{ "article": { "LEGIARTI000017730703": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017730703", "URL": "article/LEGI/ARTI/00/00/17/73/07/LEGIARTI000017730703.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017825410", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017730667", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions relatives aux recettes des régimes obligatoires de base et des organismes concourant à leur financement", "@debut": "2007-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017730680", "@fin": "2999-01-01", "#text": "TROISIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE GÉNÉRAL POUR 2008", "@debut": "2007-12-22" } ] }, "@cid": "JORFTEXT000017726554", "@nor": "BCFX0766311L", "@num": "2007-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1786 du 19 décembre 2007 de financement de la sécurité sociale pour 2008", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017726554", "@c_titre_court": "LOI n° 2007-1786 du 19 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1786 du 19 décembre 2007 de financement de la sécurité sociale pour 2008 (1)", "@debut": "2007-12-22", "@id_txt": "LEGITEXT000017730663", "@c_titre_court": "LOI n° 2007-1786 du 19 décembre 2007" } ], "@date_publi": "2007-12-21", "@date_signature": "2007-12-19" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000017730703", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017726596", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
Art. 575 A
\n

\n
" } }, "LEGIARTI000017825410": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-12-28", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017825410", "URL": "article/LEGI/ARTI/00/00/17/82/54/LEGIARTI000017825410.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758099", "@num": "46", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000017730703", 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"@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535728", "@fin": "2011-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374041", "@fin": "2012-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092581", "@fin": "2012-03-16", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515792", "@fin": "2012-08-18", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295866", "@fin": "2013-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798755", "@fin": 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"LIEN_ART": { "@id": "LEGIARTI000038100395", "@fin": "2020-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036517981", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036517992", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472780", "@fin": "2020-12-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915205", "@fin": "2021-06-12", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518025", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518043", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-11-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662353", "@fin": "2022-01-01", "@num": "575 A", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les différents groupes de produits définis à l'article 575, le taux normal est fixé conformément au tableau ci-après :

GROUPE DE PRODUITS / TAUX NORMAL

Cigarettes : 64 %

Cigares : 27, 57 %

Tabacs fine coupe destinés à rouler les cigarettes : 58, 57 % L & gt ; Autres tabacs à fumer : 52, 42 %

Tabacs à priser : 45, 57 %

Tabacs à mâcher : 32, 17 %

Le minimum de perception mentionné à l'article 575 est fixé à 155 euros pour les cigarettes.

Il est fixé à 85 euros pour les tabacs fine coupe destinés à rouler les cigarettes, à 60 euros pour les autres tabacs à fumer et à 89 euros pour les cigares.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000017825410", "cible": true, "cidtexte": "JORFTEXT000017726554", "id": "LEGIARTI000017730703", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000017730703", "liens_entrants": true }

Article 11 ENTIEREMENT_MODIF (LOI n° 2007-1786 du 19 décembre 2007 de financement de la sécurité sociale pour 2008)