{ "article": { "LEGIARTI000006928874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006928874", "URL": "article/LEGI/ARTI/00/00/06/92/88/LEGIARTI000006928874.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHDSXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294690", "@num": "275 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000711315", "@nor": "BUDF9200056D", "@num": "93-424", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 93-424 du 18 mars 1993 portant définition des tabacs manufacturés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000711315", "@c_titre_court": "Décret n°93-424 du 18 mars 1993" }, { "@fin": "2999-01-01", "#text": "Décret n°93-424 du 18 mars 1993 portant définition des tabacs manufacturés", "@debut": "1993-03-24", "@id_txt": "LEGITEXT000006081547", "@c_titre_court": "Décret n°93-424 du 18 mars 1993" } ], "@date_publi": "1993-03-24", "@date_signature": "1993-03-18" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006928874", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001741663", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006294690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006294690", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294690.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 275 B à 275 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006928874", "@num": "1", "#text": "Décret n°93-424 du 18 mars 1993 - art. 1 () JORF 24 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711315", "@nortexte": "BUDF9200056D", "@numtexte": "93-424", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-18" }, { "@id": "LEGIARTI000044603447", "@num": "L314-2", "#text": "Code des impositions sur les biens et services - art. L314-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310130", "@num": "564 decies", "#text": "Code général des impôts, CGI. - art. 564 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020786757", "@num": "50 septies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162016", "@fin": "2999-01-01", "#text": "0I : Définition des tabacs manufacturés", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294689", "@fin": "1993-03-24", "@num": "275 A", "@etat": "MODIFIE", "@debut": "1982-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294690", "@fin": "2999-01-01", "@num": "275 A", "@etat": "VIGUEUR", "@debut": "1993-03-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme tabacs manufacturés :
\n
1° Les cigares et les cigarillos ;
\n
2° Les cigarettes ;
\n
3° Le tabac fine coupe destiné à rouler les cigarettes ;
\n
4° Les autres tabacs à fumer ;
\n
4° Le tabac à priser ;
\n
5° Le tabac à mâcher,
\n tels que définis aux articles 275 B à 275 G.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006294690", "cible": false, "cidtexte": "JORFTEXT000000711315", "id": "LEGIARTI000006928874", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006928874", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 93-424 du 18 mars 1993 portant définition des tabacs manufacturés)