{ "article": { "LEGIARTI000006615233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "268 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1978-07-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006615233", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615233.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X268CAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888309", "#text": "Loi 76-448 1976-05-24 art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "LEGIARTI000028447902", "@num": "L151-1", "#text": "Code de l'environnement - art. L151-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615119", "@num": "268", "#text": "Code des douanes - art. 268 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615231", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 78-712 1978-06-21 art. 1 JORF 8 juillet 1978", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615233", "@fin": "1993-01-01", "@num": "268 ter", "@etat": "MODIFIE", "@debut": "1978-07-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615234", "@fin": "2001-01-01", "@num": "268 ter", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615235", "@fin": "2016-01-01", "@num": "268 ter", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031816882", "@fin": "2022-01-01", "@num": "268 ter", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du droit prévu aux articles 268 et 268 bis ci-dessus, les échanges entre la France continentale, la région de Corse et chacun des départements d'outre-mer, sont assimilés à des opérations d'importation ou d'exportation.
\n
" } }, "LEGIARTI000006615231": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "268 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-08-10", "DATE_DEBUT": "1984-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615231", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615231.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X268BAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000320878", "#text": "Loi 67-1114 1967-12-21 art. 20 JORF 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000888309", "#text": "Loi 76-448 1976-05-24 art. 14 JORF 25 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000880223", "#text": "Loi 82-659 1982-07-30 art. 23, art. 24 JORF 31 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000880223", "@numtexte": "82-659", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 124 JORF 30 décembre 1983 en vigueur le 1er janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006304944", "@num": "572", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 572 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615233", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391924", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392626", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 78-712 1978-06-21 art. 1 JORF 8 juillet 1978", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615231", "@fin": "1994-08-10", "@num": "268 bis", "@etat": "MODIFIE", "@debut": "1984-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615232", "@fin": "2003-01-06", "@num": "268 bis", "@etat": "ABROGE", "@debut": "1994-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les cigarettes, les cigares, les cigarillos, les tabacs à fumer, les tabacs à mâcher et les tabacs à priser destinés à être consommés en Corse sont passibles d'un droit de consommation.
\n
Pour les produits des espèces fabriquées et vendues au public en France continentale, le droit de consommation est fixé à des taux permettant leur vente au détail en Corse à des prix égaux aux deux tiers des prix de vente au détail en France continentale, s'il s'agit de cigarettes et de tabacs à fumer, à mâcher ou à priser, et aux 85 p. 100 des prix de vente au détail en France continentale, s'il s'agit de cigares et de cigarillos.
\n
Pour les autres produits, les taux du droit de consommation sont ceux applicables aux produits visés à l'alinéa précédent et présentant la plus grande analogie avec les produits considérés.
\n
2. Le droit de consommation est exigible soit à l'importation, soit à l'issue de la fabrication par les usines locales.
\n
3. Le droit de consommation est recouvré comme en matière de droit de douane. Les infractions sont constatées et réprimées et les instances instruites et jugées conformément aux dispositions du titre XII du code des douanes.
\n
4. 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 du département de la Corse ;
\n
De trois quarts à un compte spécial du Trésor.
\n
5. Des arrêtés du ministre de l'économie et des finances fixent les taux du droit de consommation visé au paragraphe 1 ci-dessus et déterminent les autres modalités d'application des dispositions des paragraphes 1 à 4 ci-dessus.
" } }, "LEGIARTI000006615232": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "268 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-06", "DATE_DEBUT": "1994-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006615232", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615232.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X268BAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318458", "@num": "103", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 103 () JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000713238", "#text": "Loi 94-679 1994-08-08 art. 55 III, IV JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698499", "@num": "55", "#text": "Loi n°94-679 du 8 août 1994 - art. 55 () JORF 10 août 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006321612", "@num": "40", "#text": "Loi - art. 40 (V) JORF 31 décembre 2002 en vigueur le 6 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 art. 40 II, III Finances rectificative pour 2002 JORF 31 décembre 2002 en vigueur le 6 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006304944", "@num": "572", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 572 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615233", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391924", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392626", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122062", "@fin": "2999-01-01", "#text": "Chapitre Ier : Taxes intérieures.", "@debut": "1966-12-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615231", "@fin": "1994-08-10", "@num": "268 bis", "@etat": "MODIFIE", "@debut": "1984-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615232", "@fin": "2003-01-06", "@num": "268 bis", "@etat": "ABROGE", "@debut": "1994-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les cigarettes, les cigares, les cigarillos, les tabacs à mâcher, les tabacs à priser, les tabacs fine coupe destinés à rouler les cigarettes et les autres tabacs à fumer, destinés à être consommés dans les départements de Corse, sont passibles d'un droit de consommation.
\n
Pour les produits des espèces fabriquées et vendues au public en France continentale, le droit de consommation est fixé à des taux permettant leur vente au détail dans les départements de Corse à des prix égaux aux deux tiers des prix de vente au détail en France continentale, s'il s'agit de cigarettes, de tabacs à mâcher, de tabacs à priser, de tabacs fine coupe destinés à rouler les cigarettes et des autres tabacs à fumer, et aux 85 % des prix de vente au détail en France continentale, s'il s'agit de cigares et de cigarillos.
\n
Pour les autres produits, les taux du droit de consommation sont ceux applicables aux produits visés à l'alinéa précédent et présentant la plus grande analogie avec les produits considérés.
\n
2. Le droit de consommation est exigible soit à l'importation, soit à la cessation du bénéfice du régime suspensif d'accise, soit à l'issue de la fabrication par les usines locales.
\n
3. Le droit de consommation est recouvré comme en matière de droit de douane. Les infractions sont constatées et réprimées et les instances instruites et jugées conformément aux dispositions du titre XII du code des douanes.
\n
4. 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
5. Des arrêtés du ministre de l'économie et des finances fixent les taux du droit de consommation visé au paragraphe 1 ci-dessus et déterminent les autres modalités d'application des dispositions des paragraphes 1 à 4 ci-dessus.
" } }, "LEGIARTI000028447902": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L151-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447902", "URL": "article/LEGI/ARTI/00/00/28/44/79/LEGIARTI000028447902.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028428505", "@num": "23", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615233", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615264", "@num": "285 sexies", "#text": "Code des douanes - art. 285 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006832975", "@num": "L151-2", "#text": "Code de l'environnement - art. L151-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248837", "@num": "L651-4", "#text": "Code de l'environnement - art. L651-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006835239", "@num": "R151-1", "#text": "Code de l'environnement - art. 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La taxe générale sur les activités polluantes est déclarée, acquittée, recouvrée et contrôlée conformément aux articles 266 sexies à 266 terdecies, 268 ter et 285 sexies du code des douanes.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615232", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615233", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615231", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615233", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028447902", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615233", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000888309": { "SM": { "CONTENU": "PORTANT AMENAGEMENT DU MONOPOLE DES TABACS MANUFACTURES. - REGIME ECONOMIQUE
- REGIME FISCAL
- CONTENTIEUX ET DISPOSITIONS DIVERSES" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880209", "#text": "Loi n°66-1011 du 28 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880209", "@numtexte": "66-1011", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-28" }, { "@id": "JORFTEXT000000880209", "#text": "Loi n°66-1011 du 28 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880209", "@numtexte": "66-1011", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-28" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n° 67-1114 du 21 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002471744", "@num": "20", "#text": "Loi n° 67-1114 du 21 décembre 1967 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000291896", "#text": "Arrêté du 21 septembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000291896", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-09-21" }, { "@id": "JORFTEXT000000507085", "#text": "Décret n°77-1186 du 18 octobre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000507085", "@numtexte": "77-1186", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-10-18" }, { "@id": "LEGIARTI000006557312", "@num": "6", "#text": "Décret n°78-1108 du 23 novembre 1978 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696584", "@numtexte": "78-1108", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-23" }, { "@id": "JORFTEXT000000886458", "#text": "Loi n°78-1239 du 29 décembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001496340", "@num": "25", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 25, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000002477821", "@num": "1", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273730", "@num": "18", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000001295285", "@num": "18", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 18, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006274081", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000006274082", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000006274080", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000006274083", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000006302119", "@num": "3", "#text": "Loi n°84-603 du 13 juillet 1984 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692965", "@numtexte": "84-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000727316", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727316", "@nortexte": "BUDF9200040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000543208", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543208", "@nortexte": "BUDD9370002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-14" }, { "@id": "JORFTEXT000000544132", "#text": "DECRET93-642", "@sens": "cible", "@cidtexte": "JORFTEXT000000544132", "@nortexte": "BUDF9200059D", "@numtexte": "93-642", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" 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"JORFTEXT000000210965", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000210965", "@nortexte": "ECOD9970013A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-16" }, { "@id": "LEGIARTI000006310067", "@num": "565", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 565 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310082", "@num": "569", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 569 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304959", "@num": "575 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304960", "@num": "575 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615231", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615233", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315676", "@num": "L42", "#text": "Livre des procédures fiscales - art. 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Article 268 ter AUTONOME MODIFIE, en vigueur du 08/07/1978 au 01/01/1993 (Code des douanes)