1991 instituant une taxe parafiscale sur certains produits pétroliers au profit du comité professionnel de la distribution de carburants)