{ "article": { "LEGIARTI000006330399": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1997-03-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006330399", "URL": "article/LEGI/ARTI/00/00/06/33/03/LEGIARTI000006330399.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHNSXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615116", "@num": "267", "#text": "Code des douanes - art. 267 (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" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000381519", "@nor": "INDH9700074D", "@num": "97-201", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 97-201 du 5 mars 1997 instituant une taxe parafiscale sur certaines huiles minérales au profit du comité professionnel de la distribution de carburants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000381519", "@c_titre_court": "Décret n°97-201 du 5 mars 1997" }, { "@fin": "1999-12-31", "#text": "Décret n°97-201 du 5 mars 1997 instituant une taxe parafiscale sur certaines huiles minérales au profit du comité professionnel de la distribution de carburants", "@debut": "1997-03-07", "@id_txt": "LEGITEXT000005622969", "@c_titre_court": "Décret n°97-201 du 5 mars 1997" } ], "@ministere": "MINISTERE DE L'INDUSTRIE, DE LA POSTE ET DES TELECOMMUNICATIONS", "@date_publi": "1997-03-07", "@date_signature": "1997-03-05" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006330399", "@fin": "1999-12-31", "@num": "6", "@etat": "PERIME", "@debut": "1997-03-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe est exigible, assise, liquidée et recouvrée dans les conditions prévues aux articles n°s 267 et 267 bis 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.
" } }, "LEGIARTI000006615230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615230", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615230.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X267BAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@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": "LEGIARTI000006318455", "@num": "101", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 101 () JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@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": "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": "LEGIARTI000018036030", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@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": "LEGIARTI000023216083", "@num": "267", "#text": "Code des douanes - art. 267 (VD)", "@sens": "cible", "@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": "LEGIARTI000006615230", "@fin": "2008-01-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036074", "@fin": "2010-04-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664343", "@fin": "2018-01-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036365402", "@fin": "2022-01-01", "@num": "267 bis", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux dispositions du a du I de l'article 57 de la loi n° 92-677 du 17 juillet 1992, les combustibles visés au tableau B de l'article 265 du présent code sont soumis à la taxe intérieure sur les produits pétroliers, s'ils ne l'ont pas déjà supportée, lorsqu'ils sont transportés par un particulier ou pour son compte.
\n
Il en est de même des carburants visés au tableau B de l'article 265 du présent code lorsqu'ils sont transportés par un particulier ou pour son compte autrement que dans le réservoir d'un véhicule ou dans un bidon de réserve.
\n
L'impôt est exigible dès la réalisation du transport.
" } }, "LEGIARTI000018036074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036074", "URL": "article/LEGI/ARTI/00/00/18/03/60/LEGIARTI000018036074.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "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": "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": "LEGIARTI000018036030", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (V)", "@sens": "cible", "@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": "LEGIARTI000023216083", "@num": "267", "#text": "Code des douanes - art. 267 (VD)", "@sens": "cible", "@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": "LEGIARTI000006615230", "@fin": "2008-01-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036074", "@fin": "2010-04-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664343", "@fin": "2018-01-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036365402", "@fin": "2022-01-01", "@num": "267 bis", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions du a du I de l'article 57 de la loi n° 92-677 du 17 juillet 1992, les combustibles visés au tableau B de l'article 265 du présent code sont soumis à la taxe intérieure de consommation, s'ils ne l'ont pas déjà supportée, lorsqu'ils sont transportés par un particulier ou pour son compte.

Il en est de même des carburants visés au tableau B de l'article 265 du présent code lorsqu'ils sont transportés par un particulier ou pour son compte autrement que dans le réservoir d'un véhicule ou dans un bidon de réserve.

La taxe est exigible dès la réalisation du transport.

Les carburants déjà soumis à taxation dans un autre État membre de la Communauté européenne et contenus dans les réservoirs normaux des véhicules ainsi que ceux contenus dans les réservoirs des conteneurs à usages spéciaux et qui assurent le fonctionnement des systèmes dont sont équipés ces conteneurs pendant le transport ne sont pas soumis à la taxe intérieure de consommation prévue à l'article 265.

" } }, "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.

" } }, "LEGIARTI000021664343": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664343", "URL": "article/LEGI/ARTI/00/00/21/66/43/LEGIARTI000021664343.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000018036030", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021659870", "@num": "158 quinquies", "#text": "Code des douanes - art. 158 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023216083", "@num": "267", "#text": "Code des douanes - art. 267 (VD)", "@sens": "cible", "@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": "LEGIARTI000006615230", "@fin": "2008-01-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036074", "@fin": "2010-04-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664343", "@fin": "2018-01-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036365402", "@fin": "2022-01-01", "@num": "267 bis", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions du a du I de l'article 158 quinquies, les combustibles visés au tableau B de l'article 265 du présent code sont soumis à la taxe intérieure de consommation, s'ils ne l'ont pas déjà supportée, lorsqu'ils sont transportés par un particulier ou pour son compte.

La taxe est exigible dès la réalisation du transport.

" } }, "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.

" } }, "LEGIARTI000036365402": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365402", "URL": "article/LEGI/ARTI/00/00/36/36/54/LEGIARTI000036365402.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "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": "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": "LEGIARTI000044595094", "@num": "7", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603975", "@num": "L311-19", "#text": "Code des impositions sur les biens et services - art. L311-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603649", "@num": "L312-90", "#text": "Code des impositions sur les biens et services - art. L312-90 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664347", "@num": "100 ter", "#text": "Code des douanes - art. 100 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021659870", "@num": "158 quinquies", "#text": "Code des douanes - art. 158 quinquies", "@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": "LEGIARTI000023216083", "@num": "267", "#text": "Code des douanes - art. 267 (VD)", "@sens": "cible", "@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": "LEGIARTI000006615230", "@fin": "2008-01-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036074", "@fin": "2010-04-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664343", "@fin": "2018-01-01", "@num": "267 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036365402", "@fin": "2022-01-01", "@num": "267 bis", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions du I de l'article 158 quinquies, les combustibles visés au tableau B de l'article 265 du présent code sont soumis à la taxe intérieure de consommation, s'ils ne l'ont pas déjà supportée, lorsqu'ils sont transportés par un particulier ou pour son compte.

La taxe est exigible dès la réalisation du transport.

" } }, "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 - 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": "LEGIARTI000038196833", "@num": "1", "#text": "Arrêté du 19 février 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038196345", "@nortexte": "CPAD1820016A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-19" }, { "@id": "LEGIARTI000044595094", "@num": "7", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044604015", "@num": "L311-5", "#text": "Code des impositions sur les biens et services - art. L311-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603861", "@num": "L312-12", "#text": "Code des impositions sur les biens et services - art. L312-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603657", "@num": "L312-88", "#text": "Code des impositions sur les biens et services - art. L312-88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "

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.

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Article 6 AUTONOME PERIME, en vigueur du 07/03/1997 au 31/12/1999 (Décret no 97-201 du 5 mars 1997 instituant une taxe parafiscale sur certaines huiles minérales au profit du comité professionnel de la distribution de carburants)