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Les départements de la Corse-du-Sud et de la Haute-Corse bénéficient du quart du produit du droit de consommation sur les tabacs prévu à l'article 575 E bis du code général des impots.
\n
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}, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873026", "@fin": "2023-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les tabacs expédiés en Corse et ceux qui y sont fabriqués, le droit de consommation est perçu au taux en vigueur dans les départements de la Corse. Il est liquidé et perçu selon les règles et garanties applicables en matière douanière. Il reçoit l'affectation prévue pour les droits de consommation sur les tabacs par l'article 20 de la loi de finances pour 1968 (n° 67-1114 du 21 décembre 1967), modifié par l'article 23 de la loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse.
\n
Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.
" } }, "LEGIARTI000006304963": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-06", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304963", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304963.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AFXXXXXBB" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 56 AQ de l'annexe IV.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320878", "#text": "Loi 67-1114 1967-12-21 art. 20 Finances pour 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000880223", "#text": "Loi 82-659 1982-07-30 art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "LEGIARTI000023587742", "@num": "2", "#text": "Arrêté du 31 janvier 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000025100171", "@num": "2", "#text": "Décret n°2011-2081\n du 30 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060753", "@nortexte": "BCRD1134066D", "@numtexte": "2011-2081", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGITEXT000026796621", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026796262", "@nortexte": "BUDD1242551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000028390031", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388184", "@nortexte": "BUDD1331509A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000028536598", "@num": "2", "#text": "Arrêté du 23 janvier 2014 - 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"@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les tabacs expédiés en Corse et ceux qui y sont fabriqués, le droit de consommation est perçu au taux en vigueur dans les départements de la Corse. Il reçoit l'affectation prévue pour les droits de consommation sur les tabacs par l'article 20 de la loi de finances pour 1968 (n° 67-1114 du 21 décembre 1967), modifié par l'article 23 de la loi n° 82-659 du 30 juillet 1982 portant statut particulier de la région de Corse.
\n
Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration (1).
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L3332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "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" } ] }, 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I. - Les tabacs manufacturés vendus dans les départements de Corse et les tabacs qui y sont importés sont soumis à un droit de consommation.
\n
Pour les cigarettes, ce droit de consommation, par dérogation au taux normal mentionné à l'article 575 A, est déterminé conformément au dispositions des deuxième, quatrième et cinquième alinéas de l'article 575.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation et la taxe sur la valeur ajoutée.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail dans les départements de Corse.
\n
Pour les différents groupes de produits mentionnés aux alinéas précédents, le taux normal du droit de consommation applicable dans les départements de Corse est fixé conformément au tableau ci-après :
\n
\n GROUPE DE PRODUITS
\n Cigarettes
\n TAUX NORMAL (en %)
\n 34,5
\n
\n GROUPE DE PRODUITS
\n Cigares
\n TAUX NORMAL (en %)
\n 10
\n
\n GROUPE DE PRODUITS
\n Tabacs fine coupe destinés à rouler les cigarettes
\n TAUX NORMAL (en %)
\n 27
\n
\n GROUPE DE PRODUITS
\n Autres tabacs à fumer
\n TAUX NORMAL (en %)
\n 22
\n
\n GROUPE DE PRODUITS
\n Tabacs à priser
\n TAUX NORMAL (en %)
\n 15
\n
\n GROUPE DE PRODUITS
\n Tabacs à mâcher
\n TAUX NORMAL (en %)
\n 13
\n
\n
II. - Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 68 % des prix de vente continentaux des mêmes produits.
\n
Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué dans les départements de Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.
\n
Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.
\n
III. - Outre les cas prévus aux 1°, 2° et 4° du 1 du I de l'article 302 D et au II du même article en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.
\n
IV. - Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.
\n
V. - Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :
\n
- d'un quart au budget des départements de la Corse ;
\n
- de trois quarts au budget de la collectivité territoriale de Corse.
\n
VI. - Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.
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I. - Les tabacs manufacturés vendus dans les départements de Corse et les tabacs qui y sont importés sont soumis à un droit de consommation.
\n
Pour les cigarettes, ce droit de consommation, par dérogation au taux normal mentionné à l'article 575 A, est déterminé conformément au dispositions des deuxième, quatrième et cinquième alinéas de l'article 575.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation et la taxe sur la valeur ajoutée.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail dans les départements de Corse.
\n
Pour les différents groupes de produits mentionnés aux alinéas précédents, le taux normal du droit de consommation applicable dans les départements de Corse est fixé conformément au tableau ci-après :
\n
GROUPE DE PRODUITS : Cigarettes
\n
TAUX NORMAL (en %) : 34,5
\n
GROUPE DE PRODUITS : Cigares
\n
TAUX NORMAL (en %) : 10
\n
GROUPE DE PRODUITS : Tabacs fine coupe destinés à rouler les cigarettes
\n
TAUX NORMAL (en %) : 27
\n
GROUPE DE PRODUITS : Autres tabacs à fumer
\n
TAUX NORMAL (en %) : 22
\n
GROUPE DE PRODUITS : Tabacs à priser
\n
TAUX NORMAL (en %) : 15
\n
GROUPE DE PRODUITS : Tabacs à mâcher
\n
TAUX NORMAL (en %) : 13.
\n
II. - Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 68 % des prix de vente continentaux des mêmes produits.
\n
Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué dans les départements de Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.
\n
Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.
\n
III. - Outre les cas prévus aux 1°, 2° et 4° du 1 du I de l'article 302 D et au II du même article en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.
\n
IV. - Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.
\n
V. - Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :
\n
a. d'un quart au budget des départements de la Corse ;
\n
b. de trois quarts au budget de la collectivité territoriale de Corse.
\n
VI. - Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.
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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226108", "@num": "2", "#text": "Arrêté du 20 juillet 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411583", "@num": "2", "#text": "Arrêté du 28 septembre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517446", "@num": "2", "#text": "Arrêté du 29 octobre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649916", "@num": "2", "#text": "Arrêté du 8 décembre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545355", "@num": "2", "#text": "Arrêté du 4 janvier 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110655", "@num": "2", "#text": "Arrêté du 1er février 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361305", "@num": "2", "#text": "Arrêté du 26 mars 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@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": "LEGIARTI000046546350", "@num": "2", "#text": "Arrêté du 5 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546568", "@num": "2", "#text": "Arrêté du 21 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546653", "@num": "2", "#text": "Arrêté du 5 avril 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546767", "@num": "2", "#text": "Arrêté du 7 juin 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546940", "@num": "2", "#text": "Arrêté du 9 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547122", "@num": "2", "#text": "Arrêté du 28 septembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547323", "@num": "2", "#text": "Arrêté du 26 octobre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000046728039", "@num": "2", "#text": "Arrêté du 5 décembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111713", "@num": "2", "#text": "Arrêté du 3 février 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306818", "@num": "2", "#text": "Arrêté du 3 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429163", "@num": "2", "#text": "Arrêté du 30 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671357", "@num": "2", "#text": "Arrêté du 5 juin 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959731", "@num": "2", "#text": "Arrêté du 31 juillet 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194530", "@num": "2", "#text": "Arrêté du 2 octobre 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "#text": "CGI 575 A, 575, 302 D, 575 C, 575 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046965330", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "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": "LEGIARTI000006304962", "@fin": "1994-09-02", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304963", "@fin": "2003-01-06", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006304964", "@fin": "2003-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304965", "@fin": "2004-01-05", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304966", "@fin": "2004-03-27", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304967", "@fin": "2006-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304968", "@fin": "2008-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2006-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029978", "@fin": "2010-04-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664306", "@fin": "2011-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374034", "@fin": "2013-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949749", "@fin": "2013-07-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950588", "@fin": "2014-12-30", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062692", "@fin": "2018-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469112", "@fin": "2018-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392601", "@fin": "2019-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038100311", "@fin": "2020-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518383", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518467", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518515", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518638", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472773", "@fin": "2022-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535240", "@fin": "2021-12-30", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873026", "@fin": "2023-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les tabacs manufacturés vendus dans les départements de Corse et les tabacs qui y sont importés sont soumis à un droit de consommation.
\n
Pour les cigarettes, ce droit de consommation, par dérogation au taux normal mentionné à l'article 575 A, et dans la limite d'un contingent de 1 200 tonnes par an, est déterminé conformément au dispositions des deuxième, quatrième et cinquième alinéas de l'article 575.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation et la taxe sur la valeur ajoutée.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail dans les départements de Corse.
\n
Pour les différents groupes de produits mentionnés aux alinéas précédents, le taux normal du droit de consommation applicable dans les départements de Corse est fixé conformément au tableau ci-après :
\n
GROUPE DE PRODUITS : Cigarettes
\n
TAUX NORMAL (en %) : 35
\n
GROUPE DE PRODUITS : Cigares
\n
TAUX NORMAL (en %) : 10
\n
GROUPE DE PRODUITS : Tabacs fine coupe destinés à rouler les cigarettes
\n
TAUX NORMAL (en %) : 27
\n
GROUPE DE PRODUITS : Autres tabacs à fumer
\n
TAUX NORMAL (en %) : 22
\n
GROUPE DE PRODUITS : Tabacs à priser
\n
TAUX NORMAL (en %) : 15
\n
GROUPE DE PRODUITS : Tabacs à mâcher
\n
TAUX NORMAL (en %) : 13.
\n
II. - Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 68 % des prix de vente continentaux des mêmes produits.
\n
Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué dans les départements de Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.
\n
Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.
\n
III. - Outre les cas prévus aux 1°, 2° et 4° du 1 du I de l'article 302 D et au II du même article en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.
\n
IV. - Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.
\n
V. - Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :
\n
a. d'un quart au budget des départements de la Corse ;
\n
b. de trois quarts au budget de la collectivité territoriale de Corse.
\n
VI. - Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.
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I. - Les tabacs manufacturés vendus dans les départements de Corse et les tabacs qui y sont importés sont soumis à un droit de consommation.
\n
Pour les cigarettes, ce droit de consommation, par dérogation au taux normal mentionné à l'article 575 A, et dans la limite d'un contingent de 1 200 tonnes par an, est déterminé conformément au dispositions des deuxième, quatrième et cinquième alinéas de l'article 575.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation et la taxe sur la valeur ajoutée.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail dans les départements de Corse.
\n
Pour les différents groupes de produits mentionnés aux alinéas précédents, le taux normal du droit de consommation applicable dans les départements de Corse est fixé conformément au tableau ci-après :
\n
GROUPE DE PRODUITS : Cigarettes
\n
TAUX NORMAL (en %) : 35
\n
GROUPE DE PRODUITS : Cigares
\n
TAUX NORMAL (en %) : 10
\n
GROUPE DE PRODUITS : Tabacs fine coupe destinés à rouler les cigarettes
\n
TAUX NORMAL (en %) : 27
\n
GROUPE DE PRODUITS : Autres tabacs à fumer
\n
TAUX NORMAL (en %) : 22
\n
GROUPE DE PRODUITS : Tabacs à priser
\n
TAUX NORMAL (en %) : 15
\n
GROUPE DE PRODUITS : Tabacs à mâcher
\n
TAUX NORMAL (en %) : 13.
\n
II. - Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 68 % des prix de vente continentaux des mêmes produits.
\n
Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué dans les départements de Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.
\n
Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.
\n
III. - Outre les cas prévus au 1 du I et au II de l'article 302 D en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.
\n
IV. - Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.
\n
V. - Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :
\n
a. d'un quart au budget des départements de la Corse ;
\n
b. de trois quarts au budget de la collectivité territoriale de Corse.
\n
VI. - Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.
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"LIEN_ART": { "@id": "LEGIARTI000006304968", "@fin": "2008-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2006-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029978", "@fin": "2010-04-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664306", "@fin": "2011-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374034", "@fin": "2013-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949749", "@fin": "2013-07-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950588", "@fin": "2014-12-30", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062692", "@fin": "2018-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469112", "@fin": "2018-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392601", "@fin": "2019-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038100311", "@fin": "2020-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518383", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518467", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518515", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518638", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472773", "@fin": "2022-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535240", "@fin": "2021-12-30", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873026", "@fin": "2023-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les tabacs manufacturés vendus dans les départements de Corse et les tabacs qui y sont importés sont soumis à un droit de consommation.
\n
Pour les cigarettes, ce droit de consommation, par dérogation au taux normal mentionné à l'article 575 A, et dans la limite d'un contingent de 1 200 tonnes par an, est déterminé conformément au dispositions des deuxième, quatrième et cinquième alinéas de l'article 575.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation et la taxe sur la valeur ajoutée.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail dans les départements de Corse.
\n
Pour les différents groupes de produits mentionnés aux alinéas précédents, le taux normal du droit de consommation applicable dans les départements de Corse est fixé conformément au tableau ci-après :
\n
GROUPE DE PRODUITS : Cigarettes
\n
TAUX NORMAL (en %) : 36,5
\n
GROUPE DE PRODUITS : Cigares
\n
TAUX NORMAL (en %) : 10
\n
GROUPE DE PRODUITS : Tabacs fine coupe destinés à rouler les cigarettes
\n
TAUX NORMAL (en %) : 27
\n
GROUPE DE PRODUITS : Autres tabacs à fumer
\n
TAUX NORMAL (en %) : 22
\n
GROUPE DE PRODUITS : Tabacs à priser
\n
TAUX NORMAL (en %) : 15
\n
GROUPE DE PRODUITS : Tabacs à mâcher
\n
TAUX NORMAL (en %) : 13.
\n
II. - Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 70 % des prix de vente continentaux des mêmes produits.
\n
Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué dans les départements de Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.
\n
Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.
\n
III. - Outre les cas prévus au 1 du I et au II de l'article 302 D en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.
\n
IV. - Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.
\n
V. - Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :
\n
a. d'un quart au budget des départements de la Corse ;
\n
b. de trois quarts au budget de la collectivité territoriale de Corse.
\n
VI. - Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.
" } }, "LEGIARTI000006321612": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "40", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321612", "URL": "article/LEGI/ARTI/00/00/06/32/16/LEGIARTI000006321612.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJUXXXXXX040AAXXXXXXAA" } }, "NOTA": { "CONTENU": "
Les Etats Législatifs annexés à la présente Loi ne sont pas reproduits, voir JO du 31 décembre 2002, pages 22092 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 Finances rectificative pour 2002 JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006304945", "@num": "572", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 572 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310127", "@num": "575 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304964", "@num": "575 E bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615232", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392627", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134207", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114805", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084643", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2002-12-31" } ] }, "@cid": "JORFTEXT000000781906", "@nor": "ECOX0200157L", "@num": "2002-1576", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances rectificative pour 2002 (n° 2002-1576 du 30 décembre 2002)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000781906", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002 (1)", "@debut": "2002-12-31", "@id_txt": "LEGITEXT000005633804", "@c_titre_court": "Loi n° 2002-1576 du 30 décembre 2002" } ], "@date_publi": "2002-12-31", "@date_signature": "2002-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321612", "@fin": "2999-01-01", "@num": "40", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. - Paragraphes modificateurs.
\n
III. - Les dispositions du présent article s'appliquent à compter du 6 janvier 2003.
" } }, "LEGIARTI000018029978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018029978", "URL": "article/LEGI/ARTI/00/00/18/02/99/LEGIARTI000018029978.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017885150", "@num": "64", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000023587742", "@num": "2", "#text": "Arrêté du 31 janvier 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000025100171", "@num": "2", "#text": "Décret n°2011-2081\n du 30 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060753", "@nortexte": "BCRD1134066D", "@numtexte": "2011-2081", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGITEXT000026796621", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026796262", "@nortexte": "BUDD1242551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000028390031", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388184", "@nortexte": "BUDD1331509A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000028536598", "@num": "2", "#text": "Arrêté du 23 janvier 2014 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028535497", "@nortexte": "BUDD1401340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-23" }, { "@id": "LEGITEXT000028965494", "#text": "Arrêté du 15 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000030162305", "@num": "2", "#text": "ARRÊTÉ du 21 janvier 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030160575", "@nortexte": "FCPD1502212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-01-21" }, { "@id": "LEGITEXT000030203547", "#text": "ARRÊTÉ du 4 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGITEXT000031830052", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691832", "@nortexte": "FCPD1531754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824324", "@num": "2", "#text": "Arrêté du 3 mars 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156424", "@num": "2", "#text": "Arrêté du 24 juin 2016 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGITEXT000033667836", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033664948", "@nortexte": "ECFD1636101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGIARTI000036931556", "@num": "2", "#text": "Arrêté du 1er février 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGIARTI000035986910", "@num": "2", "#text": "Arrêté du 6 novembre 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGITEXT000036257165", "#text": "Arrêté du 18 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036252270", "@nortexte": "CPAD1736033A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-18" }, { "@id": "LEGIARTI000037246843", "@num": "2", "#text": "Arrêté du 2 février 2018 - 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} }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les tabacs manufacturés vendus dans les départements de Corse et les tabacs qui y sont importés sont soumis à un droit de consommation.

La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation et la taxe sur la valeur ajoutée.

Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail dans les départements de Corse.

Pour les différents groupes de produits mentionnés aux alinéas précédents, le taux normal du droit de consommation applicable dans les départements de Corse est fixé conformément au tableau ci-après :

GROUPE DE PRODUITS : Cigarettes

TAUX NORMAL (en %) : 44

GROUPE DE PRODUITS : Cigares

TAUX NORMAL (en %) : 10

GROUPE DE PRODUITS : Tabacs fine coupe destinés à rouler les cigarettes

TAUX NORMAL (en %) : 27

GROUPE DE PRODUITS : Autres tabacs à fumer

TAUX NORMAL (en %) : 22

GROUPE DE PRODUITS : Tabacs à priser

TAUX NORMAL (en %) : 15

GROUPE DE PRODUITS : Tabacs à mâcher

TAUX NORMAL (en %) : 13.

II.-Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué dans les départements de Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

III.-Outre les cas prévus au 1 du I et au II de l'article 302 D en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.

IV.-Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C.A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.

V.-Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :

a. d'un quart au budget des départements de la Corse ;

b. de trois quarts au budget de la collectivité territoriale de Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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} }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les tabacs manufacturés vendus dans les départements de Corse et les tabacs qui y sont importés sont soumis à un droit de consommation.

Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail dans les départements de Corse.

GROUPE DE PRODUITS : Cigarettes

TAUX NORMAL (en %) : 44

GROUPE DE PRODUITS : Cigares

TAUX NORMAL (en %) : 10

GROUPE DE PRODUITS : Tabacs fine coupe destinés à rouler les cigarettes

TAUX NORMAL (en %) : 27

GROUPE DE PRODUITS : Autres tabacs à fumer

TAUX NORMAL (en %) : 22

GROUPE DE PRODUITS : Tabacs à priser

TAUX NORMAL (en %) : 15

GROUPE DE PRODUITS : Tabacs à mâcher

TAUX NORMAL (en %) : 13.

II.-Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

III.-Outre les cas prévus au 1 du I de l'article 302 D en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.

V.-Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :

a. d'un quart au budget des départements de la Corse ;

b. de trois quarts au budget de la collectivité territoriale de Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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"@id": "LEGIARTI000006304963", "@fin": "2003-01-06", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006304964", "@fin": "2003-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304965", "@fin": "2004-01-05", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304966", "@fin": "2004-03-27", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304967", "@fin": "2006-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304968", "@fin": "2008-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2006-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029978", "@fin": "2010-04-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664306", "@fin": "2011-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374034", "@fin": "2013-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949749", "@fin": "2013-07-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950588", "@fin": "2014-12-30", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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} }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les tabacs manufacturés vendus dans les départements de Corse et les tabacs qui y sont importés sont soumis à un droit de consommation.

Pour les cigarettes, ce droit de consommation, par dérogation au taux normal mentionné à l'article 575 A, et dans la limite d'un contingent de 1 200 tonnes par an, est déterminé conformément au dispositions des deuxième à cinquième, septième et huitième alinéas de l'article 575. La classe de prix de référence est calculée sur la base des mises à la consommation réalisées en Corse.

La part spécifique est égale à 6,5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix de référence et comprenant le droit de consommation et la taxe sur la valeur ajoutée.

Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail dans les départements de Corse.

\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n GROUPE DE PRODUITS \n	\n TAUX NORMAL (en %) \n
\n Cigarettes \n	\n 45 \n
\n Cigares \n	\n 10 \n
\n Tabacs fine coupe destinés à rouler les cigarettes \n	\n 27 \n
\n Autres tabacs à fumer \n	\n 22 \n
\n Tabacs à priser \n	\n 15 \n
\n Tabacs à mâcher \n	\n 13 \n

\n
\n
\n

II.-Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :

a. d'un quart au budget des départements de la Corse ;

b. de trois quarts au budget de la collectivité territoriale de Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

" } }, "LEGIARTI000026949749": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949749", "URL": "article/LEGI/ARTI/00/00/26/94/97/LEGIARTI000026949749.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012 article 54 II : Le I entre en vigueur à compter du 1er janvier 2013.

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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545355", "@num": "2", "#text": "Arrêté du 4 janvier 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110655", "@num": "2", "#text": "Arrêté du 1er février 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361305", "@num": "2", "#text": "Arrêté du 26 mars 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603395", "@num": "L314-22", "#text": "Code des impositions sur les biens et services - art. 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L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310095", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310103", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "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": 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"@id": "LEGIARTI000006304963", "@fin": "2003-01-06", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006304964", "@fin": "2003-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304965", "@fin": "2004-01-05", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304966", "@fin": "2004-03-27", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304967", "@fin": "2006-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304968", "@fin": "2008-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2006-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029978", "@fin": "2010-04-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664306", "@fin": "2011-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374034", "@fin": "2013-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949749", "@fin": "2013-07-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950588", "@fin": "2014-12-30", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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} }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I.-Les tabacs manufacturés vendus au détail ou importés dans les départements de Corse sont soumis à un droit de consommation.

Ce droit de consommation, par dérogation aux taux mentionnés à l'article 575 A et dans la limite d'un contingent de 1 200 tonnes par an pour les cigarettes, est déterminé conformément aux deuxième à sixième alinéas de l'article 575. La classe de prix de référence est calculée sur la base des mises à la consommation réalisées en Corse.

Pour les différents groupes de produits, le taux normal et le taux spécifique applicables dans les départements de Corse sont fixés conformément au tableau ci-après :
\n

\t\t\t\t\t(En pourcentage)
\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

GROUPE DE PRODUITS	TAUX NORMAL	TAUX SPÉCIFIQUE
\n Cigarettes \n	\n 45 \n	\n 10 \n
\n Cigares et cigarillos \n	\n 10 \n	\n 5 \n
\n Tabacs fine coupe destinés à rouler les cigarettes \n	\n 27 \n	\n 15 \n
\n Autres tabacs à fumer \n	\n 22 \n	\n 0 \n
\n Tabacs à priser \n	\n 15 \n	\n 0 \n
\n Tabacs à mâcher \n	\n 13 \n	\n 0 \n

\n\n

\n
\n

II.-Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :

a. d'un quart au budget des départements de la Corse ;

b. de trois quarts au budget de la collectivité territoriale de Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

\n
" } }, "LEGIARTI000026950588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-30", "DATE_DEBUT": "2013-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026950588", "URL": "article/LEGI/ARTI/00/00/26/95/05/LEGIARTI000026950588.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, article 54 III : Ces dispositions entrent en vigueur à compter du 1er juillet 2013.

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"@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "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 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"MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392601", "@fin": "2019-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038100311", "@fin": "2020-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518383", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518467", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518515", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518638", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472773", "@fin": "2022-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535240", "@fin": "2021-12-30", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873026", "@fin": "2023-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les tabacs manufacturés vendus au détail ou importés dans les départements de Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, le taux normal et le taux spécifique applicables dans les départements de Corse sont fixés conformément au tableau ci-après :
\n

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n GROUPE DE PRODUITS \n	\n TAUX NORMAL \n	\n TAUX SPÉCIFIQUE \n
\n Cigarettes \n	\n 50	\n 10
\n Cigares et cigarillos \n	\n 15	\n 5
\n Tabacs fine coupe destinés à rouler les cigarettes \n	\n 30	\n 15
\n Autres tabacs à fumer \n	\n 25	\n 0
\n Tabacs à priser \n	\n 20	\n 0
\n Tabacs à mâcher \n	\n 15	\n 0

\n\n

II.-Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

IV.-Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.

V.-Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :

a. d'un quart au budget des départements de la Corse ;

b. de trois quarts au budget de la collectivité territoriale de Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

" } }, "LEGIARTI000030062692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030062692", "URL": "article/LEGI/ARTI/00/00/30/06/26/LEGIARTI000030062692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, article 54 III : Ces dispositions entrent en vigueur à compter du 1er juillet 2013.

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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545355", "@num": "2", "#text": "Arrêté du 4 janvier 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110655", "@num": "2", "#text": "Arrêté du 1er février 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361305", "@num": "2", "#text": "Arrêté du 26 mars 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - 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"@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "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": [ { 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I. – Les tabacs manufacturés vendus au détail ou importés dans les départements de Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, la part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel applicables dans les départements de Corse sont fixés conformément au tableau ci-après :

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n GROUPE DE PRODUITS \n	\n TAUX PROPORTIONNEL \n (en %) \n	\n PART SPÉCIFIQUE \n (en euros) \n
\n Cigarettes \n	\n \n\t\t\t40	\n \n\t\t\t25
\n Cigares et cigarillos \n	\n \n\t\t\t10	\n \n\t\t\t18,5
\n Tabacs fine coupe destinés à rouler les cigarettes \n	\n \n\t\t\t15	\n \n\t\t\t22,5
\n Autres tabacs à fumer \n	\n \n\t\t\t25	\n \n\t\t\t0
\n Tabacs à priser \n	\n \n\t\t\t20	\n \n\t\t\t0
\n Tabacs à mâcher \n	\n \n\t\t\t15	\n \n\t\t\t0

\n\n

II. – Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

III. – Outre les cas prévus au 1 du I de l'article 302 D en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.

IV. – Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.

V. – Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :

a. d'un quart au budget des départements de la Corse ;

b. de trois quarts au budget de la collectivité territoriale de Corse.

VI. – Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

" } }, "LEGIARTI000030998175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-08-09" } }, "META_COMMUN": { "ID": "LEGIARTI000030998175", "URL": "article/LEGI/ARTI/00/00/30/99/81/LEGIARTI000030998175.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006527512", "@num": "38", "#text": "Constitution du 4 octobre 1958 - art. 38 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "CITATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "JORFTEXT000000536085", "#text": "Loi n° 91-428 du 13 mai 1991 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "LEGIARTI000006353448", "@num": "L192", "#text": "Code électoral - art. 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A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4421-1, Art. L4421-2, Art. L4421-3, Art. L4422-10, Art. L4422-18, Art. L4422-31, Art. L4423-1 \n
\n

A modifié les dispositions suivantes :

-Code électoral
\nArt. L364, Art. L366, Art. L380 \n
\n

A abrogé les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L3431-1, Art. L3431-2 \n
\n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4424-2 \n
\n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4424-7 \n
\n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4424-13, Art. L4424-16 \n
\n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4424-20, Art. L4424-21, Art. L4424-22 \n
\n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4424-26 \n
\n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4424-34 \n
\n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4424-35, Art. L4424-36, Sct. Section 6 : Compétences départementales de la collectivité de Corse, Art. L4424-42, Art. L4425-1, Art. L4425-9, Art. L3332-1 \n
\n

A créé les dispositions suivantes :

Code général des collectivités territoriales

\nArt. L4425-1-1, Art. L4422-9-2 \n

A modifié les dispositions suivantes :

-Code général des collectivités territoriales
\nArt. L4424-37 \n
\n

III.-Les personnels de la collectivité territoriale de Corse instituée par la loi n° 91-428 du 13 mai 1991 portant statut de la collectivité territoriale de Corse et ceux des départements de Corse-du-Sud et de Haute-Corse relèvent de plein droit, au 1er janvier 2018, de la collectivité de Corse, dans les conditions de statut et d'emploi qui sont les leurs. Les articles L. 5111-7 et L. 5111-8 du code général des collectivités territoriales leur sont applicables.

IV.-La collectivité de Corse instituée par le présent article est substituée à la collectivité territoriale de Corse instituée par la loi n° 91-428 du 13 mai 1991 précitée et aux départements de Corse-du-Sud et de Haute-Corse dans toutes les procédures administratives et juridictionnelles en cours à la date de sa création, ainsi que dans toutes leurs délibérations et tous leurs actes.

Les contrats sont exécutés dans les conditions antérieures jusqu'à leur échéance, sauf accord contraire des parties. Les cocontractants sont informés de la substitution de personne morale par le président du conseil exécutif. La substitution de personne morale aux contrats antérieurement conclus n'entraîne aucun droit à résiliation ou à indemnisation pour le cocontractant.

V.-Par dérogation à l'article L. 192 du code électoral, le mandat des conseillers départementaux élus en mars 2015 expire le 31 décembre 2017.

VI.-Par dérogation à l'article L. 364 du même code, le mandat des membres de l'Assemblée de Corse élus en décembre 2015 expire le 31 décembre 2017.

VII.-En vue de la création de la collectivité de Corse au 1er janvier 2018, le Gouvernement est autorisé, dans les conditions prévues à l'article 38 de la Constitution et dans les dix-huit mois suivant la promulgation de la présente loi, à prendre par ordonnances les mesures relevant du domaine de la loi :

1° Précisant les modalités de fin de mandat des conseillers départementaux de Corse-du-Sud et de Haute-Corse élus en mars 2015, notamment la date à partir de laquelle il n'est plus procédé au remplacement des sièges vacants ;

2° Modifiant les références en droit électoral aux départements de Corse-du-Sud et de Haute-Corse ou aux membres de leurs assemblées délibérantes qui ne peuvent être maintenues ;

3° Adaptant les règles relatives à l'élection des sénateurs dans la collectivité de Corse, notamment la composition du collège électoral concourant à leur élection ;

4° Tendant à créer ou à adapter le territoire d'intervention et les modalités d'organisation, de fonctionnement et de financement par la collectivité de Corse de tout établissement ou organisme institué par la loi, en conséquence de la fusion de la collectivité territoriale de Corse et des deux conseils départementaux ;

5° Adaptant les références au département, à la région et à la collectivité territoriale de Corse dans toutes les dispositions législatives en vigueur susceptibles d'être applicables à la collectivité de Corse ;

6° Précisant le territoire d'intervention de l'Etat, l'organisation de ses services déconcentrés ainsi que les règles de compétences et d'organisation des juridictions ;

7° Précisant et complétant les règles budgétaires, financières, fiscales et comptables applicables à la collectivité de Corse ;

8° Précisant et complétant les règles relatives aux concours financiers de l'Etat et aux fonds nationaux de péréquation des recettes fiscales applicables à la collectivité de Corse ;

9° Précisant les modalités de transfert des fonctionnaires et agents non titulaires, y compris les personnels détachés sur des emplois fonctionnels.

Le projet de loi portant ratification de chaque ordonnance est déposé devant le Parlement au plus tard le dernier jour du troisième mois suivant la publication de cette ordonnance.

IX.-A.-Le I, à l'exception du b du 22°, et les II, III et IV du présent article entrent en vigueur au 1er janvier 2018.

B.-Le b du 22° du I et le VIII s'appliquent aux impositions dues à compter de 2018.

C.-Pour l'exercice 2018, les articles L. 1612-1 et L. 4312-6 du code général des collectivités territoriales sont applicables à la collectivité de Corse, sur la base du cumul des montants inscrits aux budgets de l'année précédente de la région et des départements auxquels elle succède et des autorisations de programme et d'engagement votées au cours des exercices antérieurs des collectivités auxquelles elle succède.

Pour ce même exercice, la collectivité de Corse est compétente pour arrêter les comptes administratifs de la région et des départements fusionnés, dans les conditions prévues à l'article L. 1612-12 du même code.

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Loi n° 2015-991 du 7 août 2015 art. 30 IX B : Ces dispositions s'appliquent aux impositions dues à compter de 2018.

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Les recettes fiscales de la section de fonctionnement comprennent :

a) Le produit des impôts et taxes dont l'assiette est établie et le recouvrement a lieu dans les formes prévues par le code général des impôts et le code de l'urbanisme, à savoir :

1° La taxe foncière sur les propriétés bâties, la cotisation sur la valeur ajoutée des entreprises et l'imposition forfaitaire sur les entreprises de réseaux ;

2° La redevance des mines ;

3° La taxe départementale de publicité foncière et le droit départemental d'enregistrement ;

4° La taxe départementale additionnelle à certains droits d'enregistrement ;

5° La taxe différentielle sur les véhicules à moteur ;

6° La surtaxe sur les eaux minérales ;

7° Le produit de la part départementale de la taxe d'aménagement destinée au financement des dépenses des conseils d'architecture, d'urbanisme et de l'environnement, prévue à l'article L331-3 du code de l'urbanisme ;

8° Le reversement du Fonds national de garantie individuelle des ressources.

b) Le produit des autres contributions et taxes prévues par la législation en vigueur, en particulier :

1° La taxe additionnelle départementale à la taxe de séjour ;

2° La taxe départementale sur l'électricité ;

3° La taxe départementale sur les remontées mécaniques des zones de montagne ;

4° La part départementale de la taxe d'aménagement destinée au financement des espaces naturels sensibles, prévue à l'article L. 331-3 du code de l'urbanisme ;

5° (Abrogé)

6° L'octroi de mer perçu par le département de la Guyane en application de la loi n° 2004-639 du 2 juillet 2004 relative à l'octroi de mer ;

7° La taxe sur les carburants prévue par l'article 266 quater du code des douanes et répartie dans les conditions prévues par l'article L. 4434-3 du présent code.

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I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, la part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel applicables en Corse sont fixés conformément au tableau ci-après :

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n GROUPE DE PRODUITS \n	\n TAUX PROPORTIONNEL \n (en %) \n	\n PART SPÉCIFIQUE \n (en euros) \n
\n Cigarettes \n	\n 40	\n 25
\n Cigares et cigarillos \n	\n 10	\n 18,5
\n Tabacs fine coupe destinés à rouler les cigarettes \n	\n 15	\n 22,5
\n Autres tabacs à fumer \n	\n 25	\n 0
\n Tabacs à priser \n	\n 20	\n 0
\n Tabacs à mâcher \n	\n 15	\n 0

\n\n

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué en Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

III.-Outre les cas prévus au 1 du I de l'article 302 D en ce qui concerne les tabacs manufacturés directement introduits en Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.

IV.-Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés en Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, la part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel applicables en Corse sont fixés conformément au tableau ci-après :

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGROUPE DE PRODUITS	\n \n\t\t\tTAUX PROPORTIONNEL \n \n\t\t\t(en %)	\n \n\t\t\tPART SPÉCIFIQUE \n \n\t\t\t(en euros)
\n \n\t\t\tCigarettes	\n \n\t\t\t42,9	\n \n\t\t\t32,5
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t15,2	\n \n\t\t\t27,5
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t21,7	\n \n\t\t\t34,4
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t30,3	\n \n\t\t\t5,8
\n \n\t\t\tTabacs à priser	\n \n\t\t\t27,6	\n \n\t\t\t0
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t20,1	\n \n\t\t\t0

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, la part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel applicables en Corse sont fixés conformément au tableau ci-après :

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGROUPE DE PRODUITS	\n \n\t\t\tTAUX PROPORTIONNEL \n \n\t\t\t(en %)	\n \n\t\t\tPART SPÉCIFIQUE \n \n\t\t\t(en euros)
\n \n\t\t\tCigarettes	\n \n\t\t\t44,4	\n \n\t\t\t36,3
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t17,8	\n \n\t\t\t31,9
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t25,1	\n \n\t\t\t40,4
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t32,9	\n \n\t\t\t8,7
\n \n\t\t\tTabacs à priser	\n \n\t\t\t31,4	\n \n\t\t\t0
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t22,7	\n \n\t\t\t0

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, la part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel applicables en Corse sont fixés conformément au tableau ci-après :

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGROUPE DE PRODUITS	\n \n\t\t\tTAUX PROPORTIONNEL \n \n\t\t\t(en %)	\n \n\t\t\tPART SPÉCIFIQUE \n \n\t\t\t(en euros)
\n \n\t\t\tCigarettes	\n \n\t\t\t45,8	\n \n\t\t\t40,1
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t20,4	\n \n\t\t\t36,4
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t28,5	\n \n\t\t\t46,3
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t35,5	\n \n\t\t\t11,6
\n \n\t\t\tTabacs à priser	\n \n\t\t\t35,2	\n \n\t\t\t0
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t25,2	\n \n\t\t\t0

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, la part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel applicables en Corse sont fixés conformément au tableau ci-après :

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGROUPE DE PRODUITS	\n \n\t\t\tTAUX PROPORTIONNEL \n \n\t\t\t(en %)	\n \n\t\t\tPART SPÉCIFIQUE \n \n\t\t\t(en euros)
\n \n\t\t\tCigarettes	\n \n\t\t\t47,3	\n \n\t\t\t43,9
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t22,9	\n \n\t\t\t40,9
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t31;9	\n \n\t\t\t52,3
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t38,1	\n \n\t\t\t14,5
\n \n\t\t\tTabacs à priser	\n \n\t\t\t39	\n \n\t\t\t0
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t27,8	\n \n\t\t\t0

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361305", "@num": "2", "#text": "Arrêté du 26 mars 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603395", "@num": "L314-22", "#text": "Code des impositions sur les biens et services - 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L314-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046546350", "@num": "2", "#text": "Arrêté du 5 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546568", "@num": "2", "#text": "Arrêté du 21 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546653", "@num": "2", "#text": "Arrêté du 5 avril 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546767", "@num": "2", "#text": "Arrêté du 7 juin 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546940", "@num": "2", "#text": "Arrêté du 9 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547122", "@num": "2", "#text": "Arrêté du 28 septembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547323", "@num": "2", "#text": "Arrêté du 26 octobre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000046728039", "@num": "2", "#text": "Arrêté du 5 décembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111713", "@num": "2", "#text": "Arrêté du 3 février 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306818", "@num": "2", "#text": "Arrêté du 3 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429163", "@num": "2", "#text": "Arrêté du 30 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671357", "@num": "2", "#text": "Arrêté du 5 juin 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959731", "@num": "2", "#text": "Arrêté du 31 juillet 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194530", "@num": "2", "#text": "Arrêté du 2 octobre 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000046965330", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392607", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "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 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664306", "@fin": "2011-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374034", "@fin": "2013-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949749", "@fin": "2013-07-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950588", "@fin": "2014-12-30", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062692", "@fin": "2018-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469112", "@fin": "2018-03-01", "@num": "575 E bis", "@etat": 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"@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518638", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472773", "@fin": "2022-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535240", "@fin": "2021-12-30", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873026", "@fin": "2023-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, la part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel applicables en Corse sont fixés conformément au tableau ci-après :

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGROUPE DE PRODUITS	\n \n\t\t\tTAUX PROPORTIONNEL \n \n\t\t\t(en %)	\n \n\t\t\tPART SPÉCIFIQUE \n \n\t\t\t(en euros)
\n \n\t\t\tCigarettes	\n \n\t\t\t48,8	\n \n\t\t\t47,6
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t25,5	\n \n\t\t\t45,4
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t35,2	\n \n\t\t\t58,3
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t40,8	\n \n\t\t\t17,5
\n \n\t\t\tTabacs à priser	\n \n\t\t\t42,8	\n \n\t\t\t0
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t30,4	\n \n\t\t\t0

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

" } }, "LEGIARTI000038100311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038100311", "URL": "article/LEGI/ARTI/00/00/38/10/03/LEGIARTI000038100311.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du A du III de l'article 207 de la loi n° 2018-1317 du 28 décembre 2018, les dispositions de l'article 575 E bis telles qu'elles résultent du 4° du I dudit article entrent en vigueur le 1er mars 2019.

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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777141", "@num": "2", "#text": "Arrêté du 25 septembre 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGITEXT000037485903", "#text": "Arrêté du 4 octobre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037485509", "@nortexte": "CPAD1827239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-04" }, { "@id": "LEGIARTI000046987709", "@num": "2", "#text": "Arrêté du 14 décembre 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGIARTI000037935195", "@num": "207", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 207 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038196784", "@num": "2", "#text": "Arrêté du 30 janvier 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338651", "@num": "2", "#text": "Arrêté du 8 avril 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392488", "@num": "2", "#text": "Arrêté du 3 juin 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988074", "@num": "2", "#text": "Arrêté du 2 août 2019 - 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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@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": "LEGIARTI000046546350", "@num": "2", "#text": "Arrêté du 5 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546568", "@num": "2", "#text": "Arrêté du 21 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546653", "@num": "2", "#text": "Arrêté du 5 avril 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546767", "@num": "2", "#text": "Arrêté du 7 juin 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546940", "@num": "2", "#text": "Arrêté du 9 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547122", "@num": "2", "#text": "Arrêté du 28 septembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547323", "@num": "2", "#text": "Arrêté du 26 octobre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000046728039", "@num": "2", "#text": "Arrêté du 5 décembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111713", "@num": "2", "#text": "Arrêté du 3 février 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306818", "@num": "2", "#text": "Arrêté du 3 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429163", "@num": "2", "#text": "Arrêté du 30 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671357", "@num": "2", "#text": "Arrêté du 5 juin 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959731", "@num": "2", "#text": "Arrêté du 31 juillet 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194530", "@num": "2", "#text": "Arrêté du 2 octobre 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000046965330", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392607", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", 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I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits mentionnés à l'article 575, le taux proportionnel, la part spécifique et le minimum de perception sont, pour chacune des périodes au cours de laquelle le droit devient exigible, fixés conformément au tableau ci-après :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGroupe de produits	\n \n\t\t\tDu 1er mars 2019 \n\t\t\tau 31 octobre 2019	\n \n\t\t\tDu 1er novembre 2019 \n\t\t\tau 29 février 2020	\n \n\t\t\tDu 1er mars 2020 \n\t\t\tau 31 octobre 2020	\n \n\t\t\tA compter \n\t\t\tdu 1er novembre 2020
\n \n\t\t\tCigarettes
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t44,4	\n \n\t\t\t45,8	\n \n\t\t\t47,3	\n \n\t\t\t48,8
\n \n\t\t\tPart spécifique pour mille unités (en euros)	\n \n\t\t\t36,3	\n \n\t\t\t40,1	\n \n\t\t\t43,9	\n \n\t\t\t47,6
\n \n\t\t\tCigares et cigarillos
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t17,8	\n \n\t\t\t20,4	\n \n\t\t\t22,9	\n \n\t\t\t25,5
\n \n\t\t\tPart spécifique pour mille unités (en euros)	\n \n\t\t\t31,9	\n \n\t\t\t36,4	\n \n\t\t\t40,9	\n \n\t\t\t45,4
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t25,1	\n \n\t\t\t28,5	\n \n\t\t\t31,9	\n \n\t\t\t35,2
\n \n\t\t\tPart spécifique pour mille grammes (en euros)	\n \n\t\t\t40,4	\n \n\t\t\t46,3	\n \n\t\t\t52,3	\n \n\t\t\t58,3
\n \n\t\t\tAutres tabacs à fumer
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t32,9	\n \n\t\t\t35,5	\n \n\t\t\t38,1	\n \n\t\t\t40,8
\n \n\t\t\tPart spécifique pour mille grammes (en euros)	\n \n\t\t\t8,7	\n \n\t\t\t11,6	\n \n\t\t\t14,5	\n \n\t\t\t17,5
\n \n\t\t\tTabacs à priser
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t31,4	\n \n\t\t\t35,2	\n \n\t\t\t39,0	\n \n\t\t\t42,8
\n \n\t\t\tTabacs à mâcher
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t22,7	\n \n\t\t\t25,2	\n \n\t\t\t27,8	\n \n\t\t\t30,4

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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"@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518638", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472773", "@fin": "2022-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041535240", "@fin": "2021-12-30", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873026", "@fin": "2023-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits mentionnés à l'article 575, le taux proportionnel et la part spécifique sont, pour chacune des périodes au cours de laquelle le droit devient exigible, fixés conformément au tableau ci-après :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGroupe de produits	\n \n\t\t\tDu 1er mars 2019 \n\t\t\tau 31 octobre 2019	\n \n\t\t\tDu 1er novembre 2019 \n\t\t\tau 29 février 2020	\n \n\t\t\tDu 1er mars 2020 \n\t\t\tau 31 octobre 2020	\n \n\t\t\tA compter \n\t\t\tdu 1er novembre 2020
\n \n\t\t\tCigarettes
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t44,4	\n \n\t\t\t45,8	\n \n\t\t\t47,3	\n \n\t\t\t48,8
\n \n\t\t\tPart spécifique pour mille unités (en euros)	\n \n\t\t\t36,3	\n \n\t\t\t40,1	\n \n\t\t\t43,9	\n \n\t\t\t47,6
\n \n\t\t\tCigares et cigarillos
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t17,8	\n \n\t\t\t20,4	\n \n\t\t\t22,9	\n \n\t\t\t25,5
\n \n\t\t\tPart spécifique pour mille unités (en euros)	\n \n\t\t\t31,9	\n \n\t\t\t36,4	\n \n\t\t\t40,9	\n \n\t\t\t45,4
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t25,1	\n \n\t\t\t28,5	\n \n\t\t\t31,9	\n \n\t\t\t35,2
\n \n\t\t\tPart spécifique pour mille grammes (en euros)	\n \n\t\t\t40,4	\n \n\t\t\t46,3	\n \n\t\t\t52,3	\n \n\t\t\t58,3
\n \n\t\t\tAutres tabacs à fumer
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t32,9	\n \n\t\t\t35,5	\n \n\t\t\t38,1	\n \n\t\t\t40,8
\n \n\t\t\tPart spécifique pour mille grammes (en euros)	\n \n\t\t\t8,7	\n \n\t\t\t11,6	\n \n\t\t\t14,5	\n \n\t\t\t17,5
\n \n\t\t\tTabacs à priser
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t31,4	\n \n\t\t\t35,2	\n \n\t\t\t39,0	\n \n\t\t\t42,8
\n \n\t\t\tTabacs à mâcher
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t22,7	\n \n\t\t\t25,2	\n \n\t\t\t27,8	\n \n\t\t\t30,4

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

" } }, "LEGIARTI000041535240": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041535240", "URL": "article/LEGI/ARTI/00/00/41/53/52/LEGIARTI000041535240.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

version en vigueur à compter du 1er janvier 2022 conformément au II de l'article 195 de la loi n° 2019-1479 du 28 décembre 2019.

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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039459308", "@num": "2", "#text": "Arrêté du 4 décembre 2019 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000039793411", "@num": "195", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 195 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046544068", "@num": "2", "#text": "Arrêté du 31 janvier 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544186", "@num": "2", "#text": "Arrêté du 31 mars 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041988097", "@num": "2", "#text": "Arrêté du 3 juin 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226108", "@num": "2", "#text": "Arrêté du 20 juillet 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411583", "@num": "2", "#text": "Arrêté du 28 septembre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517446", "@num": "2", "#text": "Arrêté du 29 octobre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649916", "@num": "2", "#text": "Arrêté du 8 décembre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545355", "@num": "2", "#text": "Arrêté du 4 janvier 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110655", "@num": "2", "#text": "Arrêté du 1er février 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361305", "@num": "2", "#text": "Arrêté du 26 mars 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@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": "LEGIARTI000046546350", "@num": "2", "#text": "Arrêté du 5 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546568", "@num": "2", "#text": "Arrêté du 21 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546653", "@num": "2", "#text": "Arrêté du 5 avril 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546767", "@num": "2", "#text": "Arrêté du 7 juin 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546940", "@num": "2", "#text": "Arrêté du 9 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547122", "@num": "2", "#text": "Arrêté du 28 septembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547323", "@num": "2", "#text": "Arrêté du 26 octobre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000046728039", "@num": "2", "#text": "Arrêté du 5 décembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111713", "@num": "2", "#text": "Arrêté du 3 février 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306818", "@num": "2", "#text": "Arrêté du 3 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429163", "@num": "2", "#text": "Arrêté du 30 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671357", "@num": "2", "#text": "Arrêté du 5 juin 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959731", "@num": "2", "#text": "Arrêté du 31 juillet 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194530", "@num": "2", "#text": "Arrêté du 2 octobre 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000046965330", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472780", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "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 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I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGroupe de produits	\n \n\t\t\tDu 1er janvier 2022 \n \n\t\t\tau 31 décembre 2022	\n \n\t\t\tDu 1er janvier 2023 \n \n\t\t\tau 31 décembre 2023	\n \n\t\t\tDu 1er janvier 2024 \n \n\t\t\tau 31 décembre 2024	\n \n\t\t\tDu 1er janvier 2025 \n \n\t\t\tau 31 décembre 2025
\n \n\t\t\tCigarettes
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t50,4	\n \n\t\t\t51,5	\n \n\t\t\t52,7	\n \n\t\t\t53,8
\n \n\t\t\tPart spécifique pour mille unités (en euros)	\n \n\t\t\t50,8	\n \n\t\t\t53,7	\n \n\t\t\t56,8	\n \n\t\t\t58,9
\n \n\t\t\tCigares et cigarillos
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t28,1	\n \n\t\t\t30,2	\n \n\t\t\t32,4	\n \n\t\t\t34,5
\n \n\t\t\tPart spécifique pour mille unités (en euros)	\n \n\t\t\t45,8	\n \n\t\t\t45,9	\n \n\t\t\t46,1	\n \n\t\t\t46,2
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t38,3	\n \n\t\t\t41,0	\n \n\t\t\t43,7	\n \n\t\t\t46,4
\n \n\t\t\tPart spécifique pour mille grammes (en euros)	\n \n\t\t\t63,3	\n \n\t\t\t68,0	\n \n\t\t\t72,8	\n \n\t\t\t77,5
\n \n\t\t\tAutres tabacs à fumer
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t43,3	\n \n\t\t\t45,4	\n \n\t\t\t47,5	\n \n\t\t\t50,0
\n \n\t\t\tPart spécifique pour mille grammes (en euros)	\n \n\t\t\t20,0	\n \n\t\t\t22,3	\n \n\t\t\t24,7	\n \n\t\t\t27,0
\n \n\t\t\tTabacs à priser
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t46,2	\n \n\t\t\t49,3	\n \n\t\t\t52,3	\n \n\t\t\t55,4
\n \n\t\t\tTabacs à mâcher
\n \n\t\t\tTaux proportionnel (en %)	\n \n\t\t\t32,8	\n \n\t\t\t34,9	\n \n\t\t\t36,9	\n \n\t\t\t39,0

\n
\n

II.-Pour les différents produits du tabac, le prix de vente au détail appliqué en Corse est au moins égal à un pourcentage des prix de vente continentaux des mêmes produits, fixé conformément au tableau ci-après :
\n
\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGroupe de produits	\n \n\t\t\tDu 1er janvier 2022 \n \n\t\t\tau 31 décembre 2022	\n \n\t\t\tDu 1er janvier 2023 \n \n\t\t\tau 31 décembre 2023	\n \n\t\t\tDu 1er janvier 2024 \n \n\t\t\tau 31 décembre 2024	\n \n\t\t\tDu 1er janvier 2025 \n \n\t\t\tau 31 décembre 2025
\n \n\t\t\tCigarettes	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t85 %	\n \n\t\t\t91 %	\n \n\t\t\t94 %	\n \n\t\t\t97 %
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tTabacs à priser	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %

\n\n
\n

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

" } }, "LEGIARTI000044873026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-03-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873026", "URL": "article/LEGI/ARTI/00/00/44/87/30/LEGIARTI000044873026.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545355", "@num": "2", "#text": "Arrêté du 4 janvier 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110655", "@num": "2", "#text": "Arrêté du 1er février 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361305", "@num": "2", "#text": "Arrêté du 26 mars 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@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": "LEGIARTI000044603387", "@num": "L314-25", "#text": "Code des impositions sur les biens et services - art. L314-25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603357", "@num": "L314-35", "#text": "Code des impositions sur les biens et services - art. L314-35 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046546350", "@num": "2", "#text": "Arrêté du 5 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546568", "@num": "2", "#text": "Arrêté du 21 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546653", "@num": "2", "#text": "Arrêté du 5 avril 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546767", "@num": "2", "#text": "Arrêté du 7 juin 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546940", "@num": "2", "#text": "Arrêté du 9 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547122", "@num": "2", "#text": "Arrêté du 28 septembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547323", "@num": "2", "#text": "Arrêté du 26 octobre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000046728039", "@num": "2", "#text": "Arrêté du 5 décembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111713", "@num": "2", "#text": "Arrêté du 3 février 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306818", "@num": "2", "#text": "Arrêté du 3 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429163", "@num": "2", "#text": "Arrêté du 30 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671357", "@num": "2", "#text": "Arrêté du 5 juin 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959731", "@num": "2", "#text": "Arrêté du 31 juillet 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194530", "@num": "2", "#text": "Arrêté du 2 octobre 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000046965330", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662353", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 575 M (M)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "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": 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"@fin": "2010-04-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664306", "@fin": "2011-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374034", "@fin": "2013-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949749", "@fin": "2013-07-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950588", "@fin": "2014-12-30", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062692", "@fin": "2018-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469112", "@fin": "2018-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392601", "@fin": "2019-03-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038100311", "@fin": "2020-01-01", "@num": "575 E bis", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518383", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518467", "@fin": "2019-01-01", "@num": "575 E bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518515", 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"@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.- (Abrogé).

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGroupe de produits	\n \n\t\t\tDu 1er janvier 2022 \n \n\t\t\tau 31 décembre 2022	\n \n\t\t\tDu 1er janvier 2023 \n \n\t\t\tau 31 décembre 2023	\n \n\t\t\tDu 1er janvier 2024 \n \n\t\t\tau 31 décembre 2024	\n \n\t\t\tDu 1er janvier 2025 \n \n\t\t\tau 31 décembre 2025
\n \n\t\t\tCigarettes	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t85 %	\n \n\t\t\t91 %	\n \n\t\t\t94 %	\n \n\t\t\t97 %
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tTabacs à priser	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t80 %	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %

\n\n

III à VI.- (Abrogés).

" } }, "LEGIARTI000046805467": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2023-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046805467", "URL": "article/LEGI/ARTI/00/00/46/80/54/LEGIARTI000046805467.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du III de l'article 15 de la loi n° 2022-1616 du 23 décembre 2022, ces dispositions entrent en vigueur le 1er mars 2023.

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I.- (Abrogé).

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGroupe de produits	\n \n\t\t\tDu 1er mars 2023 \n \n\t\t\tau 31 décembre 2023	\n \n\t\t\tDu 1er janvier 2024 \n \n\t\t\tau 31 décembre 2024	\n \n\t\t\tDu 1er janvier 2025 \n \n\t\t\tau 31 décembre 2025
\n \n\t\t\tCigarettes	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t91 %	\n \n\t\t\t94 %	\n \n\t\t\t97 %
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
Tabacs à chauffer commercialisés en bâtonnets	85 %	90 %	\n 95 % \n
Autres tabacs à chauffer	85 %	90 %	\n 95 % \n
\n \n\t\t\tTabacs à priser	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t85 %	\n \n\t\t\t90 %	\n \n\t\t\t95 %

\n\n

III à VI.- (Abrogés).

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Modification de la loi n° 95-127 du 8 février 1995 relative aux marchés publics et délégations de service public : création de l'article 8. Modification de la loi n° 90-1067 du 28 novembre 1990 relative à la fonction publique territoriale et portant modification de certains articles du code des communes : modification de l'article 1er. Modification de la loi n° 92-125 du 6 février 1992 d'orientation relative à l'administration territoriale de la République : création de l'article 32 bis. Modification de la loi n° 93-1436 du 31 décembre 1993 portant réforme de la dotation globale de fonctionnement et modifiant le code des communes et le code général des impôts : création de l'article 40. Modification du décret du 6 mai 1791 relatif aux biens meubles et immeubles dépendant des églises paroissiales ou succursales supprimées ou à supprimer : modification de l'article 9. Modification du décret du 15 mai 1791 relatif aux biens meubles et immeubles dépendant des églises paroissiales ou succursales supprimées ou à supprimer : modification de l'article 9. Modification du décret du 28 septembre 1791 concernant les biens et usages ruraux et la police rurale : abrogation de l'article 7. Modification de la loi du 28 pluviôse an VII (17 février 1800) concernant la division du territoire français et l'administration : abrogation de l'article 13. Modification de la loi du 29 floréal an X (19 mai 1802) relative à l'établissement des bureaux de pesage, mesurage et jaugeage : abrogation de l'article 1er. Modification du décret du 23 prairial an XII (12 juin 1804) sur les sépultures : abrogation des articles 1er, 6, 8, 9, 10, 12, 13, 14, 15, 16, 17, 19, 22 et 24 ; modification de l'article 18. Modification du décret du 18 mai 1806 concernant le service dans les églises et les pompes funèbres : abrogation des articles 10 et 12, modification de l'article 15. Modification de la loi du 16 septembre 1807 sur le dessèchement des marais : abrogation de l'article 52. Modification de l'ordonnance du 23 avril 1823 qui déclare applicables à toutes les villes et communes du royaume les dispositions des articles 9 et 11 du décret du 4 février 1805 relatif au numérotage des maisons de la ville de Paris : abrogation de l'article 1er. Modification de la loi du 25 juin 1841 portant fixation des recettes de l'exercice 1842 : abrogation des articles 27 et 28. Modification de l'ordonnance du 6 décembre 1843 relative aux cimetières : abrogation de l'article 3. Modification de la loi du 7 juin 1845 concernant la répartition des frais de construction des trottoirs : abrogation des articles 2, 3 et 4. Modification de la loi du 5 avril 1851 sur les secours et pensions à accorder aux sapeurs-pompiers municipaux ou gardes nationaux victimes de leur dévouement dans les incendies, à leurs veuves et à leurs enfants : abrogation des articles 10, 11. Modification de la loi du 7 juin 1873 relative aux membres de conseils généraux, des conseils d'arrondissements et des conseils municipaux qui se refusent à remplir certaines de leurs fonctions : abrogation des articles 1er à 4. Modification de la loi du 5 avril 1884 sur l'organisation municipale : abrogation des articles 44, 45, 50, 51, 52, 53, 55, 56, 71, 75, 83, 84, 87, 89, 94, 98, 114, 123, 131, 132, 133, 134, 135, 136,\n140, 144, 153, 160, 171, 172, 175, 176 ; modification des articles 74, 102, 122, 169. Modification de la loi du 20 juin 1885 relative aux subventions de l'Etat pour construction et appropriation d'établissements et de maisons destinés au service de l'enseignement supérieur, de l'enseignement secondaire et de l'enseignement primaire : modification de l'article 8. Modification de la loi du 15 novembre 1887 sur la liberté des funérailles : abrogation des articles 1er, 2 ; modification de l'article 3. Modification de la loi locale du 9 juillet 1888 sur la police rurale : abrogation de l'article 32, modification de l'article 50. Modification de la loi du 16 avril 1895 portant fixation du budget général des dépenses et des recettes de l'exercice 1895 : modification de l'article 52. Modification de la loi locale du 6 juin 1895 sur l'organisation municipale en Alsace-Lorraine : abrogation des articles 1er à 9, 19, 20, 49, 51, 52, 60, 61, 66, 78 ; modification des articles 15-1, 21, 47, 50, 53, 54, 54-2, 56, 62, 65, 68, 70. Modification de la loi locale du 7 juillet 1897 relative aux patrimoines des sections de commune et au patrimoine possédé indivisément par plusieurs communes ou sections de communes : modification des articles 1er, 5, 7, 11 ; abrogation des articles 6, 8. Modification de la loi du 21 juin 1898 sur le code rural : abrogation des articles 7, 11, 13, 21, 22, 23. Modification de la loi du 30 mars 1902 portant fixation du budget général des dépenses et des recettes de l'exercice 1902 : abrogation de l'article 62. Modification de la loi locale du 11 juin 1902 relative à l'exécution en commun par plusieurs communes de canalisations d'eau, de travaux de drainage et d'irrigation : abrogation de l'article 1er. Modification de la loi du 28 décembre 1904 portant abrogation des lois conférant aux fabriques des églises et aux consistoires le monopole des inhumations : modification de l'article 2 ; abrogation des articles 3, 7. Modification de la loi du 8 janvier 1905 supprimant l'autorisation nécessaire aux communes et aux établissements publics pour ester en justice : abrogation de l'article 4. Modification de la loi du 24 septembre 1919 portant création de stations hydrominérales, climatiques et de tourisme, établissant des taxes spéciales dans lesdites stations et réglementant l'office national du tourisme : modification des articles 1er, 3, 10, 12 ; abrogation des articles 6, 22. Modification du décret du 28 décembre 1926 relatif aux régies municipales : abrogation des articles 4, 7, 12, 15, 17 et 18. Modification de la loi du 26 mars 1927 portant régularisation de crédits ouverts par décrets au titre de l'exercice 1926, ouverture et annulation de crédits sur l'exercice 1926 au titre du budget général et des budgets annexes : abrogation de l'article 108. Modification de la loi du 24 février 1928 relative au renouvellement des concessions funéraires : modification de l'article 1er. Modification de la loi du 16 avril 1930 portant fixation du budget général de l'exercice 1930-1931 : abrogation de l'article 131. Modification de la loi du 30 juin 1930 portant ouverture et annulation de crédits pour l'exercice 1929 et sur l'exercice 1930-1931 au titre du budget général et des budgets annexes : abrogation de l'article 23. Modification de la loi du 20 juillet 1931 relative aux régimes des bibliothèques publiques, des villes et de leur personnel : modification de l'article 1er. Modification de la loi du 11 avril 1936 relative à l'introduction dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle des dispositions de la loi du 5 avril 1884 concernant les syndicats de communes : abrogation de l'article 3. Modification du décret du 30 juillet 1937 relatif aux services industriels des départements et des communes : abrogation des articles 1er, 2. Modification du décret du 2 mai 1938 relatif au budget : abrogation de l'article 20. Modification du décret-loi du 24 mai 1938 relatif à la réglementation routière de la traversée des agglomérations par les grands itinéraires : abrogation des articles 7, 8. Modification du décret du 14 juin 1938 relatif aux finances locales : abrogation des articles 23, 25 ; modification de l'article 24. Modification du décret du 21 avril 1939 relatif aux crédits et au régime de subventions en matière de travaux civils : abrogation de l'article 7. Modification du décret-loi du 29 juillet 1939 portant création d'un bataillon de marins-pompiers à Marseille : abrogation de l'article 7. Modification du décret du 26 septembre 1939 relatif aux pouvoirs de tutelle administrative sur les conseils municipaux et les maires en temps de guerre : abrogation des articles 3, 4. Modification de la loi validée du 14 septembre 1941 portant révision des rapports financiers de l'Etat, des départements et des communes : abrogation des articles 7, 8. Modification de la loi du 8 novembre 1941 relative à la responsabilité civile des communes : abrogation des articles 1er, 2. Modification de la loi du 3 avril 1942 relative au régime des stations classées : modification des articles 1er, 2, 5 ; abrogation de l'article 3. Modification de la loi n° 866 du 15 septembre 1942 relative à la perception de surtaxes locales temporaires sur les chemins de fer d'intérêt général, les voies ferrées d'intérêt local, les voies ferrées des quais des ports maritimes ou fluviaux et les services de transports routiers en liaison avec les chemins de fer : modification de l'article 1er. Modification de l'ordonnance n° 45-290 du 24 février 1945 portant création du Conseil national des services publics départementaux et communaux : abrogation des articles 1er, 4, 5, 6, 7, 8. Modification de l'ordonnance n° 45-993 du 17 mai 1945 relative aux services publics des départements et communes et de leurs établissements publics : abrogation de l'article 8. Modification de l'ordonnance n° 45-2604 du 2 novembre 1945 relative à la procédure de modification des circonscriptions administratives territoriales : abrogaton des articles 1er, 2, 3, 4, 11 ; modification de l'article 7. Modification de l'ordonnance n° 45-2707 du 2 novembre 1945 relative à la réglementation des marchés des communes, des syndicats de communes et des établissements communaux de bienfaisance et d'assistance: abrogation de l'article 6. Modification de la loi n° 46-2300 du 21 octobre 1946 relative au ban de vendanges : abrogation de l'article 1er. Modification de la loi n° 46-2921 du 23 décembre 1946 portant autorisation d'engagement de dépenses et ouverture de crédits provisionnels au titre du budget extraordinaire de l'exercice 1947, reconstruction, équipements, dommages de guerres, services civils : abrogation des articles 12, 14. Modification de la loi n° 49-92 du 22 janvier 1949 relative à l'extension de divers textes aux départements du Bas-Rhin, du Haut-Rhin et de la Moselle en matière de sépultures, pompes funèbres et cimetières : abrogation de l'article 2. Modification de la loi n° 50-939 du 8 août 1950 relative au développement des crédits affectés aux dépenses de fonctionnement des services civils pour l'exercice de 1950 : modification de l'article 3 ; abrogation de l'article 6. Modification de la loi n° 52-883 du 24 juillet 1952 portant détermination et codification des règles fixant les indemnités accordées aux titulaires de certaines fonctions municipales et départementales : abrogation de l'article 12. Modification de la de la loi de finances pour l'exercice 1953 (n° 53-79 du 7 février 1953) : abrogation de l'article 38. Modification de la loi n° 53-661 du 1er août 1953 fixant le régime des redevances dues pour l'occupation du domaine public par les ouvrages de transport et de distribution d'électricité et de gaz, par les lignes ou canalisations particulières d'énergie électrique et de gaz : abrogation de l'article unique, à l'exception des alinéas 1 et 2. Modification du décret n° 54-982 du 1er octobre 1954 instituant un fonds national pour le développement des adductions d'eaux dans les communes rurales : abrogation des articles 1er, 2, 5. Modification de la loi n° 55-366 du 3 avril 1955 relative au développement des crédits affectés aux dépenses du ministère des finances et des affaires économiques pour l'exercice 1955 : modification de l'article 24. Modification du \ndécret n° 55-579 du 20 mai 1955 relatif aux interventions des collectivités locales dans le domaine économique : modification de l'article 2. Modification du décret n° 55-606 du 20 mai 1955 relatif aux syndicats de communes : modification de l'article 4. Modification du\ndécret n° 55-611 du 20 mai 1955 rendant applicables la loi du 5 avril 1884 modifiée et complétée et certaines dispositions relatives à l'organisation municipale dans les départements de la Guadeloupe, de la Guyane française, de la Martinique et de la Réunion : modification des articles 1er, 2. Modification de la loi n° 57-908 du 7 août 1957 tendant à favoriser la construction de logements et les équipements collectifs : abrogation de l'article 26. Modification de l'ordonnance n° 59-29 du 5 janvier 1959 relative aux syndicats de communes : abrogation des articles 1er, 2, 3 ; modification de l'article 6. Modification de l'ordonnance n° 59-30 du 5 janvier 1959 tendant à instituer des districts : abrogation des articles 3, 9. Modification de l'ordonnance n° 59-33 du 5 janvier 1959 portant mesure de décentralisation et de simplification concernant l'administration communale : abrogation des articles 4, 12. Modification de l'ordonnance n° 59-110 du 7 janvier 1959 tendant à aménager les ressources des collectivités locales : modification de l'article 9. Modification de la loi de finances rectificative pour 1961 (n° 61-825 du 29 juillet 1961) : modification de l'article 11. Modification de la loi n° 64-698 du 10 juillet 1964 relative à la création d'offices de tourisme dans les stations classées : abrogation des articles 2, 3, 5, 7. Modification de la loi n° 64-707 du 10 juillet 1964 portant réorganisation de la région parisienne : abrogation des articles 11, 38 ; modification de l'article 40. Modification de la loi n° 66-407 du 18 juin 1966 complétant l'article 98 du code de l'administration communale et relative aux pouvoirs de police conférés aux maires en matière de circulation : modification de l'article 1er. Modification de la loi n° 66-491 du 9 juillet 1966 tendant à faciliter l'intégration fiscale des communes fusionnées : modification de l'article 1er. Modification de la loi n° 66-1069 du 31 décembre 1966 relative aux communautés urbaines : abrogation des articles 7, 8, 11, 12, 17, 21, 22, 23, 34, 35, 39, 40, 41, 42 ; modification des articles 9, 15. Modification de la loi n° 67-6 du 3 janvier 1967 tendant à permettre la suppression du régime juridique auquel sont soumis certains terrains communaux, notamment ceux dénommés \"parts de marais\" ou \"parts ménagères\" : modification de l'article 1er ; abrogation des articles 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13. Modification de la loi de finances rectificative pour 1968 (n° 68-695 du 31 juillet 1968) : abrogation de l'article 10. Modification de la loi n° 70-610 du 10 juillet 1970 tendant à faciliter la création d'agglomérations nouvelles : abrogation des articles 1er, 4, 7 à 14, 18, 19, 21, 25, 26 ; modification des articles 5, 15-1, 20, 23, 24. Modification de la loi n° 70-1297 du 31 décembre 1970 sur la gestion municipale et les libertés communales : abrogation des articles 11, 30, 32, 33 ; modification de l'article 15. Modification de la loi n° 71-559 du 12 juillet 1971 relative à l'assujettissement de certains employeurs de Paris et des départements limitrophes à un versement destiné aux transports en commun de la région parisienne : abrogation des articles 3, 4, 4-1, 4-2, 5, 6.\nModification de la loi n° 71-588 du 16 juillet 1971 sur les fusions et regroupements de communes : modification des articles 7, 8, 9, 10 bis, 13 ; abrogation des articles 11, 16. Modification de la loi de finances pour 1973 (n° 72-1121 du 20 décembre 1972) : abrogation de l'article 75. Modification de la loi de finances rectificative pour 1972 (n° 72-1147 du 23 décembre 1972) : modification des articles 12, 16. Modification de la loi n° 73-640 du 11 juillet 1973 autorisant certaines communes et établissements publics à instituer un versement destiné aux transports en commun : modification de l'article 3 ; abrogation des articles 5 à 7. Modification de la loi de finances pour 1974 (n° 73-1150 du 27 décembre 1973) : modification de l'article 62. Modification de la loi n° 73-1193 du 27 décembre 1973 d'orientation du commerce et de l'artisanat : abrogation de l'article 35. Modification de la loi n° 73-1229 du 31 décembre 1973 portant sur la modernisation des bases de la fiscalité locale : modification de l'article 14. Modification de la loi de finances rectificative pour 1974 (n° 74-1114 du 27 décembre 1974) : modification de l'article 21. Modification de la loi de finances pour 1975 (n° 74-1129 du 30 décembre 1974) : modification de l'article 14. Modification de la loi n° 75-580 du 5 juillet 1975 relative au versement destiné aux transports en commun et modifiant les lois no 71-559 du 12 juillet 1971 et no 73-540 du 11 juillet 1973 : modification de l'article 1er. Modification de la loi n° 75-633 du 15 juillet 1975 relative à l'élimination des déchets et à la récupération des matériaux : modification de l'article 14. Modification de la loi de finances pour 1976 (n° 75-1278 du 30 décembre 1975) : abrogation de l'article 82. Modification de la loi n° 75-1328 du 31 décembre 1975 portant réforme de la politique foncière : abrogation de l'article 50.\nModification de la loi n° 75-1331 du 31 décembre 1975 portant réforme du régime administratif de la ville de Paris : abrogation des articles 1er, 2, 9, 18 à 23, 25, 26, 32 bis. \nModification de la loi n° 76-394 du 6 mai 1976 portant création et organisation de la région d'Ile-de-France : abrogation des articles 4, 5, 6, 22, 28 à 32. Modification de la loi de finances pour 1977 (n° 76-1232 du 29 décembre 1976) : abrogation de l'article 54.\nModification de la loi n° 77-1410 du 23 décembre 1977 relative à l'organisation des transports de voyageurs dans la région d'Ile-de-France : abrogation de l'article 1er.\nModification de la loi n° 79-15 du 3 janvier 1979 instituant une dotation globale de fonctionnement versée par l'Etat aux collectivités locales et à certains de leurs groupements et aménageant le régime des impôts directs locaux pour 1979 : abrogation de l'article 22. Modification de la loi n° 82-6 du 7 janvier 1982 approuvant le plan intérimaire 1982-1983 : abrogation de l'article 4. Modification de la loi n° 82-213 du 2 mars 1982 relative aux droits et libertés des communes, des départements et des régions : modification des articles 1er, 34, 104 ; abrogation des articles 2, 3, 4, 5, 6, 14, 16, 17, 23, 24, 25, 27, 29, 31, 32, 33, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 50-1, 50-2, 54, 56, 59, 60, 68, 87, 90, 91, 98, 102, 103-1, 106. Modification de la loi n° 82-610 du 15 juillet 1982 d'orientation et de programmation pour la recherche et le développement technologique de la France : abrogation des articles 11, 12, 13 ; modification de l'article 21.\nAbrogation des textes suivants : loi du 10 août 1871 relative aux conseils généraux ; loi du 29 septembre 1919 relative à l'émission des emprunts municipaux et départementaux à l'étranger ; loi du 29 avril 1924 concernant les archives communales ; décret du 30 octobre 1935 relatif aux régies municipales ; du décret du 30 octobre 1935 autorisant le groupement de collectivités publiques pour l'exploitation par voie de concession de services publics ; décret du 30 octobre 1935 relatif au contrôle des associations, oeuvres et entreprises privées subventionnées ; décret du 30 octobre 1935 portant interdiction de certaines clauses dans les contrats de concessions ; décret du 13 juin 1939 portant organisation du contrôle des dépenses engagées et de l'exécution des budgets pour la ville de Paris, le département de la Seine et leurs administrations annexes ; ordonnance n° 45-2660 du 2 novembre 1945 sur la codification des textes législatifs et réglementaires concernant l'administration départementale et communale ; loi n° 69-1092 du 6 décembre 1969 définissant les conditions d'exercice de la responsabilité civile des collectivités locales dans les sociétés anonymes." }, "TP": { "CONTENU": "(1) Travaux préparatoires : loi no 96-142.
Sénat :
Projet de loi no 226 (1994-1995) ;
Rapport de M. Michel Rufin, au nom de la commission des lois, no 33 (1995-1996) ;
Discussion et adoption le 24 octobre 1995.
Assemblée nationale :
Projet de loi, adopté par le Sénat, no 2315 ;
Rapport de M. Arnaud Cazin d'Honincthun, au nom de la commissions des lois, no 2381 ;
Discussion et adoption le 30 novembre 1995.
Sénat :
Projet de loi, modifié par l'Assemblée nationale, no 109 (1995-1996) ;
Rapport de M. Michel Rufin, au nom de la commission des lois, no 131 (1995-1996) ;
Discussion et adoption le 21 décembre 1995.
Assemblée nationale :
Projet de loi, adopté avec modifications par le Sénat en deuxième lecture,
no 2469 ;
Rapport de M. Arnaud Cazin d'Honincthun, au nom de la commissions des lois, no 2516 ;
Discussion et adoption le 7 février 1996.
Nota. - La partie Législative du code général des collectivités territoriales annexée à la présente loi fait l'objet d'une pagination spéciale (C.C.T.) annexée au Journal officiel de ce jour.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 12-05-1996: ART. 1,11,12" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000332141", "#text": "Loi du 16 septembre 1807", "@sens": "source", "@cidtexte": "JORFTEXT000000332141", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1807-09-16" }, { "@id": "JORFTEXT000000515629", "#text": "Loi du 10 août 1871", "@sens": "source", "@cidtexte": "JORFTEXT000000515629", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1871-08-10" }, { "@id": "JORFTEXT000000521093", "#text": "Loi du 7 juin 1873", "@sens": "source", "@cidtexte": "JORFTEXT000000521093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1873-06-07" }, { "@id": "JORFTEXT000000501733", "#text": "Loi du 5 avril 1884", "@sens": "source", "@cidtexte": "JORFTEXT000000501733", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1884-04-05" }, { "@id": "JORFTEXT000000692169", "#text": "Loi du 20 juin 1885", "@sens": "source", "@cidtexte": "JORFTEXT000000692169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1885-06-20" }, { "@id": "LEGIARTI000006399574", "@num": "1", "#text": "Loi n°1887-11-15 du 15 novembre 1887 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021810111", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1887-11-15" }, { "@id": "LEGIARTI000006399575", "@num": "2", "#text": "Loi n°1887-11-15 du 15 novembre 1887 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021810111", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1887-11-15" }, { "@id": "LEGIARTI000006399576", "@num": "3", "#text": "Loi n°1887-11-15 du 15 novembre 1887 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021810111", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1887-11-15" }, { "@id": "JORFTEXT000000877592", "#text": "Loi du 16 avril 1895", "@sens": "source", "@cidtexte": "JORFTEXT000000877592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1895-04-16" }, { "@id": "JORFTEXT000000877827", "#text": "Loi du 30 mars 1902", "@sens": "source", "@cidtexte": "JORFTEXT000000877827", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1902-03-30" }, { "@id": "JORFTEXT000000314856", "#text": "Loi du 8 janvier 1905", "@sens": "source", "@cidtexte": "JORFTEXT000000314856", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1905-01-08" }, { "@id": "LEGIARTI000006399057", "@num": "4", "#text": "Loi n°1905-01-08 du 8 janvier 1905 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000314856", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1905-01-08" }, { "@id": "LEGIARTI000027973675", "@num": "27", "#text": "Loi du 9 décembre 1905 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508749", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "JORFTEXT000000316010", "#text": "Loi du 24 septembre 1919", "@sens": "source", "@cidtexte": "JORFTEXT000000316010", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521056", "@num": "1", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521071", "@num": "12", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521082", "@num": "22", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521059", "@num": "3", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "LEGIARTI000006521063", "@num": "6", "#text": "Loi n°1919-09-24 du 24 septembre 1919 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316010", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1919-09-24" }, { "@id": "JORFTEXT000000845555", "#text": "Décret-loi du 28 décembre 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000845555", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1926-12-28" }, { "@id": "JORFTEXT000000522831", "#text": "Loi du 26 mars 1927", "@sens": "source", "@cidtexte": "JORFTEXT000000522831", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1927-03-26" }, { "@id": "JORFTEXT000000876652", "#text": "Loi du 16 avril 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000876652", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1930-04-16" }, { "@id": "JORFTEXT000000313208", "#text": "Loi du 30 juin 1930", "@sens": "source", "@cidtexte": "JORFTEXT000000313208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1930-06-30" }, { "@id": "JORFTEXT000000313221", "#text": "Loi du 20 juillet 1931", "@sens": "source", "@cidtexte": "JORFTEXT000000313221", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1931-07-20" }, { "@id": "JORFTEXT000000295465", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000295465", "@typelien": "ABROGE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000481608", "#text": "Décret du 30 juillet 1937", "@sens": "source", "@cidtexte": "JORFTEXT000000481608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1937-07-30" }, { "@id": "JORFTEXT000000301604", "#text": "Décret-loi du 2 mai 1938", "@sens": "source", "@cidtexte": "JORFTEXT000000301604", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1938-05-02" }, { "@id": "JORFTEXT000000484673", "#text": "Décret-loi du 14 juin 1938", "@sens": "source", "@cidtexte": "JORFTEXT000000484673", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1938-06-14" }, { "@id": "JORFTEXT000000850313", "#text": "Décret du 21 avril 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000850313", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1939-04-21" }, { "@id": "JORFTEXT000000483455", "#text": "Décret du 13 juin 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000483455", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1939-06-13" }, { "@id": "JORFTEXT000000498190", "#text": "Loi du 14 septembre 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000498190", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-09-14" }, { "@id": "JORFTEXT000000869149", "#text": "Loi du 8 novembre 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000869149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-11-08" }, { "@id": "JORFTEXT000000313191", "#text": "Loi du 3 avril 1942", "@sens": "source", "@cidtexte": "JORFTEXT000000313191", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "LEGIARTI000006521125", "@num": "1", "#text": "Loi n°1942-04-03 du 3 avril 1942 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313191", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "LEGIARTI000006521126", "@num": "2", "#text": "Loi n°1942-04-03 du 3 avril 1942 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313191", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "LEGIARTI000006521127", "@num": "3", "#text": "Loi n°1942-04-03 du 3 avril 1942 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313191", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "LEGIARTI000006521130", "@num": "5", "#text": "Loi n°1942-04-03 du 3 avril 1942 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313191", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1942-04-03" }, { "@id": "JORFTEXT000000880917", "#text": "Loi n° 866 du 15 septembre 1942", "@sens": "source", "@cidtexte": "JORFTEXT000000880917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1942-09-15" }, { "@id": "JORFTEXT000000704563", "#text": "Ordonnance n°45-290 du 24 février 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000704563", "@numtexte": "45-290", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-02-24" }, { "@id": "JORFTEXT000000338923", "#text": "Ordonnance n°45-993 du 17 mai 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000338923", "@numtexte": "45-993", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-05-17" }, { "@id": "JORFTEXT000000522263", "#text": "Ordonnance n°45-2604 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522263", "@numtexte": "45-2604", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000700608", "#text": "Ordonnance n°45-2660 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000700608", "@numtexte": "45-2660", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000522274", "#text": "Ordonnance n°45-2707 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522274", "@numtexte": "45-2707", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000315316", "#text": "Loi n°46-2300 du 21 octobre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000315316", "@numtexte": "46-2300", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-10-21" }, { "@id": "JORFTEXT000000508764", "#text": "Loi n°46-2921 du 23 décembre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000508764", "@numtexte": "46-2921", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000692918", "#text": "Loi n°49-92 du 22 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692918", "@numtexte": "49-92", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-01-22" }, { "@id": "JORFTEXT000000705313", "#text": "Loi n°50-939 du 8 août 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000705313", "@numtexte": "50-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFTEXT000000874197", "#text": "Loi n°52-883 du 24 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000874197", "@numtexte": "52-883", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-24" }, { "@id": "JORFTEXT000000687638", "#text": "LOI n° 53-79 du 7 février 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000875138", "#text": "Loi n°53-661 du 1 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000875138", "@numtexte": "53-661", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-08-01" }, { "@id": "JORFTEXT000000303416", "#text": "Décret n°54-982 du 1 octobre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000303416", "@numtexte": "54-982", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1954-10-01" }, { "@id": "JORFTEXT000000869416", "#text": "Décret n°55-579 du 20 mai 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000869416", "@numtexte": "55-579", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000686974", "#text": "Décret n°55-611 du 20 mai 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000686974", "@numtexte": "55-611", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000869419", "#text": "Décret n°55-606 du 20 mai 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000869419", "@numtexte": "55-606", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000687697", "#text": "Ordonnance n°59-29 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687697", "@numtexte": "59-29", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000687698", "#text": "Ordonnance n°59-30 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687698", "@numtexte": "59-30", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000687700", "#text": "Ordonnance n°59-33 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687700", "@numtexte": "59-33", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000339484", "#text": "Ordonnance n°59-110 du 7 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339484", "@numtexte": "59-110", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000509269", "#text": "Loi n° 61-825 du 29 juillet 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFTEXT000000691712", "#text": "Loi n°64-698 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000691712", "@numtexte": "64-698", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000319965", "#text": "Loi n° 64-707 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000692231", "#text": "Loi n°66-407 du 18 juin 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692231", "@numtexte": "66-407", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-06-18" }, { "@id": "JORFTEXT000000692467", "#text": "Loi n°66-491 du 9 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692467", "@numtexte": "66-491", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-09" }, { "@id": "JORFTEXT000000317279", "#text": "Loi n°67-6 du 3 janvier 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000317279", "@numtexte": "67-6", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "JORFTEXT000000880380", "#text": "Loi n° 66-1069 du 31 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880380", "@numtexte": "66-1069", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-31" }, { "@id": "JORFTEXT000000317515", "#text": "Loi n°68-695 du 31 juillet 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000317515", "@numtexte": "68-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "JORFTEXT000000521282", "#text": "Loi n°69-1092 du 6 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521282", "@numtexte": "69-1092", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-06" }, { "@id": "JORFTEXT000000512446", "#text": "Loi n°70-610 du 10 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512446", "@numtexte": "70-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-10" }, { "@id": "JORFTEXT000000693426", "#text": "Loi n°70-1297 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693426", "@numtexte": "70-1297", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000322075", "#text": "Loi n°71-559 du 12 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000322075", "@numtexte": "71-559", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-12" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n° 71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000684297", "#text": "Loi n°72-619 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000684297", "@numtexte": "72-619", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000508816", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000509051", "#text": "Loi n°72-1147 du 23 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000509051", "@numtexte": "72-1147", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-23" }, { "@id": "JORFTEXT000000334814", "#text": "Loi n°73-640 du 11 juillet 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "LEGIARTI000006399843", "@num": "1", "#text": "Loi n° 73-640 du 11 juillet 1973 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "LEGIARTI000006399844", "@num": "2", "#text": "Loi n° 73-640 du 11 juillet 1973 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "LEGIARTI000006399845", "@num": "3", "#text": "Loi n° 73-640 du 11 juillet 1973 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "LEGIARTI000006399846", "@num": "4", "#text": "Loi n° 73-640 du 11 juillet 1973 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334814", "@numtexte": "73-640", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-07-11" }, { "@id": "JORFTEXT000000509756", "#text": "Loi n° 73-1150 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "LEGIARTI000006316805", "@num": "62", "#text": "Loi n°73-1150 du 27 décembre 1973 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000509757", "#text": "LOI n° 73-1193 du 27 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000509757", "@numtexte": "73-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000684537", "#text": "Loi n°73-1229 du 31 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000684537", "@numtexte": "73-1229", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-31" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "LEGIARTI000006316825", "@num": "14", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000889172", "#text": "Loi n°74-1129 du 30 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006316863", "@num": "1", "#text": "Loi n°75-408 du 29 mai 1975 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000889251", "#text": "Loi n°75-580 du 5 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000889251", "@numtexte": "75-580", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-05" }, { "@id": "JORFTEXT000000888298", "#text": "Loi n°75-633 du 15 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n° 75-1278 du 30 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272980", "@num": "86", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000699207", "#text": "Loi n°75-1328 du 31 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699207", "@numtexte": "75-1328", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000699208", "#text": "Loi n° 75-1331 du 31 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699208", "@numtexte": "75-1331", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000522258", "#text": "Loi n°76-394 du 6 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006273027", "@num": "54", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006273027", "@num": "54", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000699733", "#text": "Loi n°77-1410 du 23 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000699733", "@numtexte": "77-1410", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-23" }, { "@id": "LEGIARTI000006273082", "@num": "66", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 66 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000886671", "#text": "LOI n° 79-15 du 3 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000691744", "#text": "Loi n°82-6 du 7 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691744", "@numtexte": "82-6", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-01-07" }, { "@id": "JORFTEXT000000880039", "#text": "Loi n° 82-213 du 2 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880039", "@numtexte": "82-213", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-03-02" }, { "@id": "JORFTEXT000000691990", "#text": "Loi n°82-610 du 15 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691990", "@numtexte": "82-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-15" }, { "@id": "JORFTEXT000000504203", "#text": "Loi n° 82-623 du 22 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000504203", "@numtexte": "82-623", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-22" }, { "@id": "JORFTEXT000000691991", "#text": "Loi n° 82-653 du 29 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691991", "@numtexte": "82-653", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-29" }, { "@id": "JORFTEXT000000704428", "#text": "Loi n°82-1171 du 31 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704428", "@numtexte": "82-1171", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-31" }, { "@id": "JORFTEXT000000880033", "#text": "Loi n°82-1169 du 31 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880033", "@numtexte": "82-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-31" }, { "@id": "JORFTEXT000000320197", "#text": "Loi n° 83-8 du 7 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "JORFTEXT000000880594", "#text": "Loi n°83-597 du 7 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000880594", "@numtexte": "83-597", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-07" }, { "@id": "LEGIARTI000006339291", "@num": "43", "#text": "Loi n°83-636 du 13 juillet 1983 - art. 43 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000501342", "#text": "Loi n° 84-594 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501342", "@numtexte": "84-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "JORFTEXT000000878215", "#text": "Loi n° 84-747 du 2 août 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878215", "@numtexte": "84-747", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-08-02" }, { "@id": "JORFTEXT000000320425", "#text": "Loi n° 84-1209 du 29 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006317463", "@num": "24", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317293", "#text": "LOI n° 85-30 du 9 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317293", "@numtexte": "85-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000317283", "#text": "Loi n°85-1098 du 11 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "LEGIARTI000006274427", "@num": "1", "#text": "Loi n°85-1098 du 11 octobre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "JORFTEXT000000320895", "#text": "Loi n°85-1268 du 29 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "LEGIARTI000006274443", "@num": "1", "#text": "Loi n°85-1268 du 29 novembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "JORFTEXT000000512456", "#text": "Loi n°86-16 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000508811", "#text": "Loi n°87-508 du 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508811", "@nortexte": "INDX8700113L", "@numtexte": "87-508", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-09" }, { "@id": "JORFTEXT000000875418", "#text": "Loi n°88-13 du 5 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875418", "@nortexte": "INTX8700039L", "@numtexte": "88-13", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n° 88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275487", "@num": "85", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 85 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275511", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275523", "@num": "42", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000322096", "#text": "Loi n°89-550 du 2 août 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322096", "@nortexte": "EQUX8800114L", "@numtexte": "89-550", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000169492", "#text": "Loi n° 90-1067 du 28 novembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000169492", "@nortexte": "INTX9000041L", "@numtexte": "90-1067", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-11-28" }, { "@id": "LEGIARTI000006367413", "@num": "1", "#text": "Loi n°90-1067 du 28 novembre 1990 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169492", "@nortexte": "INTX9000041L", "@numtexte": "90-1067", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-11-28" }, { "@id": "JORFTEXT000000536085", "#text": "Loi n°91-428 du 13 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000536085", "@nortexte": "INTX9000167L", "@numtexte": "91-428", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000720100", "#text": "Loi n°91-429 du 13 mai 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000720100", "@nortexte": "INTX9100005L", "@numtexte": "91-429", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-05-13" }, { "@id": "JORFTEXT000000173995", "#text": "Loi n° 92-3 du 3 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000173995", "@nortexte": "ENVX9100061L", "@numtexte": "92-3", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-01-03" }, { "@id": "JORFTEXT000000357195", "#text": "LOI n° 92-108 du 3 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357195", "@nortexte": "INTX9100157L", "@numtexte": "92-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-02-03" }, { "@id": "JORFTEXT000000722113", "#text": "Loi n° 92-125 du 6 février 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000000726939", "#text": "Loi n° 93-1 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726939", "@nortexte": "DOMX9200114L", "@numtexte": "93-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000541618", "#text": "Loi n°93-23 du 8 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541618", "@nortexte": "INTX9200170C", "@numtexte": "93-23", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-08" }, { "@id": "LEGIARTI000006355215", "@num": "38", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 38 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355216", "@num": "38", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355221", "@num": "40", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355222", "@num": "40-1", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 40-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355226", "@num": "41", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355225", "@num": "41", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355227", "@num": "41", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355228", "@num": "42", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 42 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355229", "@num": "43", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355230", "@num": "43", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 43 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355231", "@num": "44", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 44 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355232", "@num": "45", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "LEGIARTI000006355234", "@num": "47", "#text": "Loi n°93-122 du 29 janvier 1993 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "JORFTEXT000000711603", "#text": "LOI n° 93-121 du 27 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "JORFTEXT000000711604", "#text": "LOI n° 93-122 du 29 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711604", "@nortexte": "PRMX9200148L", "@numtexte": "93-122", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-29" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n° 93-1352 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318932", "@num": "52", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000363149", "#text": "Loi n°93-1436 du 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000363149", "@nortexte": "INTX9300143L", "@numtexte": "93-1436", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000184042", "#text": "Loi n°94-504 du 22 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184042", "@nortexte": "BUDX9200177L", "@numtexte": "94-504", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-06-22" }, { "@id": "JORFTEXT000000369046", "#text": "Loi n° 95-73 du 21 janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000369046", "@nortexte": "INTX9400063L", "@numtexte": "95-73", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-01-21" }, { "@id": "JORFTEXT000000531809", "#text": "Loi n° 95-115 du 4 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000350927", "#text": "LOI n° 95-127 du 8 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000350927", "@nortexte": "INTX9400551L", "@numtexte": "95-127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-08" }, { "@id": "LEGIARTI000006319286", "@num": "1", "#text": "Loi n°95-858 du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370300", "@nortexte": "ECOX9500960L", "@numtexte": "95-858", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-07-28" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319366", "@num": "32", "#text": "Loi - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006340180", "@num": "1", "#text": "Loi n°96-142 du 21 février 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006340192", "@num": "12", "#text": "Loi n°96-142 du 21 février 1996 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000191415", "#text": "LOI96-241", "@sens": "cible", "@cidtexte": "JORFTEXT000000191415", "@nortexte": "FPPX9500193L", "@numtexte": "96-241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-03-26" }, { "@id": "LEGIARTI000006340204", "@num": "9", "#text": "Loi n°96-241 du 26 mars 1996 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191415", "@nortexte": "FPPX9500193L", "@numtexte": "96-241", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-03-26" }, { "@id": "JORFTEXT000000193354", "#text": "LOI96-314", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000742224", "#text": "LOI96-369", "@sens": "cible", "@cidtexte": "JORFTEXT000000742224", "@nortexte": "INTX9400080L", "@numtexte": "96-369", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "JORFTEXT000000376737", "#text": "LOI96-393", "@sens": "cible", "@cidtexte": "JORFTEXT000000376737", "@nortexte": "JUSX9601472L", "@numtexte": "96-393", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-05-13" }, { "@id": "JORFTEXT000000192812", "#text": "DECRET96-400", "@sens": "cible", "@cidtexte": "JORFTEXT000000192812", "@nortexte": "INTC9600096D", "@numtexte": "96-400", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-13" }, { "@id": "JORFTEXT000000193468", "#text": "LOI96-549", "@sens": "cible", "@cidtexte": "JORFTEXT000000193468", "@nortexte": "AGRX9601554L", "@numtexte": "96-549", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-06-20" }, { "@id": "JORFTEXT000000192528", "#text": "DECRET96-556", "@sens": "cible", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "JORFTEXT000000193678", "#text": "LOI96-603", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "JORFTEXT000000562247", "#text": "DECRET96-903", "@sens": "cible", "@cidtexte": "JORFTEXT000000562247", "@nortexte": "FPPA9610025D", "@numtexte": "96-903", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "JORFTEXT000000562249", "#text": "DECRET96-904", "@sens": "cible", "@cidtexte": "JORFTEXT000000562249", "@nortexte": "FPPA9610026D", "@numtexte": "96-904", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-14" }, { "@id": "LEGIARTI000006319843", "@num": "38", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 38 (V)", "@sens": "cible", 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L2122-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389973", "@num": "L2122-30", "#text": "Code général des collectivités territoriales - art. L2122-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389974", "@num": "L2122-31", "#text": "Code général des collectivités territoriales - art. L2122-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389974", "@num": "L2122-31", "#text": "Code général des collectivités territoriales - art. L2122-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389975", "@num": "L2122-32", "#text": "Code général des collectivités territoriales - art. L2122-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389975", "@num": "L2122-32", "#text": "Code général des collectivités territoriales - art. L2122-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389976", "@num": "L2122-33", "#text": "Code général des collectivités territoriales - art. L2122-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389976", "@num": "L2122-33", "#text": "Code général des collectivités territoriales - art. L2122-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389979", "@num": "L2122-34", "#text": "Code général des collectivités territoriales - art. L2122-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389979", "@num": "L2122-34", "#text": "Code général des collectivités territoriales - art. L2122-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389980", "@num": "L2122-35", "#text": "Code général des collectivités territoriales - art. L2122-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389980", "@num": "L2122-35", "#text": "Code général des collectivités territoriales - art. L2122-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389981", "@num": "L2122-35", "#text": "Code général des collectivités territoriales - art. L2122-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389914", "@num": "L2122-4", "#text": "Code général des collectivités territoriales - art. L2122-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389914", "@num": "L2122-4", "#text": "Code général des collectivités territoriales - art. L2122-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389915", "@num": "L2122-4", "#text": "Code général des collectivités territoriales - art. L2122-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389916", "@num": "L2122-4", "#text": "Code général des collectivités territoriales - art. L2122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389918", "@num": "L2122-5", "#text": "Code général des collectivités territoriales - art. L2122-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389918", "@num": "L2122-5", "#text": "Code général des collectivités territoriales - art. L2122-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389919", "@num": "L2122-6", "#text": "Code général des collectivités territoriales - art. L2122-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389919", "@num": "L2122-6", "#text": "Code général des collectivités territoriales - art. L2122-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389920", "@num": "L2122-6", "#text": "Code général des collectivités territoriales - art. L2122-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389922", "@num": "L2122-7", "#text": "Code général des collectivités territoriales - art. L2122-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389921", "@num": "L2122-7", "#text": "Code général des collectivités territoriales - art. L2122-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389921", "@num": "L2122-7", "#text": "Code général des collectivités territoriales - art. L2122-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389923", "@num": "L2122-7-1", "#text": "Code général des collectivités territoriales - art. L2122-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410781", "@num": "L2122-7-1", "#text": "Code général des collectivités territoriales - art. L2122-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027433897", "@num": "L2122-7-1", "#text": "Code général des collectivités territoriales - art. L2122-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389924", "@num": "L2122-7-2", "#text": "Code général des collectivités territoriales - art. L2122-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041410777", "@num": "L2122-7-2", "#text": "Code général des collectivités territoriales - art. L2122-7-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027433893", "@num": "L2122-7-2", "#text": "Code général des collectivités territoriales - art. L2122-7-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389925", "@num": "L2122-8", "#text": "Code général des collectivités territoriales - art. L2122-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389925", "@num": "L2122-8", "#text": "Code général des collectivités territoriales - art. L2122-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389926", "@num": "L2122-9", "#text": "Code général des collectivités territoriales - art. L2122-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389926", "@num": "L2122-9", "#text": "Code général des collectivités territoriales - art. L2122-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027433890", "@num": "L2122-9", "#text": "Code général des collectivités territoriales - art. L2122-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389982", "@num": "L2123-1", "#text": "Code général des collectivités territoriales - art. L2123-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389982", "@num": "L2123-1", "#text": "Code général des collectivités territoriales - art. L2123-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041412034", "@num": "L2123-1", "#text": "Code général des collectivités territoriales - art. L2123-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045214220", "@num": "L2123-1", "#text": "Code général des collectivités territoriales - art. L2123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390001", "@num": "L2123-10", "#text": "Code général des collectivités territoriales - art. L2123-10 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390001", "@num": "L2123-10", "#text": "Code général des collectivités territoriales - art. L2123-10 (T)", "@sens": "cible",

Article L3431-2 AUTONOME ABROGE, en vigueur du 31/12/2002 au 01/01/2018 (Code général des collectivités territoriales)