{ "article": { "LEGIARTI000006690010": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5124-17-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006690010", "URL": "article/LEGI/ARTI/00/00/06/69/00/LEGIARTI000006690010.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5124L17XXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006321278", "@num": "147", "#text": "Loi - art. 147 () JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000020000288", "@num": "177", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000006915045", "@num": "D5124-57", "#text": "Code de la santé publique - art. D5124-57 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006915047", "@num": "D5124-57-1", "#text": "Code de la santé publique - art. D5124-57-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689916", "@num": "L5121-17", "#text": "Code de la santé publique - art. L5121-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689919", "@num": "L5121-18", "#text": "Code de la santé publique - art. L5121-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689920", "@num": "L5121-19", "#text": "Code de la santé publique - art. L5121-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690011", "@num": "L5124-18", "#text": "Code de la santé publique - art. L5124-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171369", "@fin": "2999-01-01", "#text": "Chapitre IV : Fabrication et distribution en gros.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006690010", "@fin": "2009-01-01", "@num": "L5124-17-2", "@etat": "ABROGE", "@debut": "2001-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les médicaments bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 font l'objet d'une taxe annuelle instituée au profit de l'Agence française de sécurité sanitaire des produits de santé, suivant les modalités prévues aux articles L. 5121-17, L. 5121-18 et L. 5121-19.
\n
" } }, "LEGIARTI000006321278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "147", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006321278", "URL": "article/LEGI/ARTI/00/00/06/32/12/LEGIARTI000006321278.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJPXXXXXX147AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006690009", "@num": "L5124-17-1", "#text": "Code de la santé publique - art. L5124-17-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147583", "@fin": "2999-01-01", "#text": "EMPLOI ET SOLIDARITE.", "@debut": "2001-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134190", "@fin": "2999-01-01", "#text": "B. : Autres mesures.", "@debut": "2001-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114795", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2001-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084635", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2001-12-29" } ] }, "@cid": "JORFTEXT000000592233", "@nor": "ECOX0100125L", "@num": "2001-1275", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2001-1275 du 28 décembre 2001 de finances pour 2002 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000592233", "@c_titre_court": "LOI n° 2001-1275 du 28 décembre 2001" }, { "@fin": "2999-01-01", "#text": "Loi n° 2001-1275 du 28 décembre 2001 de finances pour 2002 (1)", "@debut": "2001-12-29", "@id_txt": "LEGITEXT000005631961", "@c_titre_court": "Loi n° 2001-1275 du 28 décembre 2001" } ], "@date_publi": "2001-12-29", "@date_signature": "2001-12-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006321278", "@fin": "2999-01-01", "@num": "147", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006689916": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-24", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006689916", "URL": "article/LEGI/ARTI/00/00/06/68/99/LEGIARTI000006689916.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5121L17XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229299", "@num": "1", "#text": "Arrêté du 1 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000800025", "@nortexte": "SANS0420705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-01" }, { "@id": "LEGIARTI000006232069", "@num": "1", "#text": "Décret n°2004-648 du 2 juillet 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801582", "@nortexte": "SANG0421843D", "@numtexte": "2004-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000023383896", "@num": "23", "#text": "Loi n° 2005-1720 du 30 décembre 2005 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000019231045", "#text": "Arrêté du 7 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGIARTI000019231053", "@num": "1", "#text": "Arrêté du 7 juillet 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGITEXT000020274436", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274445", "@num": "1", "#text": "Arrêté du 6 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274448", "@num": "2", "#text": "Arrêté du 6 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020619286", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020609183", "@nortexte": "SASP0910443A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020955768", "@num": "1", "#text": "Arrêté du 27 juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020954935", "@nortexte": "SASP0917837A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-07-27" }, { "@id": "LEGIARTI000021233237", "@num": "1", "#text": "Arrêté du 30 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021232572", "@nortexte": "SASP0925601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGIARTI000023501790", "@num": "1", "#text": "Arrêté du 26 janvier 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492693", "@nortexte": "ETSP1102561A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-26" }, { "@id": "LEGIARTI000020529742", "@num": "D5121-67", "#text": "Code de la santé publique - art. D5121-67 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703410", "@num": "L5121-14-3", "#text": "Code de la santé publique - art. L5121-14-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689925", "@num": "L5121-20", "#text": "Code de la santé publique - art. L5121-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036408597", "@num": "L5521-2", "#text": "Code de la santé publique - art. L5521-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693719", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693715", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693722", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693720", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013582", "@num": "L162-17", "#text": "Code de la sécurité sociale. - art. L162-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741370", "@num": "L162-17-5", "#text": "Code de la sécurité sociale. - art. L162-17-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689916", "@fin": "2000-12-24", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689917", "@fin": "2004-01-01", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689918", "@fin": "2009-01-01", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020039274", "@fin": "2010-02-26", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941978", "@fin": "2011-11-30", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025124663", "@fin": "2012-01-01", "@num": "L5121-17", "@etat": "ABROGE", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les médicaments et les produits bénéficiaires d'une autorisation de mise sur le marché délivrée par l'Agence française de sécurité sanitaire des produits de santé ou par la Communauté européenne sont frappées d'une taxe annuelle perçue au profit de l'Agence française de sécurité sanitaire des produits de santé.
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La taxe annuelle prévue à l'alinéa précédent est fixée par décret dans la limite de 20 000 F par spécialité pharmaceutique et produit bénéficiant d'une autorisation de mise sur le marché. Elle est due par le titulaire de cette autorisation.
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La taxe n'est pas exigible pour les médicaments ou produits dont les ventes, à l'exclusion des ventes à l'exportation, n'ont pas atteint, au cours de l'année civile précédente, un montant hors taxe de 500 000 F.
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Lorsqu'un médicament ou produit est présenté en plusieurs conditionnements d'une contenance différente, c'est le montant total des ventes du médicament ou produit, sous ses différents conditionnements, qui doit être retenu pour l'application des dispositions précédentes.
\n
En ce qui concerne les médicaments à base de préparations homéopathiques ou d'allergènes, la taxe est perçue une seule fois pour une même famille de produits ; dans ce cas, le montant annuel des ventes à prendre en considération est celui qui est réalisé pour l'ensemble des produits de la même famille.
" } }, "LEGIARTI000006689917": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2000-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006689917", "URL": "article/LEGI/ARTI/00/00/06/68/99/LEGIARTI000006689917.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5121L17XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006758305", "@num": "48", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 48 () JORF 24 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229299", "@num": "1", "#text": "Arrêté du 1 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000800025", "@nortexte": "SANS0420705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-01" }, { "@id": "LEGIARTI000006232069", "@num": "1", "#text": "Décret n°2004-648 du 2 juillet 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801582", "@nortexte": "SANG0421843D", "@numtexte": "2004-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000023383896", "@num": "23", "#text": "Loi n° 2005-1720 du 30 décembre 2005 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000019231045", "#text": "Arrêté du 7 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGIARTI000019231053", "@num": "1", "#text": "Arrêté du 7 juillet 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGITEXT000020274436", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274445", "@num": "1", "#text": "Arrêté du 6 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274448", "@num": "2", "#text": "Arrêté du 6 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020619286", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020609183", "@nortexte": "SASP0910443A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020955768", "@num": "1", "#text": "Arrêté du 27 juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020954935", "@nortexte": "SASP0917837A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-07-27" }, { "@id": "LEGIARTI000021233237", "@num": "1", "#text": "Arrêté du 30 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021232572", "@nortexte": "SASP0925601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGIARTI000023501790", "@num": "1", "#text": "Arrêté du 26 janvier 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492693", "@nortexte": "ETSP1102561A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-26" }, { "@id": "LEGIARTI000020529742", "@num": "D5121-67", "#text": "Code de la santé publique - art. D5121-67 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703410", "@num": "L5121-14-3", "#text": "Code de la santé publique - art. L5121-14-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689925", "@num": "L5121-20", "#text": "Code de la santé publique - art. L5121-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036408597", "@num": "L5521-2", "#text": "Code de la santé publique - art. L5521-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693719", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693715", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693722", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693720", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013582", "@num": "L162-17", "#text": "Code de la sécurité sociale. - art. L162-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741370", "@num": "L162-17-5", "#text": "Code de la sécurité sociale. - art. 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Les médicaments et les produits bénéficiaires d'une autorisation de mise sur le marché délivrée par l'Agence française de sécurité sanitaire des produits de santé ou par la Communauté européenne sont frappées d'une taxe annuelle perçue au profit de l'Agence française de sécurité sanitaire des produits de santé.
\n
La taxe annuelle prévue à l'alinéa précédent est fixée par décret dans la limite de 20 000 F par spécialité pharmaceutique et produit bénéficiant d'une autorisation de mise sur le marché. Elle est due par le titulaire de cette autorisation.
\n
La taxe n'est pas exigible pour les médicaments ou produits dont les ventes, à l'exclusion des ventes à l'exportation, n'ont pas atteint, au cours de l'année civile précédente, un montant hors taxe de 500 000 F.
\n
Lorsqu'un médicament ou produit est présenté en plusieurs conditionnements d'une contenance différente, c'est le montant total des ventes du médicament ou produit, sous ses différents conditionnements, qui doit être retenu pour l'application des dispositions précédentes.
\n
En ce qui concerne les médicaments à base de préparations homéopathiques ou d'allergènes, la taxe est perçue une seule fois pour une même famille de produits ; dans ce cas, le montant annuel des ventes à prendre en considération est celui qui est réalisé pour l'ensemble des produits de la même famille.
\n
La taxe n'est pas exigible pour les médicaments orphelins désignés comme tels en application des dispositions du règlement (CE) n° 141/2000 du Parlement européen et du Conseil du 16 décembre 1999 concernant les médicaments orphelins.
" } }, "LEGIARTI000006689918": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006689918", "URL": "article/LEGI/ARTI/00/00/06/68/99/LEGIARTI000006689918.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5121L17XXAC" } }, "NOTA": { "CONTENU": "
Loi 2003-1311 2003-12-30 finances pour 2004 art. 139 VI :
les présentes dispositions sont applicables aux taxes dues au titre de l'année 2003 et exigibles en 2004.
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006321885", "@num": "139", "#text": "Loi - art. 139 (V) JORF 31 décembre 2003 en vigueur le 1er janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006229299", "@num": "1", "#text": "Arrêté du 1 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000800025", "@nortexte": "SANS0420705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-01" }, { "@id": "LEGIARTI000006232069", "@num": "1", "#text": "Décret n°2004-648 du 2 juillet 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801582", "@nortexte": "SANG0421843D", "@numtexte": "2004-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000023383896", "@num": "23", "#text": "Loi n° 2005-1720 du 30 décembre 2005 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000019231045", "#text": "Arrêté du 7 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGIARTI000019231053", "@num": "1", "#text": "Arrêté du 7 juillet 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGITEXT000020274436", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274445", "@num": "1", "#text": "Arrêté du 6 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274448", "@num": "2", "#text": "Arrêté du 6 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020619286", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020609183", "@nortexte": "SASP0910443A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020955768", "@num": "1", "#text": "Arrêté du 27 juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020954935", "@nortexte": "SASP0917837A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-07-27" }, { "@id": "LEGIARTI000021233237", "@num": "1", "#text": "Arrêté du 30 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021232572", "@nortexte": "SASP0925601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGIARTI000023501790", "@num": "1", "#text": "Arrêté du 26 janvier 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492693", "@nortexte": "ETSP1102561A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-26" }, { "@id": "LEGIARTI000020529742", "@num": "D5121-67", "#text": "Code de la santé publique - art. 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L5124-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036408597", "@num": "L5521-2", "#text": "Code de la santé publique - art. L5521-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693719", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693715", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693722", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693720", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013582", "@num": "L162-17", "#text": "Code de la sécurité sociale. - art. L162-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741370", "@num": "L162-17-5", "#text": "Code de la sécurité sociale. - art. L162-17-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689916", "@fin": "2000-12-24", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689917", "@fin": "2004-01-01", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689918", "@fin": "2009-01-01", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020039274", "@fin": "2010-02-26", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941978", "@fin": "2011-11-30", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025124663", "@fin": "2012-01-01", "@num": "L5121-17", "@etat": "ABROGE", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les médicaments et les produits bénéficiaires d'une autorisation de mise sur le marché délivrée par l'Agence française de sécurité sanitaire des produits de santé ou par la Communauté européenne sont frappées d'une taxe annuelle perçue au profit de l'Agence française de sécurité sanitaire des produits de santé.
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La taxe annuelle prévue à l'alinéa précédent est fixée par décret dans la limite de 17 000 euros par spécialité pharmaceutique et produit bénéficiant d'une autorisation de mise sur le marché. Elle est due par le titulaire de cette autorisation.
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L'assiette de la taxe est constituée par le montant des ventes de chaque médicament ou produit réalisées au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation. Le barème de la taxe comporte au moins cinq tranches.
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Lorsqu'un médicament ou produit est présenté en plusieurs conditionnements d'une contenance différente, c'est le montant total des ventes du médicament ou produit, sous ses différents conditionnements, qui doit être retenu pour l'application des dispositions précédentes.
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En ce qui concerne les médicaments à base de préparations homéopathiques ou d'allergènes, la taxe est perçue une seule fois pour une même famille de produits ; dans ce cas, le montant annuel des ventes à prendre en considération est celui qui est réalisé pour l'ensemble des produits de la même famille.
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La taxe n'est pas exigible pour les médicaments orphelins désignés comme tels en application des dispositions du règlement (CE) n° 141/2000 du Parlement européen et du Conseil du 16 décembre 1999 concernant les médicaments orphelins.
" } }, "LEGIARTI000006689919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-02-26", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006689919", "URL": "article/LEGI/ARTI/00/00/06/68/99/LEGIARTI000006689919.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5121L18XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000036393921", "@num": "166", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 166 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000006689925", "@num": "L5121-20", "#text": "Code de la santé publique - art. 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L162-17-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689919", "@fin": "2010-02-26", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941976", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023517752", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025041549", "@fin": "2013-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392648", "@fin": "2014-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961775", "@fin": "2016-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779403", "@fin": "2021-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466281", "@fin": "2021-07-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042685733", "@fin": "2999-01-01", "@num": "L5121-18", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les redevables de la taxe sont tenus d'adresser à l'Agence française de sécurité sanitaire des produits de santé, au plus tard le 31 mars de chaque année, une déclaration indiquant les médicaments et produits donnant lieu au paiement de la taxe. Cette déclaration est établie conformément au modèle fixé par arrêté du ministre chargé de la santé. Un Etat non membre de la Communauté européenne ou non partie à l'accord sur l'Espace économique européen peut effectuer les mêmes démarches.
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En l'absence de déclaration dans le délai fixé ou en cas de déclaration inexacte, l'Agence française de sécurité sanitaire des produits de santé peut procéder à une taxation d'office qui entraîne l'application d'une pénalité de 10 % pour retard de déclaration et de 50 % pour défaut ou insuffisance de déclaration.
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A défaut de versement dans les deux mois à compter de la date de la notification du montant à payer, la fraction non acquittée de la taxe, éventuellement assortie des pénalités applicables, est majorée de 10 %.
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La taxe et les pénalités sont recouvrées selon les modalités prévues pour le recouvrement des créances des établissements publics administratifs de l'Etat.
" } }, "LEGIARTI000006689920": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-19", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006689920", "URL": "article/LEGI/ARTI/00/00/06/68/99/LEGIARTI000006689920.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5121L19XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000025007638", "@num": "26", "#text": "LOI n°2011-1906\n du 21 décembre 2011 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025005833", "@nortexte": "BCRX1125833L", "@numtexte": "2011-1906", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000026809043", "@num": "L5124-1", "#text": "Code de la santé publique - art. L5124-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693730", "@num": "L602-4", "#text": "Code de la santé publique - art. L602-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693728", "@num": "L602-4", "#text": "Code de la santé publique - art. L602-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006689920", "@fin": "2012-01-01", "@num": "L5121-19", "@etat": "ABROGE", "@debut": "2000-06-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les inspecteurs de l'Agence française de sécurité sanitaire des produits de santé peuvent obtenir, sur place, de tout titulaire d'autorisation de mise sur le marché, communication des documents comptables nécessaires au contrôle de la taxe.
\n
" } }, "LEGIARTI000006690011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5124-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-18", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006690011", "URL": "article/LEGI/ARTI/00/00/06/69/00/LEGIARTI000006690011.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5124L18XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000178408", "#text": "Loi 92-1279 1992-12-08 art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000178408", "@nortexte": "SANX9100161L", "@numtexte": "92-1279", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-08" }, { "@id": "LEGIARTI000006696612", "@num": "26", "#text": "Loi n°92-1279 du 8 décembre 1992 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178408", "@nortexte": "SANX9100161L", "@numtexte": "92-1279", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-08" }, { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006232083", "@num": "1", "#text": "Décret n°2004-652 du 2 juillet 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436351", "@nortexte": "SANG0421847D", "@numtexte": "2004-652", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000006915045", "@num": "D5124-57", "#text": "Code de la santé publique - art. 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Sont déterminées par décret en Conseil d'Etat :
\n
1° Les conditions dans lesquelles toute entreprise comportant au moins un établissement pharmaceutique doit être la propriété d'un pharmacien ou d'une société à la gérance ou à la direction de laquelle participe un pharmacien ;
\n
2° Les modalités d'exercice de la location-gérance prévue au premier alinéa de l'article L. 5124-2 ;
\n
3° La durée et le contenu de l'expérience pratique appropriée dont doivent justifier les pharmaciens responsables et les pharmaciens délégués, selon les dispositions du dernier alinéa de l'article L. 5124-2 ;
\n
4° Les modalités d'octroi, de suspension ou de retrait de l'autorisation d'ouverture d'un établissement pharmaceutique prévue à l'article L. 5124-3 ;
\n
5° Les conditions dans lesquelles les établissements publics de santé fabriquant industriellement des médicaments au 31 décembre 1991, peuvent demander à bénéficier de l'autorisation prévue à l'article L. 5124-3 ;
\n
6° Les conditions de remplacement prévu à l'article L. 5124-4 des pharmaciens responsables et des pharmaciens délégués en cas d'absence du titulaire ou s'ils font l'objet d'une interdiction d'exercer ;
\n
7° Les conditions de la gérance d'un établissement pharmaceutique prévue à l'article L. 5124-4 en cas de décès du pharmacien propriétaire ;
\n
8° Les conditions dans lesquelles peut être faite la publicité en faveur des entreprises et établissements pharmaceutiques ;
\n
9° Les modalités d'application des articles L. 5124-7 et L. 5124-8 et les adaptations qui pourront être apportées, en ce qui concerne les établissements pharmaceutiques, aux second, troisième, et quatrième alinéas de l'article L. 5124-2 ;
\n
10° Les conditions dans lesquelles peut être faite la publicité en faveur des établissements pharmaceutiques ;
\n
11° Les règles régissant l'exportation des médicaments prévue à l'article L. 5124-11 ;
\n
12° Les conditions dans lesquelles l'Agence française de sécurité sanitaire des produits de santé autorise l'importation des médicaments prévue à l'article L. 5124-13 ;
\n
13° Les sections de l'ordre auxquelles appartient le pharmacien mentionné à l'article L. 5124-15 et les conditions dans lesquelles ce pharmacien doit être assisté ou remplacé.
" } }, "LEGIARTI000006690012": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5124-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-29", "DATE_DEBUT": "2002-01-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006690012", "URL": "article/LEGI/ARTI/00/00/06/69/00/LEGIARTI000006690012.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X5124L18XXAB" } }, "NOTA": { "CONTENU": "
Nota : Loi 2002-73 2002-01-17 art. 12 IV : Les dispositions du présent article entrent en vigueur à la date de publication de l'arrêté nommant les membres du conseil d'administration du Laboratoire français du fractionnement et des biotechnologies.
\n
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Sont déterminés par décret en Conseil d'Etat :
\n
1° Les conditions dans lesquelles toute entreprise comportant au moins un établissement pharmaceutique doit être la propriété d'un pharmacien ou d'une société à la gérance ou à la direction de laquelle participe un pharmacien ;
\n
2° Les modalités d'exercice de la location-gérance prévue au premier alinéa de l'article L. 5124-2 ;
\n
3° La durée et le contenu de l'expérience pratique appropriée dont doivent justifier les pharmaciens responsables et les pharmaciens délégués, selon les dispositions du dernier alinéa de l'article L. 5124-2 ;
\n
4° Les modalités d'octroi, de suspension ou de retrait de l'autorisation d'ouverture d'un établissement pharmaceutique prévue à l'article L. 5124-3 ;
\n
5° Les conditions dans lesquelles les établissements publics de santé fabriquant industriellement des médicaments au 31 décembre 1991, peuvent demander à bénéficier de l'autorisation prévue à l'article L. 5124-3 ;
\n
6° Les conditions de remplacement prévu à l'article L. 5124-4 des pharmaciens responsables et des pharmaciens délégués en cas d'absence du titulaire ou s'ils font l'objet d'une interdiction d'exercer ;
\n
7° Les conditions de la gérance d'un établissement pharmaceutique prévue à l'article L. 5124-4 en cas de décès du pharmacien propriétaire ;
\n
8° Les conditions dans lesquelles peut être faite la publicité en faveur des entreprises et établissements pharmaceutiques ;
\n
9° Les modalités d'application des articles L. 5124-7 et L. 5124-8 et les adaptations qui pourront être apportées, en ce qui concerne les établissements pharmaceutiques, aux second, troisième, et quatrième alinéas de l'article L. 5124-2 ;
\n
10° Les conditions dans lesquelles peut être faite la publicité en faveur des établissements pharmaceutiques ;
\n
11° Les règles régissant l'exportation des médicaments prévue à l'article L. 5124-11 ;
\n
12° Les conditions dans lesquelles l'Agence française de sécurité sanitaire des produits de santé autorise l'importation des médicaments prévue à l'article L. 5124-13 ;
\n
13° Les sections de l'ordre auxquelles appartient le pharmacien mentionné à l'article L. 5124-15 et les conditions dans lesquelles ce pharmacien doit être assisté ou remplacé ;
\n
14° Le statut du Laboratoire français du fractionnement et des biotechnologies.
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Sont déterminés par décret en Conseil d'Etat :
\n
1° Les conditions dans lesquelles toute entreprise comportant au moins un établissement pharmaceutique doit être la propriété d'un pharmacien ou d'une société à la gérance ou à la direction de laquelle participe un pharmacien ;
\n
2° Les modalités d'exercice de la location-gérance prévue au premier alinéa de l'article L. 5124-2 ;
\n
3° La durée et le contenu de l'expérience pratique appropriée dont doivent justifier les pharmaciens responsables et les pharmaciens délégués, selon les dispositions du dernier alinéa de l'article L. 5124-2 ;
\n
4° Les modalités d'octroi, de suspension ou de retrait de l'autorisation d'ouverture d'un établissement pharmaceutique prévue à l'article L. 5124-3 ;
\n
5° Les conditions dans lesquelles les établissements publics de santé fabriquant industriellement des médicaments au 31 décembre 1991, peuvent demander à bénéficier de l'autorisation prévue à l'article L. 5124-3 ;
\n
6° Les conditions de remplacement prévu à l'article L. 5124-4 des pharmaciens responsables et des pharmaciens délégués en cas d'absence du titulaire ou s'ils font l'objet d'une interdiction d'exercer ;
\n
7° Les conditions de la gérance d'un établissement pharmaceutique prévue à l'article L. 5124-4 en cas de décès du pharmacien propriétaire ;
\n
8° Les conditions dans lesquelles peut être faite la publicité en faveur des entreprises et établissements pharmaceutiques ;
\n
9° Les modalités d'application des articles L. 5124-7 et L. 5124-8 et les adaptations qui pourront être apportées, en ce qui concerne les établissements pharmaceutiques, aux second, troisième, et quatrième alinéas de l'article L. 5124-2 ;
\n
10° Les conditions dans lesquelles peut être faite la publicité en faveur des établissements pharmaceutiques ;
\n
11° Les règles régissant l'exportation des médicaments prévue à l'article L. 5124-11 ;
\n
12° Les conditions dans lesquelles l'Agence française de sécurité sanitaire des produits de santé autorise l'importation des médicaments prévue à l'article L. 5124-13 ;
\n
13° Les sections de l'ordre auxquelles appartient le pharmacien mentionné à l'article L. 5124-15 et les conditions dans lesquelles ce pharmacien doit être assisté ou remplacé.
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L551-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693689", "@num": "L596", "#text": "Code de la santé publique - art. L596 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693686", "@num": "L596", "#text": "Code de la santé publique - art. L596 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693752", "@num": "L596-1", "#text": "Code de la santé publique - art. L596-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693750", "@num": "L596-1", "#text": "Code de la santé publique - art. L596-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693755", "@num": "L596-3", "#text": "Code de la santé publique - art. L596-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693755", "@num": "L596-3", "#text": "Code de la santé publique - art. L596-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693696", "@num": "L598", "#text": "Code de la santé publique - art. L598 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693692", "@num": "L598", "#text": "Code de la santé publique - art. L598 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693698", "@num": "L599", "#text": "Code de la santé publique - art. L599 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693697", "@num": "L599", "#text": "Code de la santé publique - art. L599 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006694300", "@num": "L670-5", "#text": "Code de la santé publique - art. L670-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006694299", "@num": "L670-5", "#text": "Code de la santé publique - art. 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Sont déterminés par décret en Conseil d'Etat :
\n
1° Les conditions dans lesquelles toute entreprise comportant au moins un établissement pharmaceutique doit être la propriété d'un pharmacien ou d'une société à la gérance ou à la direction de laquelle participe un pharmacien ;
\n
2° Les modalités d'exercice de la location-gérance prévue au premier alinéa de l'article L. 5124-2 ;
\n
3° La durée et le contenu de l'expérience pratique appropriée dont doivent justifier les pharmaciens responsables et les pharmaciens délégués, selon les dispositions du dernier alinéa de l'article L. 5124-2 ;
\n
4° Les modalités d'octroi, de suspension ou de retrait de l'autorisation d'ouverture d'un établissement pharmaceutique prévue à l'article L. 5124-3 ;
\n
5° Les conditions dans lesquelles les établissements publics de santé fabriquant industriellement des médicaments au 31 décembre 1991, peuvent demander à bénéficier de l'autorisation prévue à l'article L. 5124-3 ;
\n
6° Les conditions de remplacement prévu à l'article L. 5124-4 des pharmaciens responsables et des pharmaciens délégués en cas d'absence du titulaire ou s'ils font l'objet d'une interdiction d'exercer ;
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7° Les conditions de la gérance d'un établissement pharmaceutique prévue à l'article L. 5124-4 en cas de décès du pharmacien propriétaire ;
\n
8° Les conditions dans lesquelles peut être faite la publicité en faveur des entreprises et établissements pharmaceutiques ;
\n
9° Les modalités d'application des articles L. 3135-1, L. 5124-7 et L. 5124-8 et les adaptations qui pourront être apportées, en ce qui concerne les établissements pharmaceutiques, aux second, troisième, et quatrième alinéas de l'article L. 5124-2 ;
\n
10° Les conditions dans lesquelles peut être faite la publicité en faveur des établissements pharmaceutiques ;
\n
11° Les règles régissant l'exportation des médicaments prévue à l'article L. 5124-11 ;
\n
12° Les conditions dans lesquelles l'Agence française de sécurité sanitaire des produits de santé autorise l'importation des médicaments prévue à l'article L. 5124-13 ;
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13° Les sections de l'ordre auxquelles appartient le pharmacien mentionné à l'article L. 5124-15 et les conditions dans lesquelles ce pharmacien doit être assisté ou remplacé.
" } }, "LEGIARTI000006915045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D5124-57", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-18", "DATE_DEBUT": "2006-10-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006915045", "URL": "article/LEGI/ARTI/00/00/06/91/50/LEGIARTI000006915045.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "YXXXXXXXXXX5124D0570XX0D" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001865456", "@num": "1", "#text": "Décret n°2004-652 du 2 juillet 2004 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000436351", "@nortexte": "SANG0421847D", "@numtexte": "2004-652", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000006232083", "@num": "1", "#text": "Décret n°2004-652 du 2 juillet 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436351", "@nortexte": "SANG0421847D", "@numtexte": "2004-652", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "JORFTEXT000000787339", "#text": "Décret 2004-802 2004-07-29", "@sens": "source", "@cidtexte": "JORFTEXT000000787339", "@nortexte": "SANP0422530D", "@numtexte": "2004-802", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "LEGIARTI000006255691", "@num": "1", "#text": "Décret n°2006-1271 du 17 octobre 2006 - art. 1 () JORF 19 octobre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000427237", "@nortexte": "SANP0623019D", "@numtexte": "2006-1271", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-10-17" }, { "@id": "LEGIARTI000020528066", "@num": "4", "#text": "Décret n°2009-421\n du 15 avril 2009 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000020527602", "@nortexte": "SASP0904369D", "@numtexte": "2009-421", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-15" }, { "@id": "LEGIARTI000006690009", "@num": "L5124-17-1", "#text": "Code de la santé publique - art. 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Le montant de la taxe prévue à l'article L. 5124-17-1 pour toute demande d'autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 est fixé à :
\n
1° 5 000 euros pour les demandes d'autorisation ;
\n
2° 674 euros pour les demandes de renouvellement quinquennal d'autorisation.
\n
Le montant de la taxe annuelle prévue à l'article L. 5124-17-2 du code de la santé publique est fixé à :
\n
a) 250 euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est inférieur ou égal à 76 000 euros ;
\n
b) 820 euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 76 000 euros et inférieur ou égal à 380 000 euros ;
\n
c) 1 320 euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 380 000 euros et inférieur ou égal à 760 000 euros ;
\n
d) 1 950 euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 760 000 euros et inférieur ou égal à 1 500 000 euros ;
\n
e) 3 300 euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 1 500 000 euros et inférieur ou égal à 5 000 000 euros ;
\n
f) 6 600 euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 5 000 000 euros et inférieur ou égal à 10 000 000 euros ;
\n
g) 9 900 euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 10 000 000 euros et inférieur ou égal à 15 000 000 euros ;
\n
h) 13 200 euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 15 000 000 euros et inférieur ou égal à 30 000 000 euros ;
\n
i) 17 000 euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 30 000 000 euros.
" } }, "LEGIARTI000006915046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D5124-57-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-26", "DATE_DEBUT": "2005-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006915046", "URL": "article/LEGI/ARTI/00/00/06/91/50/LEGIARTI000006915046.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "YXXXXXXXXXX5124D0570XX1A" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000787339", "#text": "Décret 2004-802 2004-07-29", "@sens": "source", "@cidtexte": "JORFTEXT000000787339", "@nortexte": "SANP0422530D", "@numtexte": "2004-802", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "LEGIARTI000006240591", "@num": "1", "#text": "Décret n°2005-397 du 28 avril 2005 - art. 1 () JORF 30 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000605544", "@nortexte": "SANG0520644D", "@numtexte": "2005-397", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-28" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690011", "@num": "L5124-18", "#text": "Code de la santé publique - art. L5124-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006190681", "@fin": "2999-01-01", "#text": "Section 4 : Fabrication et importation.", "@debut": "2004-08-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178652", "@fin": "2999-01-01", "#text": "Chapitre IV : Fabrication et distribution en gros", "@debut": "2004-08-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161012", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2004-08-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145489", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2004-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132399", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2004-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112927", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-12-23" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006915046", "@fin": "2005-07-26", "@num": "D5124-57-1", "@etat": "MODIFIE", "@debut": "2005-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006915047", "@fin": "2006-04-27", "@num": "D5124-57-1", "@etat": "ABROGE", "@debut": "2005-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la taxe annuelle prévue à l'article L. 5124-17-2 du code de la santé publique est fixé à :
\n
250 Euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est inférieur ou égal à 76 000 Euros ;
\n
820 Euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 76 000 Euros et inférieur ou égal à 380 000 Euros ;
\n
1 320 Euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 380 000 Euros et inférieur ou égal à 760 000 Euros ;
\n
1 950 Euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 760 000 Euros et inférieur ou égal à 1 500 000 Euros ;
\n
3 300 Euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 1 500 000 Euros et inférieur ou égal à 5 000 000 Euros ;
\n
6 600 Euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 5 000 000 Euros et inférieur ou égal à 10 000 000 Euros ;
\n
9 900 Euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 10 000 000 Euros et inférieur ou égal à 15 000 000 Euros ;
\n
13 200 Euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 15 000 000 Euros et inférieur ou égal à 30 000 000 Euros ;
\n
17 000 Euros par médicament bénéficiant d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 30 000 000 Euros.
" } }, "LEGIARTI000006915047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D5124-57-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-04-27", "DATE_DEBUT": "2005-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006915047", "URL": "article/LEGI/ARTI/00/00/06/91/50/LEGIARTI000006915047.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "YXXXXXXXXXX5124D0570XX1B" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000787339", "#text": "Décret 2004-802 2004-07-29", "@sens": "source", "@cidtexte": "JORFTEXT000000787339", "@nortexte": "SANP0422530D", "@numtexte": "2004-802", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-29" }, { "@id": "JORFTEXT000000814956", "#text": "Décret 2005-840 2005-07-20 art. 12 10° JORF 26 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000814956", "@nortexte": "SANP0522707D", "@numtexte": "2005-840", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-20" }, { "@id": "LEGIARTI000006250979", "@num": "10", "#text": "Décret n°2006-477 du 26 avril 2006 - art. 10 () JORF 27 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458901", "@nortexte": "SANP0524369D", "@numtexte": "2006-477", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-26" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006914869", "@num": "R5121-120", "#text": "Code de la santé publique - art. R5121-120 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006914874", "@num": "R5121-125", "#text": "Code de la santé publique - art. R5121-125 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006190681", "@fin": "2999-01-01", "#text": "Section 4 : Fabrication et importation.", "@debut": "2004-08-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178652", "@fin": "2999-01-01", "#text": "Chapitre IV : Fabrication et distribution en gros", "@debut": "2004-08-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161012", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2004-08-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145489", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2004-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132399", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2004-07-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112927", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-12-23" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006915046", "@fin": "2005-07-26", "@num": "D5124-57-1", "@etat": "MODIFIE", "@debut": "2005-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006915047", "@fin": "2006-04-27", "@num": "D5124-57-1", "@etat": "ABROGE", "@debut": "2005-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la taxe annuelle prévue à l'article L. 5124-17-2 du code de la santé publique est fixé à :
\n
250 Euros par médicament bénéficiant d'une autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est inférieur ou égal à 76 000 Euros ;
\n
820 Euros par médicament bénéficiant d'une autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 76 000 Euros et inférieur ou égal à 380 000 Euros ;
\n
1 320 Euros par médicament bénéficiant d'une autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 380 000 Euros et inférieur ou égal à 760 000 Euros ;
\n
1 950 Euros par médicament bénéficiant d'une autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 760 000 Euros et inférieur ou égal à 1 500 000 Euros ;
\n
3 300 Euros par médicament bénéficiant d'une autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 1 500 000 Euros et inférieur ou égal à 5 000 000 Euros ;
\n
6 600 Euros par médicament bénéficiant d'une autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 5 000 000 Euros et inférieur ou égal à 10 000 000 Euros ;
\n
9 900 Euros par médicament bénéficiant d'une autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 10 000 000 Euros et inférieur ou égal à 15 000 000 Euros ;
\n
13 200 Euros par médicament bénéficiant d'une autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 15 000 000 Euros et inférieur ou égal à 30 000 000 Euros ;
\n
17 000 Euros par médicament bénéficiant d'une autorisation d'importation parallèle mentionnée aux articles R. 5121-120 et R. 5121-125 dont le montant des ventes hors taxes au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation, est supérieur à 30 000 000 Euros.
" } }, "LEGIARTI000020000288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "177", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020000288", "URL": "article/LEGI/ARTI/00/00/20/00/02/LEGIARTI000020000288.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020039237", "@num": "23", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 23 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020039276", "@num": "L1123-8", "#text": "Code de la santé publique - art. L1123-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039233", "@num": "L5121-16", "#text": "Code de la santé publique - art. L5121-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039274", "@num": "L5121-17", "#text": "Code de la santé publique - art. L5121-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039264", "@num": "L5122-3", "#text": "Code de la santé publique - art. L5122-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039256", "@num": "L5123-2", "#text": "Code de la santé publique - art. L5123-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689995", "@num": "L5124-12", "#text": "Code de la santé publique - art. L5124-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690009", "@num": "L5124-17-1", "#text": "Code de la santé publique - art. L5124-17-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039235", "@num": "L5211-3-1", "#text": "Code de la santé publique - art. L5211-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039272", "@num": "L5211-5-2", "#text": "Code de la santé publique - art. L5211-5-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039270", "@num": "L5211-6", "#text": "Code de la santé publique - art. L5211-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039266", "@num": "L5221-7", "#text": "Code de la santé publique - art. L5221-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039249", "@num": "L5422-2", "#text": "Code de la santé publique - art. L5422-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039247", "@num": "L162-16-5", "#text": "Code de la sécurité sociale. - art. L162-16-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039241", "@num": "L162-17", "#text": "Code de la sécurité sociale. - art. L162-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020076813", "@fin": "2999-01-01", "#text": "Santé", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020076261", "@fin": "2999-01-01", "#text": "II. ― AUTRES MESURES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000015", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000017", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2008-12-29" } ] }, "@cid": "JORFTEXT000019995721", "@nor": "BCFX0821595L", "@num": "2008-1425", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019995721", "@c_titre_court": "LOI n°2008-1425 du 27 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2008-12-29", "@id_txt": "LEGITEXT000020000009", "@c_titre_court": "LOI n° 2008-1425 du 27 décembre 2008" } ], "@date_publi": "2008-12-28", "@date_signature": "2008-12-27" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020000288", "@fin": "2999-01-01", "@num": "177", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019996594", "@fin": "2999-01-01", "@num": "177", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. à XIII. - A modifié les dispositions suivantes :

- Code de la santé publique
\n Art. L1123-8, Art. L5121-17, Art. L5211-5-2, Art. L5211-6, Art. L5221-7, Art. L5122-3, Art. L5123-2, Art. L5422-2\n
\n

- Code de la sécurité sociale.
\n Art. L162-16-5, Art. L162-17\n
\n

- Loi n°2005-1720 du 30 décembre 2005
\n Art. 23\n
\n

\n
\n

\n
A modifié les dispositions suivantes :

- Code de la santé publique
\n Art. L5121-16\n
\n

\n
\n

A créé les dispositions suivantes :

- Code de la santé publique
\n Art. L5211-3-1\n
\n

\n
\n

A abrogé les dispositions suivantes :

- Code de la santé publique

\n Art. L5124-12, Art. L5124-17-1, Art. L5124-17-2\n

XIV. - Le présent article entre en vigueur au 1er janvier 2009. En ce qui concerne les taxes annuelles, il s'applique aux taxes dues au titre de l'année 2008 et exigibles en 2009 ainsi qu'aux taxes des années suivantes.
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" } }, "LEGIARTI000020039274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-02-26", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020039274", "URL": "article/LEGI/ARTI/00/00/20/03/92/LEGIARTI000020039274.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Loi 2003-1311 2003-12-30 finances pour 2004 art. 139 VI :
les présentes dispositions sont applicables aux taxes dues au titre de l'année 2003 et exigibles en 2004.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229299", "@num": "1", "#text": "Arrêté du 1 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000800025", "@nortexte": "SANS0420705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-01" }, { "@id": "LEGIARTI000006232069", "@num": "1", "#text": "Décret n°2004-648 du 2 juillet 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801582", "@nortexte": "SANG0421843D", "@numtexte": "2004-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000023383896", "@num": "23", "#text": "Loi n° 2005-1720 du 30 décembre 2005 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000019231045", "#text": "Arrêté du 7 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGIARTI000019231053", "@num": "1", "#text": "Arrêté du 7 juillet 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGIARTI000020000288", "@num": "177", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGITEXT000020274436", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274445", "@num": "1", "#text": "Arrêté du 6 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274448", "@num": "2", "#text": "Arrêté du 6 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020619286", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020609183", "@nortexte": "SASP0910443A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020955768", "@num": "1", "#text": "Arrêté du 27 juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020954935", "@nortexte": "SASP0917837A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-07-27" }, { "@id": "LEGIARTI000021233237", "@num": "1", "#text": "Arrêté du 30 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021232572", "@nortexte": "SASP0925601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGIARTI000023501790", "@num": "1", "#text": "Arrêté du 26 janvier 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492693", "@nortexte": "ETSP1102561A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-26" }, { "@id": "LEGIARTI000020529742", "@num": "D5121-67", "#text": "Code de la santé publique - art. D5121-67 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006685866", "@num": "L1123-1", "#text": "Code de la santé publique - art. L1123-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703410", "@num": "L5121-14-3", "#text": "Code de la santé publique - art. L5121-14-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689925", "@num": "L5121-20", "#text": "Code de la santé publique - art. L5121-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690011", "@num": "L5124-18", "#text": "Code de la santé publique - art. L5124-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036408597", "@num": "L5521-2", "#text": "Code de la santé publique - art. L5521-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693719", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693715", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693722", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693720", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013582", "@num": "L162-17", "#text": "Code de la sécurité sociale. - art. L162-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741370", "@num": "L162-17-5", "#text": "Code de la sécurité sociale. - art. L162-17-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689916", "@fin": "2000-12-24", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689917", "@fin": "2004-01-01", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689918", "@fin": "2009-01-01", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020039274", "@fin": "2010-02-26", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941978", "@fin": "2011-11-30", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025124663", "@fin": "2012-01-01", "@num": "L5121-17", "@etat": "ABROGE", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les médicaments et les produits bénéficiaires d'une autorisation de mise sur le marché délivrée par l'Agence française de sécurité sanitaire des produits de santé ou par la Communauté européenne, ou bénéficiaires d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18, sont frappés d'une taxe annuelle perçue par l'Agence française de sécurité sanitaire des produits de santé à son profit et à celui des comités mentionnés à l'article L. 1123-1. Une fraction de cette taxe, égale à 11,4 % du produit perçu chaque année, est reversée, après recouvrement, à ces comités selon des modalités déterminées par arrêté du ministre chargé de la santé.

La taxe annuelle prévue à l'alinéa précédent est fixée par décret dans la limite de 26 000 € par spécialité pharmaceutique et produit bénéficiant d'une autorisation de mise sur le marché ou de l'autorisation d'importation parallèle mentionnée au premier alinéa. Elle est due par le titulaire de cette autorisation.

Lorsqu'un médicament ou produit est présenté en plusieurs conditionnements d'une contenance différente, c'est le montant total des ventes du médicament ou produit, sous ses différents conditionnements, qui doit être retenu pour l'application des dispositions précédentes.

En ce qui concerne les médicaments à base de préparations homéopathiques ou d'allergènes, la taxe est perçue une seule fois pour une même famille de produits ; dans ce cas, le montant annuel des ventes à prendre en considération est celui qui est réalisé pour l'ensemble des produits de la même famille.

La taxe n'est pas exigible pour les médicaments orphelins désignés comme tels en application des dispositions du règlement (CE) n° 141 / 2000 du Parlement européen et du Conseil du 16 décembre 1999 concernant les médicaments orphelins.

" } }, "LEGIARTI000021941976": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2010-02-26" } }, "META_COMMUN": { "ID": "LEGIARTI000021941976", "URL": "article/LEGI/ARTI/00/00/21/94/19/LEGIARTI000021941976.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021869972", "@num": "26", "#text": "Ordonnance n°2010-177\n du 23 février 2010 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000021868310", "@nortexte": "SASX0930688R", "@numtexte": "2010-177", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-02-23" }, { "@id": "LEGIARTI000036393921", "@num": "166", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 166 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000006689925", "@num": "L5121-20", "#text": "Code de la santé publique - art. L5121-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021941883", "@num": "L5211-5-2", "#text": "Code de la santé publique - art. L5211-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041397671", "@num": "L5423-8", "#text": "Code de la santé publique - art. L5423-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693727", "@num": "L602-3", "#text": "Code de la santé publique - art. L602-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693723", "@num": "L602-3", "#text": "Code de la santé publique - art. L602-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741370", "@num": "L162-17-5", "#text": "Code de la sécurité sociale. - art. L162-17-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689919", "@fin": "2010-02-26", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941976", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023517752", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025041549", "@fin": "2013-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392648", "@fin": "2014-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961775", "@fin": "2016-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779403", "@fin": "2021-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466281", "@fin": "2021-07-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042685733", "@fin": "2999-01-01", "@num": "L5121-18", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les redevables de la taxe sont tenus d'adresser à l'Agence française de sécurité sanitaire des produits de santé, au plus tard le 31 mars de chaque année, une déclaration indiquant les médicaments et produits donnant lieu au paiement de la taxe. Cette déclaration est établie conformément au modèle fixé par arrêté du ministre chargé de la santé. Un Etat non membre de l'Union européenne ou non partie à l'accord sur l'Espace économique européen peut effectuer les mêmes démarches.
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En l'absence de déclaration dans le délai fixé ou en cas de déclaration inexacte, l'Agence française de sécurité sanitaire des produits de santé peut procéder à une taxation d'office qui entraîne l'application d'une pénalité de 10 % pour retard de déclaration et de 50 % pour défaut ou insuffisance de déclaration.
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A défaut de versement dans les deux mois à compter de la date de la notification du montant à payer, la fraction non acquittée de la taxe, éventuellement assortie des pénalités applicables, est majorée de 10 %.
\n
La taxe et les pénalités sont recouvrées selon les modalités prévues pour le recouvrement des créances des établissements publics administratifs de l'Etat.
" } }, "LEGIARTI000021941978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-11-30", "DATE_DEBUT": "2010-02-26" } }, "META_COMMUN": { "ID": "LEGIARTI000021941978", "URL": "article/LEGI/ARTI/00/00/21/94/19/LEGIARTI000021941978.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229299", "@num": "1", "#text": "Arrêté du 1 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000800025", "@nortexte": "SANS0420705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-03-01" }, { "@id": "LEGIARTI000006232069", "@num": "1", "#text": "Décret n°2004-648 du 2 juillet 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801582", "@nortexte": "SANG0421843D", "@numtexte": "2004-648", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000023383896", "@num": "23", "#text": "Loi n° 2005-1720 du 30 décembre 2005 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000019231045", "#text": "Arrêté du 7 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGIARTI000019231053", "@num": "1", "#text": "Arrêté du 7 juillet 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019229534", "@nortexte": "SJSH0816729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-07-07" }, { "@id": "LEGITEXT000020274436", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274445", "@num": "1", "#text": "Arrêté du 6 février 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020274448", "@num": "2", "#text": "Arrêté du 6 février 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020273343", "@nortexte": "SASH0903239A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGIARTI000020619286", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020609183", "@nortexte": "SASP0910443A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020955768", "@num": "1", "#text": "Arrêté du 27 juillet 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020954935", "@nortexte": "SASP0917837A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-07-27" }, { "@id": "LEGIARTI000021233237", "@num": "1", "#text": "Arrêté du 30 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021232572", "@nortexte": "SASP0925601A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGIARTI000021869972", "@num": "26", "#text": "Ordonnance n°2010-177\n du 23 février 2010 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000021868310", "@nortexte": "SASX0930688R", "@numtexte": "2010-177", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-02-23" }, { "@id": "LEGIARTI000023501790", "@num": "1", "#text": "Arrêté du 26 janvier 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492693", "@nortexte": "ETSP1102561A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-26" }, { "@id": "LEGIARTI000020529742", "@num": "D5121-67", "#text": "Code de la santé publique - art. D5121-67 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006685866", "@num": "L1123-1", "#text": "Code de la santé publique - art. L1123-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703410", "@num": "L5121-14-3", "#text": "Code de la santé publique - art. L5121-14-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689925", "@num": "L5121-20", "#text": "Code de la santé publique - art. L5121-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690010", "@num": "L5124-17-2", "#text": "Code de la santé publique - art. L5124-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690011", "@num": "L5124-18", "#text": "Code de la santé publique - art. L5124-18", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036408597", "@num": "L5521-2", "#text": "Code de la santé publique - art. L5521-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693719", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693715", "@num": "L602-1", "#text": "Code de la santé publique - art. L602-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693722", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693720", "@num": "L602-2", "#text": "Code de la santé publique - art. L602-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013582", "@num": "L162-17", "#text": "Code de la sécurité sociale. - art. L162-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741370", "@num": "L162-17-5", "#text": "Code de la sécurité sociale. - art. L162-17-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689916", "@fin": "2000-12-24", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689917", "@fin": "2004-01-01", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689918", "@fin": "2009-01-01", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020039274", "@fin": "2010-02-26", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941978", "@fin": "2011-11-30", "@num": "L5121-17", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025124663", "@fin": "2012-01-01", "@num": "L5121-17", "@etat": "ABROGE", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les médicaments et les produits bénéficiaires d'une autorisation de mise sur le marché délivrée par l'Agence française de sécurité sanitaire des produits de santé ou par l'Union européenne, ou bénéficiaires d'une autorisation d'importation parallèle délivrée dans les conditions fixées par le décret prévu au 12° de l'article L. 5124-18, sont frappés d'une taxe annuelle perçue par l'Agence française de sécurité sanitaire des produits de santé à son profit et à celui des comités mentionnés à l'article L. 1123-1. Une fraction de cette taxe, égale à 11,4 % du produit perçu chaque année, est reversée, après recouvrement, à ces comités selon des modalités déterminées par arrêté du ministre chargé de la santé.

" } }, "LEGIARTI000023517752": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-18", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023517752", "URL": "article/LEGI/ARTI/00/00/23/51/77/LEGIARTI000023517752.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347257", "@num": "191", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 191 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000036393921", "@num": "166", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 166 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000006689925", "@num": "L5121-20", "#text": "Code de la santé publique - art. 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L5423-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693727", "@num": "L602-3", "#text": "Code de la santé publique - art. L602-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693723", "@num": "L602-3", "#text": "Code de la santé publique - art. L602-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741370", "@num": "L162-17-5", "#text": "Code de la sécurité sociale. - art. L162-17-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689919", "@fin": "2010-02-26", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941976", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023517752", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025041549", "@fin": "2013-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392648", "@fin": "2014-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961775", "@fin": "2016-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779403", "@fin": "2021-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466281", "@fin": "2021-07-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042685733", "@fin": "2999-01-01", "@num": "L5121-18", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les redevables de la taxe sont tenus d'adresser à l'Agence française de sécurité sanitaire des produits de santé, au plus tard le 31 mars de chaque année, une déclaration indiquant les médicaments et produits donnant lieu au paiement de la taxe. Cette déclaration est établie conformément au modèle fixé par arrêté du ministre chargé de la santé. Un Etat non membre de l'Union européenne ou non partie à l'accord sur l'Espace économique européen peut effectuer les mêmes démarches.

En l'absence de déclaration dans le délai fixé ou en cas de déclaration inexacte, l'Agence française de sécurité sanitaire des produits de santé peut procéder à une taxation d'office qui entraîne l'application d'une pénalité de 10 % pour retard de déclaration et de 50 % pour défaut ou insuffisance de déclaration.

La déclaration est accompagnée du versement du montant de la taxe.

A défaut de versement, la fraction non acquittée de la taxe, éventuellement assortie des pénalités applicables, est majorée de 10 %.

La taxe et les pénalités sont recouvrées selon les modalités prévues pour le recouvrement des créances des établissements publics administratifs de l'Etat.

" } }, "LEGIARTI000023755067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5124-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-01", "DATE_DEBUT": "2011-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000023755067", "URL": "article/LEGI/ARTI/00/00/23/75/50/LEGIARTI000023755067.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000178408", "#text": "Loi 92-1279 1992-12-08 art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000178408", "@nortexte": "SANX9100161L", "@numtexte": "92-1279", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-08" }, { "@id": "LEGIARTI000006696612", "@num": "26", "#text": "Loi n°92-1279 du 8 décembre 1992 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178408", "@nortexte": "SANX9100161L", "@numtexte": "92-1279", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-08" }, { "@id": "JORFTEXT000000217229", "#text": "Rapport relatif à l'ordonnance n° 2000-548 du 15 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi n°2002-303 du 4 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006232083", "@num": "1", "#text": "Décret n°2004-652 du 2 juillet 2004 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000436351", "@nortexte": "SANG0421847D", "@numtexte": "2004-652", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000023752120", "@num": "8", "#text": "LOI n°2011-302\n du 22 mars 2011 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023751262", "@nortexte": "SASX1020953L", "@numtexte": "2011-302", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-03-22" }, { "@id": "LEGIARTI000006915045", "@num": "D5124-57", "#text": "Code de la santé publique - art. 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Sont déterminés par décret en Conseil d'Etat :

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\n

1° Les conditions dans lesquelles toute entreprise comportant au moins un établissement pharmaceutique doit être la propriété d'un pharmacien ou d'une société à la gérance ou à la direction de laquelle participe un pharmacien ;

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2° Les modalités d'exercice de la location-gérance prévue au premier alinéa de l'article L. 5124-2 ;

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3° La durée et le contenu de l'expérience pratique appropriée dont doivent justifier les pharmaciens responsables et les pharmaciens délégués, selon les dispositions du dernier alinéa de l'article L. 5124-2 ;

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4° Les modalités d'octroi, de suspension ou de retrait de l'autorisation d'ouverture d'un établissement pharmaceutique prévue à l'article L. 5124-3 ;

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5° Les conditions dans lesquelles les établissements publics de santé fabriquant industriellement des médicaments au 31 décembre 1991, peuvent demander à bénéficier de l'autorisation prévue à l'article L. 5124-3 ;

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6° Les conditions de remplacement prévu à l'article L. 5124-4 des pharmaciens responsables et des pharmaciens délégués en cas d'absence du titulaire ou s'ils font l'objet d'une interdiction d'exercer ;

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7° Les conditions de la gérance d'un établissement pharmaceutique prévue à l'article L. 5124-4 en cas de décès du pharmacien propriétaire ;

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8° Les conditions dans lesquelles peut être faite la publicité en faveur des entreprises et établissements pharmaceutiques ;

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9° Les modalités d'application des articles L. 3135-1, L. 5124-7 et L. 5124-8 et les adaptations qui pourront être apportées, en ce qui concerne les établissements pharmaceutiques, aux second, troisième, et quatrième alinéas de l'article L. 5124-2 ;

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10° Les conditions dans lesquelles peut être faite la publicité en faveur des établissements pharmaceutiques ;

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11° Les règles régissant l'exportation des médicaments prévue à l'article L. 5124-11 ; \n

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12° Les conditions dans lesquelles l'Agence française de sécurité sanitaire des produits de santé autorise l'importation des médicaments prévue à l'article L. 5124-13 ; \n

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13° Les sections de l'ordre auxquelles appartient le pharmacien mentionné à l'article L. 5124-15 et les conditions dans lesquelles ce pharmacien doit être assisté ou remplacé ;

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14° Les conditions dans lesquelles les organismes à but non lucratif et les établissements publics autres que les établissements de santé peuvent bénéficier de l'autorisation visée à l'article L. 5124-3.

\n
" } }, "LEGIARTI000025041549": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-25", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025041549", "URL": "article/LEGI/ARTI/00/00/25/04/15/LEGIARTI000025041549.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025007638", "@num": "26", "#text": "LOI n°2011-1906 du 21 décembre 2011 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025005833", "@nortexte": "BCRX1125833L", "@numtexte": "2011-1906", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000036393921", "@num": "166", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 166 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000006689925", "@num": "L5121-20", "#text": "Code de la santé publique - art. 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Les redevables des taxes prévues aux articles 1600-0 N et 1600-0 O du code général des impôts adressent à l'agence mentionnée à l'article L. 5311-1 du présent code et au comité économique des produits de santé, au plus tard le 31 mars de chaque année, une déclaration fournissant des informations relatives aux ventes réalisées au cours de l'année civile précédente pour les médicaments, produits de santé, dispositifs médicaux et dispositifs médicaux de diagnostic in vitro donnant lieu au paiement de chacune de ces taxes, ainsi qu'à leur régime de prise en charge ou de remboursement. Les déclarations sont établies conformément aux modèles fixés par décision du directeur général de l'agence mentionnée au même article L. 5311-1. Les redevables de la taxe prévue à l'article 1600-0 P du code général des impôts adressent, au plus tard le 31 mars de chaque année, à l'agence mentionnée à l'article L. 5311-1 du présent code une déclaration établie conformément au modèle fixé par décision du directeur de l'agence mentionnée au même article L. 5311-1, fournissant des informations relatives aux ventes réalisées au cours de l'année civile précédente pour les produits cosmétiques donnant lieu au paiement de la taxe.

\n
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Toute personne qui effectue la première vente en France d'un médicament désigné comme orphelin en application du règlement (CE) n° 141/2000 du Parlement européen et du Conseil, du 16 décembre 1999, concernant les médicaments orphelins ou d'un médicament faisant l'objet ou ayant fait l'objet d'une autorisation temporaire d'utilisation mentionnés au a du I de l'article L. 5121-12 est également tenue d'adresser à l'agence et au comité la déclaration des ventes réalisées pour ce médicament prévue au premier alinéa du présent article.

" } }, "LEGIARTI000025104409": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5124-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-05-01", "DATE_DEBUT": "2012-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025104409", "URL": "article/LEGI/ARTI/00/00/25/10/44/LEGIARTI000025104409.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-2012 du 29 décembre 2011 article 41 III : Les présentes dispositions entrent en vigueur à une date prévue par le décret pris pour leur application et au plus tard le 1er août 2012. Dès cette entrée en vigueur, l'Agence nationale de sécurité du médicament et des produits de santé exerce l'ensemble des droits et supporte l'ensemble des obligations de l'Agence française de sécurité sanitaire des produits de santé. Jusqu'à l'entrée en vigueur mentionnée au premier alinéa du présent III, les compétences et pouvoirs que la présente loi attribue à l'Agence nationale de sécurité du médicament et des produits de santé sont exercés par l'Agence française de sécurité sanitaire des produits de santé.

Le décret n° 2012-597 du 27 avril 2012 est entré en vigueur le 1er mai 2012.

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Sont déterminés par décret en Conseil d'Etat :

\n
\n

2° Les modalités d'exercice de la location-gérance prévue au premier alinéa de l'article L. 5124-2 ;

\n
\n

4° Les modalités d'octroi, de suspension ou de retrait de l'autorisation d'ouverture d'un établissement pharmaceutique prévue à l'article L. 5124-3 ;

\n
\n

7° Les conditions de la gérance d'un établissement pharmaceutique prévue à l'article L. 5124-4 en cas de décès du pharmacien propriétaire ;

\n
\n

8° Les conditions dans lesquelles peut être faite la publicité en faveur des entreprises et établissements pharmaceutiques ;

\n
\n

10° Les conditions dans lesquelles peut être faite la publicité en faveur des établissements pharmaceutiques ;

\n
\n

11° Les règles régissant l'exportation des médicaments prévue à l'article L. 5124-11 ; \n

\n
\n

12° Les conditions dans lesquelles l'Agence nationale de sécurité du médicament et des produits de santé autorise l'importation des médicaments prévue à l'article L. 5124-13 ; \n

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13° Les sections de l'ordre auxquelles appartient le pharmacien mentionné à l'article L. 5124-15 et les conditions dans lesquelles ce pharmacien doit être assisté ou remplacé ;

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\n

\n
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L'assiette de la taxe est constituée par le montant des ventes de chaque médicament ou produit réalisées au cours de l'année civile précédente, à l'exclusion des ventes à l'exportation. Les revendeurs indiquent au titulaire de l'autorisation de mise sur le marché les quantités revendues ou destinées à être revendues en dehors du territoire national pour une liste de produits fixée par arrêté et dans des conditions définies par une convention tripartite passée entre l'Etat, un ou plusieurs syndicats ou organisations représentant les entreprises fabriquant ou exploitant des médicaments et un ou plusieurs syndicats ou organisations représentant les grossistes-répartiteurs. Le barème de la taxe comporte au moins cinq tranches.

" } }, "LEGIARTI000028392648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-25", "DATE_DEBUT": "2013-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000028392648", "URL": "article/LEGI/ARTI/00/00/28/39/26/LEGIARTI000028392648.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028375866", "@num": "12", "#text": "LOI n°2013-1203\n du 23 décembre 2013 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028372809", "@nortexte": "EFIX1324269L", "@numtexte": "2013-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000036393921", "@num": "166", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 166 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000025010367", "@num": "1600-0 O", "#text": "Code général des impôts, CGI. - art. 1600-0 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010369", "@num": "1600-0 P", "#text": "Code général des impôts, CGI. - art. 1600-0 P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689900", "@num": "L5121-12", "#text": "Code de la santé publique - art. 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L5423-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693727", "@num": "L602-3", "#text": "Code de la santé publique - art. L602-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693723", "@num": "L602-3", "#text": "Code de la santé publique - art. L602-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741370", "@num": "L162-17-5", "#text": "Code de la sécurité sociale. - art. L162-17-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742141", "@num": "L245-6", "#text": "Code de la sécurité sociale. - art. L245-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689919", "@fin": "2010-02-26", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941976", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023517752", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025041549", "@fin": "2013-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392648", "@fin": "2014-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961775", "@fin": "2016-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779403", "@fin": "2021-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466281", "@fin": "2021-07-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042685733", "@fin": "2999-01-01", "@num": "L5121-18", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les redevables de la contribution prévue au I de l'article L. 245-6 du code de la sécurité sociale et de la taxe prévue à l'article 1600-0 O du code général des impôts adressent à l'agence mentionnée à l'article L. 5311-1 du présent code et au comité économique des produits de santé, au plus tard le 31 mars de chaque année, une déclaration fournissant des informations relatives aux ventes réalisées au cours de l'année civile précédente pour les médicaments, produits de santé, dispositifs médicaux et dispositifs médicaux de diagnostic in vitro donnant lieu au paiement de chacune de ces taxes ou contributions, ainsi qu'à leur régime de prise en charge ou de remboursement. Les déclarations sont établies conformément aux modèles fixés par décision du directeur général de l'agence mentionnée au même article L. 5311-1. Les redevables de la taxe prévue à l'article 1600-0 P du code général des impôts adressent, au plus tard le 31 mars de chaque année, à l'agence mentionnée à l'article L. 5311-1 du présent code une déclaration établie conformément au modèle fixé par décision du directeur de l'agence mentionnée au même article L. 5311-1, fournissant des informations relatives aux ventes réalisées au cours de l'année civile précédente pour les produits cosmétiques donnant lieu au paiement de la taxe.

\n
\n

Les ventes des médicaments exclus de l'assiette de la contribution prévue à l'article L. 245-6 du code de la sécurité sociale en application du III du même article doivent également faire l'objet de la déclaration prévue au premier alinéa du présent article par la personne qui assure en France l'exploitation, au sens de l'article L. 5124-1 du présent code, de ces médicaments.

\n
\n
\n

Toute personne qui assure en France l'exploitation, au sens du même article L. 5124-1, et la vente en France d'un médicament ayant fait l'objet d'une autorisation temporaire d'utilisation mentionnée au 1° du I de l'article L. 5121-12 est également tenue d'adresser à l'agence et au comité la déclaration des ventes réalisées pour ce médicament prévue au premier alinéa du présent article.

\n
" } }, "LEGIARTI000029961775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5121-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000029961775", "URL": "article/LEGI/ARTI/00/00/29/96/17/LEGIARTI000029961775.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029954685", "@num": "15", "#text": "LOI n°2014-1554 du 22 décembre 2014 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000036393921", "@num": "166", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 166 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000025010369", "@num": "1600-0 P", "#text": "Code général des impôts, CGI. - art. 1600-0 P", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689900", "@num": "L5121-12", "#text": "Code de la santé publique - art. 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L245-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171366", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155085", "@fin": "2999-01-01", "#text": "Titre II : Médicaments à usage humain", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140630", "@fin": "2999-01-01", "#text": "Livre Ier : Produits pharmaceutiques", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125349", "@fin": "2999-01-01", "#text": "Cinquième partie : Produits de santé", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689919", "@fin": "2010-02-26", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021941976", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2010-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023517752", "@fin": "2012-01-01", "@num": "L5121-18", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025041549", "@fin": "2013-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392648", "@fin": "2014-12-25", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961775", "@fin": "2016-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779403", "@fin": "2021-01-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466281", "@fin": "2021-07-01", "@num": "L5121-18", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042685733", "@fin": "2999-01-01", "@num": "L5121-18", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les redevables de la contribution prévue au I de l'article L. 245-6 et de la contribution prévue à l'article L. 245-5-5-1 du code de la sécurité sociale adressent à l'agence mentionnée à l'article L. 5311-1 du présent code et au comité économique des produits de santé, au plus tard le 31 mars de chaque année, une déclaration fournissant des informations relatives aux ventes réalisées au cours de l'année civile précédente pour les médicaments, produits de santé, dispositifs médicaux et dispositifs médicaux de diagnostic in vitro donnant lieu au paiement de chacune de ces taxes ou contributions, ainsi qu'à leur régime de prise en charge ou de remboursement. Les déclarations sont établies conformément aux modèles fixés par décision du directeur général de l'agence mentionnée au même article L. 5311-1. Les redevables de la taxe prévue à l'article 1600-0 P du code général des impôts adressent, au plus tard le 31 mars de chaque année, à l'agence mentionnée à l'article L. 5311-1 du présent code une déclaration établie conformément au modèle fixé par décision du directeur de l'agence mentionnée au même article L. 5311-1, fournissant des informations relatives aux ventes réalisées au cours de l'année civile précédente pour les produits cosmétiques donnant lieu au paiement de la taxe.

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" } }, "LEGIARTI000032411571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5124-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-28", "DATE_DEBUT": "2016-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032411571", "URL": "article/LEGI/ARTI/00/00/32/41/15/LEGIARTI000032411571.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Le décret n° 2012-597 du 27 avril 2012 est entré en vigueur le 1er mai 2012.

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Sont déterminés par décret en Conseil d'Etat :

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2° Les modalités d'exercice de la location-gérance prévue au premier alinéa de l'article L. 5124-2 ;

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4° Les modalités d'octroi, de suspension ou de retrait de l'autorisation d'ouverture d'un établissement pharmaceutique prévue à l'article L. 5124-3 ;

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7° Les conditions de la gérance d'un établissement pharmaceutique prévue à l'article L. 5124-4 en cas de décès du pharmacien propriétaire ;

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8° Les conditions dans lesquelles peut être faite la publicité en faveur des entreprises et établissements pharmaceutiques ;

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9° Les modalités d'application des articles L. 1413-4, L. 5124-7 et L. 5124-8 et les adaptations qui pourront être apportées, en ce qui concerne les établissements pharmaceutiques, aux second, troisième, et quatrième alinéas de l'article L. 5124-2 ;

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10° Les conditions dans lesquelles peut être faite la publicité en faveur des établissements pharmaceutiques ;

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11° Les règles régissant l'exportation des médicaments prévue à l'article L. 5124-11 ; \n

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12° Les conditions dans lesquelles l'Agence nationale de sécurité du médicament et des produits de santé autorise l'importation des médicaments prévue à l'article L. 5124-13 ; \n

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13° Les sections de l'ordre auxquelles appartient le pharmacien mentionné à l'article L. 5124-15 et les conditions dans lesquelles ce pharmacien doit être assisté ou remplacé ;

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Article L5124-17-2 AUTONOME ABROGE, en vigueur du 29/12/2001 au 01/01/2009 (Code de la santé publique)