{ "article": { "LEGIARTI000020000191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "160", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020000191", "URL": "article/LEGI/ARTI/00/00/20/00/01/LEGIARTI000020000191.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020039063", "@num": "568 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 568 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 574 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020076803", "@fin": "2999-01-01", "#text": "Outre-mer", "@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", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020000191", "@fin": "2999-01-01", "@num": "160", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019996519", "@fin": "2999-01-01", "@num": "160", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 568 bis, Art. 574\n
\n

\n
" } }, "LEGIARTI000020039060": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "574", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020039060", "URL": "article/LEGI/ARTI/00/00/20/03/90/LEGIARTI000020039060.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 286 G de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000191", "@num": "160", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 160", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191908", "@fin": "2025-07-01", "#text": "DOM", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048391221", "@fin": "1979-07-01", "@num": "574", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304948", "@fin": "1994-09-02", "@num": "574", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304949", "@fin": "1995-10-27", "@num": "574", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304950", "@fin": "2008-12-29", "@num": "574", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000020039060", "@fin": "2025-07-01", "@num": "574", "@etat": "ABROGE_DIFF", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions d'application dans les départements d'outre-mer des articles 565 et 570 à 572 sont fixées par voie réglementaire (1).

\n
\n
\n
\n
\n
" } }, "LEGIARTI000020039063": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-07-23", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020039063", "URL": "article/LEGI/ARTI/00/00/20/03/90/LEGIARTI000020039063.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000191", "@num": "160", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 160", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020039063", "@fin": "2009-07-23", "@num": "568 bis", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020886891", "@fin": "2011-07-31", "@num": "568 bis", "@etat": "MODIFIE", "@debut": "2009-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435904", "@fin": "2011-12-30", "@num": "568 bis", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025076064", "@fin": "2012-11-22", "@num": "568 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026659807", "@fin": "2014-01-01", "@num": "568 bis", "@etat": "MODIFIE", "@debut": "2012-11-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448871", "@fin": "2015-01-01", "@num": "568 bis", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062680", "@fin": "2015-06-06", "@num": "568 bis", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701790", "@fin": "2016-01-01", "@num": "568 bis", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817207", "@fin": "2017-12-30", "@num": "568 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036365688", "@fin": "2025-07-01", "@num": "568 bis", "@etat": "ABROGE_DIFF", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation à l'article 568, dans les départements d'outre-mer, seuls peuvent vendre du tabac au détail les personnes ayant la qualité de commerçants, titulaires d'une licence accordée au nom du département par le président du conseil général.
\n
Cette licence ne peut être accordée pour la vente au détail du tabac dans un magasin de commerce de détail d'une surface de vente supérieure à 200 mètres carrés, à l'exclusion des surfaces réservées à la distribution de carburants, ou dans un magasin de vente en gros ouvert aux particuliers.
\n
La délivrance de cette licence est soumise au versement, au profit du département d'outre-mer concerné, d'une redevance annuelle dont le montant est fixé par délibération du conseil général.
\n
Les conditions d'application du présent article, notamment le nombre de licences susceptibles d'être créées dans chaque département, ainsi que les modalités de cessation d'activité, au plus tard le 1er janvier 2011, des points de vente dépourvus de licence sont définies par décret.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020039063", "cible": true, "cidtexte": "JORFTEXT000019995721", "id": "LEGIARTI000020000191", "typelien": "CREE" }, { "article_id": "LEGIARTI000020039060", "cible": true, "cidtexte": "JORFTEXT000019995721", "id": "LEGIARTI000020000191", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020000191", "liens_entrants": true }

Article 160 ENTIEREMENT_MODIF (LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1))