{ "article": { "LEGIARTI000006386460": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "56", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006386460", "URL": "article/LEGI/ARTI/00/00/06/38/64/LEGIARTI000006386460.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MTEBXXXXXXX056AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006304942", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310126", "@num": "575 B", "#text": "Code général des impôts, CGI. - art. 575 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615121", "@num": "268", "#text": "Code des douanes - art. 268 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006116561", "@fin": "2999-01-01", "#text": "Chapitre III : Des finances locales.", "@debut": "2000-12-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006087794", "@fin": "2999-01-01", "#text": "Titre VI : De l'approfondissement de la décentralisation", "@debut": "2000-12-14" } ] }, "@cid": "JORFTEXT000000387814", "@nor": "INTX0000028L", "@num": "2000-1207", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2000-1207 du 13 décembre 2000 d'orientation pour l'outre-mer (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000387814", "@c_titre_court": "Loi n° 2000-1207 du 13 décembre 2000" }, { "@fin": "2999-01-01", "#text": "Loi n° 2000-1207 du 13 décembre 2000 d'orientation pour l'outre-mer", "@debut": "2000-12-14", "@id_txt": "LEGITEXT000005630251", "@c_titre_court": "Loi n° 2000-1207 du 13 décembre 2000" } ], "@date_publi": "2000-12-14", "@date_signature": "2000-12-13", "@num_parution_jo": "0289" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006386460", "@fin": "2999-01-01", "@num": "56", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code des douanes

\nArt. 268 \n

II.-A modifié les dispositions suivantes :

-Code général des impôts

\nArt. 572 \n

III.-A modifié les dispositions suivantes :

-Code général des impôts

\nArt. 575 B\n

" } }, "LEGIARTI000006304942": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-12-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006304942", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304942.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006386460", "@num": "56", "#text": "Loi n°2000-1207 du 13 décembre 2000 - art. 56", "@sens": "cible", "@cidtexte": "JORFTEXT000000387814", "@nortexte": "INTX0000028L", "@numtexte": "2000-1207", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000025100171", "@num": "2", "#text": "Décret n°2011-2081\n du 30 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060753", "@nortexte": "BCRD1134066D", "@numtexte": "2011-2081", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000034163763", "@num": "2", "#text": "Arrêté du 8 mars 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160147", "@nortexte": "AFSS1706532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000045534255", "@num": "1", "#text": "Décret n°2017-1109 du 26 juin 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035022503", "@nortexte": "CPAD1713311D", "@numtexte": "2017-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-26" }, { "@id": "LEGIARTI000044291687", "@num": "2", "#text": "Décret n°2017-1239 du 4 août 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035375108", "@nortexte": "CPAD1711524D", "@numtexte": "2017-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-04" }, { "@id": "LEGIARTI000035648012", "@num": "3", "#text": "Arrêté du 22 septembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035645903", "@nortexte": "CPAD1726081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-22" }, { "@id": "LEGIARTI000035986914", "@num": "4", "#text": "Arrêté du 6 novembre 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246839", "@num": "4", "#text": "Arrêté du 2 février 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775666", "@num": "4", "#text": "Arrêté du 30 mars 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000044136924", "@num": "1", "#text": "Décret n°2018-561 du 29 juin 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037132392", "@nortexte": "CPAD1807793D", "@numtexte": "2018-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000038196789", "@num": "5", "#text": "Arrêté du 30 janvier 2019 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000046988313", "@num": "4", "#text": "Arrêté du 11 octobre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000046544076", "@num": "5", "#text": "Arrêté du 31 janvier 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000041984004", "@num": "1", "#text": "Décret n°2020-707 du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041983085", "@nortexte": "CPAD1936652D", "@numtexte": "2020-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000044603395", "@num": "L314-22", "#text": "Code des impositions sur les biens et services - art. L314-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047746761", "@num": "9", "#text": "Arrêté du 27 juin 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745698", "@nortexte": "ECOD2309452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048228479", "@num": "1", "#text": "Décret n°2023-957 du 19 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226778", "@nortexte": "ECOD2320553D", "@numtexte": "2023-957", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048228502", "@num": "2", "#text": "Décret n°2023-958 du 19 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226799", "@nortexte": "ECOD2320617D", "@numtexte": "2023-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048881513", "@num": "10", "#text": "Décret n°2024-6 du 4 janvier 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048851475", "@nortexte": "ECOD2320990D", "@numtexte": "2024-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-04" }, { "@id": "LEGITEXT000049293137", "#text": "Arrêté du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049291212", "@nortexte": "ECOD2320991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000023377928", "@num": "L3511-3", "#text": "Code de la santé publique - art. L3511-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985919", "@num": "284", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615231", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 268 bis, 575 A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179959", "@fin": "2002-01-01", "#text": "I : Régime économique.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162625", "@fin": "2002-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147063", "@fin": "2002-01-01", "#text": "Chapitre IV : Tabacs, allumettes, briquets", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048391069", "@fin": "1979-07-01", "@num": "572", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304939", "@fin": "1994-09-02", "@num": "572", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304940", "@fin": "1998-04-22", "@num": "572", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304941", "@fin": "2000-12-14", "@num": "572", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304942", "@fin": "2000-12-31", "@num": "572", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304943", "@fin": "2002-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304944", "@fin": "2003-01-06", "@num": "572", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304945", "@fin": "2004-08-11", "@num": "572", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304946", "@fin": "2011-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374047", "@fin": "2016-01-28", "@num": "572", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927801", "@fin": "2016-05-21", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032550795", "@fin": "2017-05-10", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034769706", "@fin": "2017-12-30", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-05-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364797", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036501200", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638435", "@fin": "2025-07-01", "@num": "572", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472814", "@fin": "2025-07-01", "@num": "572", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué dans des conditions définies par décret en Conseil d'Etat.
\n
Pour la catégorie des cigarettes brunes définies au dernier alinéa de l'article 575 A et pour la catégorie des autres cigarettes, le prix aux 1 000 unités des produits d'une catégorie vendus sous une même marque, quels que soient les autres éléments enregistrés avec la marque, ne peut être inférieur, indépendamment du mode ou de l'unité de conditionnement utilisés, à celui appliqué au produit le plus vendu de cette marque.
\n
Le prix de l'unité de conditionnement est arrondi à la dizaine de centimes supérieure.
\n
Toutefois, dans les départements de Corse, le prix de détail est déterminé conformément aux dispositions de l'article 268 bis du code des douanes.
\n
En cas de changement de prix de vente, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.
" } }, "LEGIARTI000006310126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-06", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310126", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310126.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006386460", "@num": "56", "#text": "Loi n°2000-1207 du 13 décembre 2000 - art. 56", "@sens": "cible", "@cidtexte": "JORFTEXT000000387814", "@nortexte": "INTX0000028L", "@numtexte": "2000-1207", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310123", "@fin": "1987-03-01", "@num": "575 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310124", "@fin": "1993-01-01", "@num": "575 B", "@etat": "MODIFIE", "@debut": "1987-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310125", "@fin": "2000-12-14", "@num": "575 B", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310126", "@fin": "2003-01-06", "@num": "575 B", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310127", "@fin": "2018-01-01", "@num": "575 B", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033469118", "@fin": "2020-01-01", "@num": "575 B", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les tabacs manufacturés importés soumis à des droits de douane, il est fait abstraction de ceux-ci pour le calcul du droit de consommation.
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Ces dispositions s'appliquent également aux tabacs manufacturés importés dans les départements d'outre-mer.
" } }, "LEGIARTI000006615121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "268", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2000-12-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006615121", "URL": "article/LEGI/ARTI/00/00/06/61/51/LEGIARTI000006615121.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X268AAAAXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 572, 575 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006386460", "@num": "56", "#text": "Loi n°2000-1207 du 13 décembre 2000 - art. 56", "@sens": "cible", "@cidtexte": "JORFTEXT000000387814", "@nortexte": "INTX0000028L", "@numtexte": "2000-1207", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000028428554", "@num": "48", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006304941", "@num": "572", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 572 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615235", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (M)", "@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": "LEGIARTI000006615119", "@fin": "1994-08-10", "@num": "268", "@etat": "MODIFIE", "@debut": "1978-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615120", "@fin": "2000-12-14", "@num": "268", "@etat": "MODIFIE", "@debut": "1994-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615121", "@fin": "2003-12-31", "@num": "268", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615122", "@fin": "2006-12-27", "@num": "268", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615123", "@fin": "2007-12-28", "@num": "268", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924252", "@fin": "2008-12-29", "@num": "268", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020039065", "@fin": "2011-01-01", "@num": "268", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374029", "@fin": "2011-12-30", "@num": "268", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076067", "@fin": "2013-09-21", "@num": "268", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978384", "@fin": "2014-12-30", "@num": "268", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062700", "@fin": "2020-01-01", "@num": "268", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469653", "@fin": "2022-01-01", "@num": "268", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les cigarettes, les cigares, cigarillos, les tabacs à mâcher, les tabacs à priser, les tabacs fine coupe destinés à rouler les cigarettes et les autres tabacs à fumer, destinés à être consommés dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion, sont passibles d'un droit de consommation.
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Les taux et l'assiette du droit de consommation sont fixés par délibération des conseils généraux des départements. Ces délibérations prennent effet au plus tôt au 1er janvier 2001.
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Pour les produits mentionnés au premier alinéa ayant fait l'objet d'une homologation en France continentale en application de l'article 572 du code général des impôts, le montant du droit est déterminé par application du taux fixé par le conseil général à un pourcentage fixé par ce même conseil, supérieur à 66 % et au plus égal à 100 % du prix de vente au détail en France continentale.
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Pour les produits mentionnés au premier alinéa n'ayant pas fait l'objet d'une homologation en France continentale, le montant du droit est déterminé par application du taux fixé par le conseil général à un pourcentage fixé par ce même conseil, supérieur à 66 % et au plus égal à 100 % du prix de vente au détail en France continentale correspondant à la moyenne pondérée des prix homologués.
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Les taux des droits de consommation fixés par chaque conseil général ne peuvent être supérieurs aux taux prévus à l'article 575 A du code général des impôts qui frappent les produits de même catégorie en France continentale.
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2. Le droit de consommation est exigible soit à l'importation, soit à l'issue de la fabrication par les usines locales.
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3. Le droit de consommation est recouvré comme en matière de droit de douane. Les infractions sont constatées et réprimées et les instances instruites et jugées conformément aux dispositions du code des douanes.
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4. Le produit du droit de consommation perçu à la Guyane et à la Réunion sur les cigarettes, cigares et cigarillos, tabac à fumer, tabac à mâcher et tabac à priser, est affecté au budget de ces départements. Il en est de même à la Guadeloupe et à la Martinique à compter du 1er janvier 2001.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615121", "cible": true, "cidtexte": "JORFTEXT000000387814", "id": "LEGIARTI000006386460", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006304942", "cible": true, "cidtexte": "JORFTEXT000000387814", "id": "LEGIARTI000006386460", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006310126", "cible": true, "cidtexte": "JORFTEXT000000387814", "id": "LEGIARTI000006386460", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006386460", "liens_entrants": true }

Article 56 ENTIEREMENT_MODIF (LOI n° 2000-1207 du 13 décembre 2000 d'orientation pour l'outre-mer (1))