{ "article": { "LEGIARTI000006531988": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-04-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006531988", "URL": "article/LEGI/ARTI/00/00/06/53/19/LEGIARTI000006531988.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PPHHTXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006299100", "@num": "178 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299097", "@num": "178 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299113", "@num": "204", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299116", "@num": "205", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299119", "@num": "207", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300696", "@num": "51 septies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 septies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304867", "@num": "511 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 511 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293579", "@num": "170", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 170 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293606", "@num": "186", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293609", "@num": "189", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293615", "@num": "190", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293526", "@num": "70", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 70 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000509616", "@nor": "ECOP8700376D", "@num": "88-372", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°88-372 du 18 avril 1988 PORTANT SUPPRESSION DU SERVICE DES LABORATOIRES DU MINISTERE DE L'ECONOMIE,DES FINANCES ET DE LA PRIVATISATION", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000509616", "@c_titre_court": "Décret n°88-372 du 18 avril 1988" }, { "@fin": "2999-01-01", "#text": "Décret n°88-372 du 18 avril 1988 portant suppression du service des laboratoires du ministère de l'économie, des finances et de la privatisation", "@debut": "1988-04-20", "@id_txt": "LEGITEXT000006066557", "@c_titre_court": "Décret n°88-372 du 18 avril 1988" } ], "@date_publi": "1988-04-20", "@date_signature": "1988-04-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006531988", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1988-04-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le service des laboratoires du ministère de l'économie, des finances et de la privatisation est supprimé.
\n
" } }, "LEGIARTI000006293526": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "70", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006293526", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293526.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0070AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988 incorporé le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988 incorporé le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000032881261", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191193", "@fin": "1993-01-01", "#text": "Régime général.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179174", "@fin": "2999-01-01", "#text": "IV : Règlement des distilleries", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293525", "@fin": "1989-07-14", "@num": "70", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293526", "@fin": "1993-01-01", "@num": "70", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293527", "@fin": "2000-08-04", "@num": "70", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293528", "@fin": "2999-01-01", "@num": "70", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la tenue des comptes, les reconnaissances et toutes les déclarations ou constatations prévues au présent règlement, les alcools dont le titre est supérieur à 70° G. L. sont obligatoirement déclarés au dixième de degré G. L. et au demi-degré C. de température.
\n
Pour le contrôle du titre déclaré, seuls font foi les alcoomètres et thermomètres réglementaires dont les agents des impôts sont pourvus par l'administration.
\n
En cas de désaccord sur le titre alcoolique d'un produit, un échantillon de celui-ci est soumis au service des laboratoires de la direction générale des douanes et droits indirects.
" } }, "LEGIARTI000006293579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "170", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-10", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006293579", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293579.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0170AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191201", "@fin": "2999-01-01", "#text": "1° : Dénaturation des alcools par le procédé général", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293578", "@fin": "1989-07-14", "@num": "170", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293579", "@fin": "2016-07-10", "@num": "170", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881236", "@fin": "2999-01-01", "@num": "170", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Des décisions du ministre de l'économie et des finances prises sur l'avis du service des laboratoires de la direction générale des douanes et droits indirects déterminent les conditions que doivent remplir les alcools présentés à la dénaturation.
\n
" } }, "LEGIARTI000006293606": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "186", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006293606", "URL": "article/LEGI/ARTI/00/00/06/29/36/LEGIARTI000006293606.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0186AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 165", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191203", "@fin": "2999-01-01", "#text": "2° : Dénaturation des alcools par un procédé spécial", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293605", "@fin": "1989-07-14", "@num": "186", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293606", "@fin": "1998-04-22", "@num": "186", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293607", "@fin": "2016-07-10", "@num": "186", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881225", "@fin": "2999-01-01", "@num": "186", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lesdits industriels mentionnent dans la demande d'autorisation prévue à l'article 165, les indications supplémentaires suivantes :
\n
1° Le procédé de dénaturation proposé ;
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2° La quantité approximative d'alcool nécessaire pour les fabrications d'une année.
\n
Le ministre de l'économie et des finances statue après avis du service des laboratoires de la direction générale des douanes et droits indirects.
" } }, "LEGIARTI000006293609": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "189", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006293609", "URL": "article/LEGI/ARTI/00/00/06/29/36/LEGIARTI000006293609.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0189AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 188", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988, incorporé le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988, incorporé le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191202", "@fin": "1993-01-01", "#text": "Dénaturation des alcools par un procédé spécial.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293608", "@fin": "1989-07-14", "@num": "189", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293609", "@fin": "1993-01-01", "@num": "189", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293610", "@fin": "2016-07-10", "@num": "189", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881214", "@fin": "2999-01-01", "@num": "189", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les produits à base d'alcool dénaturé par un procédé spécial circulent librement s'ils ne renferment pas d'alcool non transformé ou s'ils ont le caractère de produits achevés, définis à l'article 188.
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Si, ne présentant pas ce caractère, ces produits contiennent encore de l'alcool à l'état libre, le service des impôts peut, sur l'avis du service des laboratoires de la direction générale des douanes et droits indirects, les dispenser des formalités à la circulation.
" } }, "LEGIARTI000006293615": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006293615", "URL": "article/LEGI/ARTI/00/00/06/29/36/LEGIARTI000006293615.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0190AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 631", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988, incorporé le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988, incorporé le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGITEXT000042155308", "#text": "Arrêté du 16 juillet 2020 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000042148165", "@nortexte": "ECOD2018525A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-16" }, { "@id": "LEGITEXT000042447341", "#text": "Arrêté du 14 octobre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042445939", "@nortexte": "CCPD2027754A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-14" }, { "@id": "LEGITEXT000043088232", "#text": "Arrêté du 15 janvier 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043087845", "@nortexte": "CCPD2101207A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191204", "@fin": "1993-01-01", "#text": "Emploi de l'alcool sans dénaturation préalable.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179178", "@fin": "2999-01-01", "#text": "I : Alcools dénaturés", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161965", "@fin": "2999-01-01", "#text": "Section IV : Régimes particuliers", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293614", "@fin": "1989-07-14", "@num": "190", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293615", "@fin": "1993-01-01", "@num": "190", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293616", "@fin": "1998-04-22", "@num": "190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293617", "@fin": "2000-08-04", "@num": "190", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293618", "@fin": "2016-07-10", "@num": "190", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881246", "@fin": "2999-01-01", "@num": "190", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque, pour des raisons d'ordre technique, l'emploi d'alcool dénaturé par le procédé général ou par un procédé spécial s'avère incompatible avec la fabrication de certains produits, le service des impôts peut, sur l'avis du service des laboratoires de la direction générale des douanes et droits indirects ,autoriser les industriels qui en font la demande à employer auxdites fabrications, en franchise des droits, de l'alcool non dénaturé.
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Cette autorisation, essentiellement révocable, est subordonnée à la condition que le circuit suivi par l'alcool au cours de la fabrication soit complètement clos ou que ladite fabrication ait lieu sous la surveillance du service des impôts.
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Les frais de surveillance sont remboursés par l'industriel dans les conditions prévues à l'article 631 du code général des impôts.
" } }, "LEGIARTI000006299097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "178 P", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006299097", "URL": "article/LEGI/ARTI/00/00/06/29/90/LEGIARTI000006299097.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0178ARXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988, incorporé à l'annexe 3 le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988, incorporé à l'annexe 3 le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27 Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179389", "@fin": "1993-01-05", "#text": "Réglementation des essences d'absinthe et produits assimilés ou susceptibles de les suppléer.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162277", "@fin": "1993-01-05", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146842", "@fin": "1996-05-12", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133755", "@fin": "2001-06-27", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - Taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299096", "@fin": "1989-07-14", "@num": "178 P", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299097", "@fin": "1993-01-05", "@num": "178 P", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299098", "@fin": "2999-01-01", "@num": "178 P", "@etat": "VIGUEUR", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procédés de dénaturation doivent être agréés par la direction générale des impôts après avis du service des laboratoires de la direction générale des douanes et droits indirects.
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Les produits additionnés de substances dénaturantes doivent être emmagasinés à part.
" } }, "LEGIARTI000006299100": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "178 AA", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006299100", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299100.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0178BCXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000569064", "#text": "Décret 97-1195 1997-12-24 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000569064", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298941", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179382", "@fin": "2999-01-01", "#text": "I : Réglementation des essences d'absinthe et produits assimilés ou susceptibles de les suppléer", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162263", "@fin": "2999-01-01", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146831", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299099", "@fin": "1989-07-14", "@num": "178 AA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299100", "@fin": "2999-01-01", "@num": "178 AA", "@etat": "VIGUEUR", "@debut": "1989-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut, sur la demande des fabricants, des importateurs, des négociants en gros ou des utilisateurs d'essence de badiane, d'anis, de fenouil, d'hysope ou d'anéthol, et après avis du service des laboratoires de la direction générale des douanes et droits indirects, dispenser des formalités à la circulation prévues à l'article 178 F les essences additionnées de substances dénaturantes et les préparations composées destinées à la fabrication de confiserie, d'extraits alimentaires, de dentifrices, de produits de parfumerie et de toilette et d'autres produits similaires, dans lesquelles les essences visées ne constituent pas l'élément dominant ou sont additionnées de substances rendant la préparation impropre à la fabrication d'une boisson anisée.
\n
" } }, "LEGIARTI000006299113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-23", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006299113", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299113.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0204AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162265", "@fin": "2999-01-01", "#text": "Section III : Fonctionnement des bureaux de garantie", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146832", "@fin": "2999-01-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299112", "@fin": "1989-07-14", "@num": "204", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299113", "@fin": "2006-07-23", "@num": "204", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299114", "@fin": "2999-01-01", "@num": "204", "@etat": "VIGUEUR", "@debut": "2006-07-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de contestation sur le titre, il doit être fait une prise d'essai sur l'ouvrage pour être envoyée, sous les cachets du fabricant et de l'essayeur, au directeur général des douanes et droits indirects qui le fait essayer.
\n
" } }, "LEGIARTI000006299116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "205", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-23", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006299116", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0205AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162265", "@fin": "2999-01-01", "#text": "Section III : Fonctionnement des bureaux de garantie", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146832", "@fin": "2999-01-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299115", "@fin": "1989-07-14", "@num": "205", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299116", "@fin": "2006-07-23", "@num": "205", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299117", "@fin": "2999-01-01", "@num": "205", "@etat": "VIGUEUR", "@debut": "2006-07-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pendant ce temps, l'ouvrage présenté est laissé au bureau de garantie sous les cachets de l'essayeur et du fabricant, et, lorsque le laboratoire de la direction générale des douanes et droits indirects a fait connaître les résultats de son essai, l'ouvrage est définitivement titré et, s'il y a lieu, marqué conformément à ce résultat.
\n
" } }, "LEGIARTI000006299119": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006299119", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299119.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0207AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988, incorporé à l'annexe 3 le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988, incorporé à l'annexe 3 le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162279", "@fin": "1994-09-02", "#text": "Section III : Fonctionnement des bureaux de garantie.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146843", "@fin": "1994-09-02", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133755", "@fin": "2001-06-27", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - Taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299118", "@fin": "1989-07-14", "@num": "207", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299119", "@fin": "1994-09-02", "@num": "207", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299120", "@fin": "1998-04-22", "@num": "207", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299121", "@fin": "2006-07-23", "@num": "207", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299122", "@fin": "2016-07-10", "@num": "207", "@etat": "MODIFIE", "@debut": "2006-07-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881508", "@fin": "2999-01-01", "@num": "207", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout propriétaire d'un ouvrage d'or, de platine ou d'argent portant le poinçon de la garantie peut exercer une action contre le fabricant ou l'importateur si le titre réel ne correspond pas à celui indiqué par le poinçon. En cas de doute, il peut demander au directeur général des douanes et droits indirects un nouvel essai.
\n
" } }, "LEGIARTI000006300696": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "51 septies G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006300696", "URL": "article/LEGI/ARTI/00/00/06/30/06/LEGIARTI000006300696.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0051AVXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1989-10-30", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGIAN1 69", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006531988", "@num": "1", "#text": "Décret n°88-372 du 18 avril 1988 - art. 1 (V) JORF 20 avril 1988, incorporé à l'annexe 4 le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006531989", "@num": "2", "#text": "Décret n°88-372 du 18 avril 1988 - art. 2 (V) JORF 20 avril 1988, incorporé à l'annexe 4 le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509616", "@nortexte": "ECOP8700376D", "@numtexte": "88-372", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197163", "@fin": "1993-01-05", "#text": "Régime général.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191524", "@fin": "1993-01-05", "#text": "D : Règlement des distilleries", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179500", "@fin": "1993-01-05", "#text": "I : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162407", "@fin": "1996-05-12", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146917", "@fin": "1996-05-12", "#text": "Chapitre premier : Boissons", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133786", "@fin": "1996-05-12", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300695", "@fin": "1989-07-14", "@num": "51 septies G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300696", "@fin": "1993-01-05", "@num": "51 septies G", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006300697", "@fin": "2001-03-31", "@num": "51 septies G", "@etat": "PERIME", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le compte de magasin prévu à l'article 69 de l'annexe I au code général des impôts est tenu en alcool pur.
\n
Aux charges de ce compte sont inscrites les quantités d'alcool :
\n
Existantes en magasin à l'inventaire de fin de campagne Obtenues dans l'usine Introduites dans la distillerie sous le couvert de titres de mouvement Reconnues extraites des appareils de rectification ou de déshydratation par les agents des impôts Dégagées en excédent lors des inventaires.
\n
Aux décharges de ce compte sont portées les quantités d'alcool :
\n
Régulièrement expédiées sous le couvert de titres de mouvement Renfermées dans les échantillons prélevés par les agents des impôts aux fins d'analyse et régulièrement expédiées à cet effet à des laboratoires notamment à celui de la direction générale des douanes et droits indirects Déclarées soumises à un repassage une rectification ou une déshydratation Constituées d'alcools imparfaits et déclarées être ajoutées aux matières à distiller lorsque ces alcools ont déjà été pris en charge Dénaturées sur place dans les conditions réglementaires Dont la perte accidentelle ou la destruction est régulièrement constatée Dégagées en manquant lors des inventaires.
\n
Les quantités d'alcool utilisées pour la macération de fruits ne sont pas portées aux décharges du compte de magasin.
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Lorsque la franchise des droits sur un produit soumis à l'impôt perçu par le service des impôts est subordonnée à une dénaturation préalable, l'emploi de nouveaux procédés de dénaturation est autorisé par le ministre de l'économie et des finances, au vu de l'avis du service des laboratoires de la direction générale des douanes et droits indirects.
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Article 1 AUTONOME VIGUEUR, en vigueur depuis le 20/04/1988 (Décret n°88-372 du 18 avril 1988 PORTANT SUPPRESSION DU SERVICE DES LABORATOIRES DU MINISTERE DE L'ECONOMIE,DES FINANCES ET DE LA PRIVATISATION)