{ "article": { "LEGIARTI000006615354": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615354", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615354.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X035AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006309568", "@num": "292", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 292 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153099", "@fin": "2999-01-01", "#text": "Paragraphe 1 : A l'importation.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138836", "@fin": "2999-01-01", "#text": "Section 4 : Valeur des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122072", "@fin": "2999-01-01", "#text": "Chapitre IV : Conditions d'application de la loi tarifaire", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006615354", "@fin": "2007-09-01", "@num": "35", "@etat": "PERIME", "@debut": "1949-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(adoption d'une réglementation CEE qui se substitue au droit national).
\n
" } }, "LEGIARTI000006309567": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "292", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-05-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309567", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309567.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0292AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030818088", "@num": "45", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000043573573", "@num": "1", "#text": "Arrêté du 31 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043567616", "@nortexte": "CCPE2112747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-31" }, { "@id": "LEGIARTI000041472158", "@num": "113", "#text": "Code des douanes - art. 113 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835065", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043573801", "@num": "41 quinquies D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quinquies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615354", "@num": "35", "#text": "Code des douanes - art. 35 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162826", "@fin": "1985-12-31", "#text": "IMPORTATIONS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048218732", "@fin": "1954-04-11", "@num": "292", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477219", "@fin": "1954-08-15", "@num": "292", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049580068", "@fin": "1979-07-01", "@num": "292", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309567", "@fin": "1980-05-31", "@num": "292", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309568", "@fin": "1996-05-12", "@num": "292", "@etat": "MODIFIE", "@debut": "1980-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309569", "@fin": "2020-01-01", "@num": "292", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993396", "@fin": "2022-01-01", "@num": "292", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472118", "@fin": "2999-01-01", "@num": "292", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La base d'imposition est constituée par la valeur définie à l'article 35 du code des douanes.
\n
Toutefois, sont à comprendre dans la base d'imposition :
\n
1° Les impôts, droits, prélèvements et autres taxes qui sont dus en raison de l'importation, à l'exception de la taxe sur la valeur ajoutée elle-même;
\n
2° Les frais accessoires, tels que les frais de commission, d'emballage, de transport et d'assurance intervenant jusqu'au premier lieu de destination des biens à l'intérieur du pays; par premier lieu de destination, il faut entendre le lieu mentionné sur la lettre de voiture ou tout autre document de transport sous le couvert duquel les biens sont importés; à défaut de cette mention, le premier lieu de destination est celui de la première rupture de charge.
\n
Ne sont pas à comprendre dans la base d'imposition les remises, rabais et autres réductions de prix acquis au moment de l'importation.
" } }, "LEGIARTI000006309568": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "292", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1980-05-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309568", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309568.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0292AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000030818088", "@num": "45", "#text": "Loi n° 2004-639 du 2 juillet 2004 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000253374", "@nortexte": "DOMX0400036L", "@numtexte": "2004-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000043573573", "@num": "1", "#text": "Arrêté du 31 mai 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043567616", "@nortexte": "CCPE2112747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-31" }, { "@id": "LEGIARTI000041472158", "@num": "113", "#text": "Code des douanes - art. 113 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835065", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043573801", "@num": "41 quinquies D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quinquies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043584984", "@num": "50 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615354", "@num": "35", "#text": "Code des douanes - art. 35 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162566", "@fin": "2999-01-01", "#text": "Section VIII : Importations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000048218732", "@fin": "1954-04-11", "@num": "292", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477219", "@fin": "1954-08-15", "@num": "292", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049580068", "@fin": "1979-07-01", "@num": "292", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309567", "@fin": "1980-05-31", "@num": "292", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309568", "@fin": "1996-05-12", "@num": "292", "@etat": "MODIFIE", "@debut": "1980-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309569", "@fin": "2020-01-01", "@num": "292", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993396", "@fin": "2022-01-01", "@num": "292", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472118", "@fin": "2999-01-01", "@num": "292", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La base d'imposition est constituée par la valeur définie par la législation douanière conformément aux règlements communautaires en vigueur (1).
\n
Toutefois, sont à comprendre dans la base d'imposition :
\n
1° Les impôts, droits, prélèvements et autres taxes qui sont dus en raison de l'importation, à l'exception de la taxe sur la valeur ajoutée elle-même ;
\n
2° Les frais accessoires, tels que les frais de commission, d'emballage, de transport et d'assurance intervenant jusqu'au premier lieu de destination des biens à l'intérieur du pays ; par premier lieu de destination, il faut entendre le lieu mentionné sur la lettre de voiture ou tout autre document de transport sous le couvert duquel les biens sont importés ; à défaut de cette mention, le premier lieu de destination est celui de la première rupture de charge.
\n
Ne sont pas à comprendre dans la base d'imposition les remises, rabais et autres réductions de prix acquis au moment de l'importation.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309567", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615354", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309568", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615354", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006615354", "liens_entrants": true }

Article 35 AUTONOME PERIME, en vigueur du 01/01/1949 au 01/09/2007 (Code des douanes)