{ "article": { "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.
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" }, "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).

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\n
" } }, "LEGIARTI000006310066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1976-05-25", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310066", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310066.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0565AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 25 II FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147141", "@fin": "1989-01-02", "#text": "TABACS", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133869", "@fin": "1989-01-02", "#text": "MONOPOLES FISCAUX", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La fabrication et la vente au détail des tabacs manufacturés sont réservées à l'Etat.
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Il en est de même de l'importation et de la commercialisation en gros des tabacs manufacturés originaires ou en provenance des Etats autres que les Etats membres de la Communauté économique européenne (1).
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1) Deuxième alinéa abrogé par l'article 25-II de la loi n° 78-1239 du 29 décembre 1978.
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" } }, "LEGIARTI000006310067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1978-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310067", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310067.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0565AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 276", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 277", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 278", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 279", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "JORFTEXT000000888309", "#text": "LOI 76-448 1976-05-24 ART. 9 JORF 25 MAI 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000853594", "#text": "Décret 76-1314 1976-12-31 ART. 1 JORF 5 JANVIER 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000853594", "@numtexte": "76-1314", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "LEGIARTI000006273151", "@num": "25", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 25 (V) JORF 30 DECEMBRE 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179687", "@fin": "1998-04-22", "#text": "I : Régime économique.", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. En France métropolitaine continentale, l'importation et la commercialisation en gros des tabacs manufacturés en provenance des Etats membres de la Communauté économique européenne et originaires de ces Etats ou mis en libre pratique dans l'un de ceux-ci peuvent être effectuées par toute personne physique ou morale qui s'établit en qualité de fournisseur en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat (1).
\n
\n
2. Sur ce même territoire, l'importation et la commercialisation en gros des tabacs manufacturés autres que ceux mentionnés au paragraphe 1 sont réservées à l'Etat. Il en est de même de toute fabrication et de vente au détail des tabacs manufacturés.
\n
\n
(1) Annexe II, art. 276 à 279.
\n
" } }, "LEGIARTI000006310068": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310068", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310068.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0565AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 276, 277, 278, 279", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000006318442", "@num": "89", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 89 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179687", "@fin": "1998-04-22", "#text": "I : Régime économique.", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. ((L'introduction et la commercialisation en gros en France continentale)) (1) des tabacs manufacturés en provenance des Etats membres de la Communauté économique européenne et originaires de ces Etats ou mis en libre pratique dans l'un de ceux-ci peuvent être effectuées par toute personne physique ou morale qui s'établit en qualité de fournisseur en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat (2).
\n
2. Sur ce même territoire, l'importation et la commercialisation en gros des tabacs manufacturés autres que ceux mentionnés au paragraphe 1 sont réservées à l'Etat. Il en est de même de toute fabrication et de vente au détail des tabacs manufacturés.
\n
(1) Modification de la loi.
\n
(1) Annexe II, art. 276 à 279.
\n
.
\n
1. ((L'importation, l'introduction et la commercialisation en gros en France continentale des tabacs manufacturés)) peuvent être effectuées par toute personne physique ou morale qui s'établit en qualité de fournisseur en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat (1).
\n
2. ((Sur ce même territoire, la fabrication des tabacs manufacturés peut être effectuée par toute personne physique ou morale qui s'établit en qualité de fabricant en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat. Les dispositions des articles 570 et 571 lui sont applicables en tant que fournisseur. La vente au détail des tabacs manufacturés est réservé à l'Etat.)) (1) (2).
\n
(1) Annexe II, art. 276 à 279.
\n
(2) Dispositions en vigueur à la date du décret pris en application de l'article 2 de la loi 93-923.
" } }, "LEGIARTI000006310069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006310069", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310069.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0565AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 570, 571", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 276, 277, 278, 279", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179687", "@fin": "1998-04-22", "#text": "I : Régime économique.", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'introduction et la commercialisation en gros en France ((métropolitaine)) (1) des tabacs manufacturés en provenance des Etats membres de la Communauté économique européenne et originaires de ces Etats ou mis en libre pratique dans l'un de ceux-ci peuvent être effectuées par toute personne physique ou morale qui s'établit en qualité de fournisseur en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat (2).
\n
2. Sur ce même territoire, l'importation et la commercialisation en gros des tabacs manufacturés autres que ceux mentionnés au paragraphe 1 sont réservées à l'Etat. Il en est de même ((de la vente)) (1) au détail des tabacs manufacturés.
\n
((La fabrication des tabacs manufacturés est réservée à l'Etat en France continentale. Dans les départements de Corse, la fabrication des tabacs manufacturés peut être effectuée par toute personne physique ou morale qui s'établit en qualité de fabricant en vue d'exercer cette activité dans les conditions fixées par décret. Les dispositions des articles 570 et 571 sont applicables à cette personne en tant que fournisseur)). (1)
\n
(1) Modifications de la loi.
\n
(2) Annexe II, art. 276 à 279.
" } }, "LEGIARTI000006310070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006310070", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310070.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0565AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 570, 571", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 276, 277, 278, 279", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000361895", "#text": "Loi 93-923 1993-07-19 art. 17 III, IV, V JORF 21 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "LEGIARTI000006932639", "@num": "17", "#text": "Loi n°93-923 du 19 juillet 1993 - art. 17 () JORF 21 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "LEGIARTI000006336200", "@num": "1", "#text": "Décret n°95-6 du 4 janvier 1995 - art. 1 (V) JORF 5 janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000367370", "@nortexte": "ECOT9451391D", "@numtexte": "95-6", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-04" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179959", "@fin": "2002-01-01", "#text": "I : Régime économique.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162625", "@fin": "2002-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147063", "@fin": "2002-01-01", "#text": "Chapitre IV : Tabacs, allumettes, briquets", "@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": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'importation, l'introduction et la commercialisation en gros en France métropolitaine des tabacs manufacturés en provenance des Etats membres de la Communauté économique européenne et originaires de ces Etats ou mis en libre pratique dans l'un de ceux-ci peuvent être effectuées par toute personne physique ou morale qui s'établit en qualité de fournisseur en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat (1).
\n
2. Sur ce même territoire, la fabrication des tabacs manufacturés peut être effectuée par toute personne physique ou morale qui s'établit en qualité de fabricant en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat. Les dispositions des articles 570 et 571 sont applicables à cette personne en tant que fournisseur. La vente au détail des tabacs manufacturés est réservée à l'Etat.
\n
(1) Annexe II, art. 276 à 279.
\n
" } }, "LEGIARTI000006310071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310071", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310071.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0565AAXXXXXAF" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 276, 277 et 279 de l'annexe II.
\n
(2) Voir les articles 276 à 279 de l'annexe II.
\n
(3) Dispositions applicables à compter du 1er juillet 1999.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999 en vigueur le 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "#text": "CGI 570, 571, 568, 302 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'importation, l'introduction et la commercialisation en gros en France métropolitaine des tabacs manufacturés peuvent être effectuées par toute personne physique ou morale qui s'établit en qualité de fournisseur en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat (1).
\n
2. Sur ce même territoire, la fabrication des tabacs manufacturés peut être effectuée par toute personne physique ou morale qui s'établit en qualité de fabricant en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat (2). Les dispositions des articles 570 et 571 lui sont applicables en tant que fournisseur. La vente au détail des tabacs manufacturés est réservée à l'Etat.
\n
3. Les personnes physiques ou morales qui approvisionnent les titulaires du statut d'acheteur-revendeur prévu au troisième alinéa de l'article 568 ne sont pas tenues de s'établir en qualité de fournisseur pour introduire, commercialiser en gros et, le cas échéant, importer des tabacs manufacturés. Ces personnes physiques ou morales doivent prendre la qualité d'entrepositaire agréé mentionnée à l'article 302 G (3).
" } }, "LEGIARTI000006310072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310072", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0565AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 570, 571, 568, 302 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000006322437", "@num": "30", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 30 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'importation, l'introduction et la commercialisation en gros en France métropolitaine des tabacs manufacturés peuvent être effectuées par toute personne physique ou morale qui s'établit en qualité de fournisseur en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat.
\n
2. Sur ce même territoire, la fabrication des tabacs manufacturés peut être effectuée par toute personne physique ou morale qui s'établit en qualité de fabricant en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat. Les dispositions des articles 570 et 571 lui sont applicables en tant que fournisseur. La vente au détail des tabacs manufacturés est réservée à l'Etat.
\n
3. Les personnes physiques ou morales qui approvisionnent les titulaires du statut d'acheteur-revendeur prévu au quatrième alinéa de l'article 568 ne sont pas tenues de s'établir en qualité de fournisseur pour introduire, commercialiser en gros et, le cas échéant, importer des tabacs manufacturés. Ces personnes physiques ou morales doivent prendre la qualité d'entrepositaire agréé mentionnée à l'article 302 G.
" } }, "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
" } }, "LEGIARTI000022201679": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201679", "URL": "article/LEGI/ARTI/00/00/22/20/16/LEGIARTI000022201679.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 77 [2°] de la loi n° 2009-526 du 12 mai 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "#text": "CGI 570, 571, 568, 302 G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. L'importation, l'introduction et la commercialisation en gros en France métropolitaine des tabacs manufacturés peuvent être effectuées par toute personne physique ou morale qui s'établit en qualité de fournisseur en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat.

\n
\n

2. Sur ce même territoire, la fabrication des tabacs manufacturés peut être effectuée par toute personne physique ou morale qui s'établit en qualité de fabricant en vue d'exercer cette activité dans les conditions fixées par décret en Conseil d'Etat. Les dispositions des articles 570 et 571 lui sont applicables en tant que fournisseur. La vente au détail des tabacs manufacturés est réservée à l'Etat.

\n
\n

3. Les personnes physiques ou morales qui approvisionnent les titulaires du statut d'acheteur-revendeur prévu au dixième alinéa de l'article 568 ne sont pas tenues de s'établir en qualité de fournisseur pour introduire, commercialiser en gros et, le cas échéant, importer des tabacs manufacturés. Ces personnes physiques ou morales doivent prendre la qualité d'entrepositaire agréé mentionnée à l'article 302 G.

\n
" } }, "LEGIARTI000028448886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448886", "URL": "article/LEGI/ARTI/00/00/28/44/88/LEGIARTI000028448886.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 77 [2°] de la loi n° 2009-526 du 12 mai 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "@id": "LEGIARTI000028428422", "@num": "68", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304689", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

3. Les personnes physiques ou morales qui approvisionnent les titulaires du statut d'acheteur-revendeur prévu au douzième alinéa de l'article 568 ne sont pas tenues de s'établir en qualité de fournisseur pour introduire, commercialiser en gros et, le cas échéant, importer des tabacs manufacturés. Ces personnes physiques ou morales doivent prendre la qualité d'entrepositaire agréé mentionnée à l'article 302 G.

\n
" } }, "LEGIARTI000036364802": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "570", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364802", "URL": "article/LEGI/ARTI/00/00/36/36/48/LEGIARTI000036364802.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000021671724", "@num": "1", "#text": "Décret n°2006-156 du 13 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788634", "@nortexte": "BUDD0570029D", "@numtexte": "2006-156", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000021671729", "@num": "2", "#text": "Décret n°2006-156 du 13 février 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788634", "@nortexte": "BUDD0570029D", "@numtexte": "2006-156", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000033444227", "@num": "1", "#text": "Ordonnance n° 2016-1561 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033440877", "@nortexte": "ARCB1618072R", "@numtexte": "2016-1561", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@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": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310094", "@num": "571", "#text": "Code général des impôts, CGI. - art. 571 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295647", "@num": "278", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 278 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597658", "@num": "283", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 283 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300610", "@num": "56 AC", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000048391012", "@fin": "1979-07-01", "@num": "570", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310083", "@fin": "1983-01-01", "@num": "570", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310084", "@fin": "1985-12-31", "@num": "570", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310085", "@fin": "1987-03-01", "@num": "570", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310086", "@fin": "1993-01-01", "@num": "570", "@etat": "MODIFIE", "@debut": "1987-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310087", "@fin": "1994-09-02", "@num": "570", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310088", "@fin": "2000-03-31", "@num": "570", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310089", "@fin": "2001-03-31", "@num": "570", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310090", "@fin": "2005-12-31", "@num": "570", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310091", "@fin": "2010-05-01", "@num": "570", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201675", "@fin": "2014-01-01", "@num": "570", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448882", "@fin": "2017-12-30", "@num": "570", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469129", "@fin": "2018-01-01", "@num": "570", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000036364802", "@fin": "2025-07-01", "@num": "570", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Selon les modalités fixées par voie réglementaire, tout fournisseur est soumis aux obligations suivantes :

1° Livrer des tabacs aux seuls débitants désignés à l'article 568 ;

2° Conserver la propriété des tabacs depuis leur entrée ou leur fabrication en France jusqu'à leur vente au détail après consignation chez le débitant ;

3° Consentir à chaque débitant une remise dont les taux ou les montants sont réglementés par arrêté pour la France continentale, d'une part, et pour la Corse, d'autre part. Cette remise comprend l'ensemble des avantages directs ou indirects qui lui sont alloués ;

4° Consentir à chaque débitant des crédits dans des conditions fixées par décret en Conseil d'Etat ;

5° Livrer les tabacs commandés par tout débitant quelle que soit la localisation géographique du débit ;

6° Utiliser pour chaque livraison à un débitant un document revêtu de la marque du monopole de vente au détail, conforme au modèle fixé par l'administration, et fournir périodiquement à celle-ci des relevés récapitulatifs des livraisons ;

7° Présenter à l'administration pour obtenir la mainlevée des tabacs importés, soit un titre de mouvement à destination d'un entrepôt, soit le document mentionné au 6° en cas d'expédition à un débitant ;

8° Lorsque les tabacs transitent par des entrepôts autres que douaniers :

a. soumettre ces entrepôts au contrôle de l'administration ;

b. y tenir une comptabilité-matières qui doit être représentée à toute réquisition de l'administration ;

c. faire circuler les tabacs jusqu'au dernier entrepôt sous le couvert d'un titre de mouvement.

II. - Selon les modalités fixées par décret, les personnes désignées au 3 de l'article 565 sont soumises aux obligations suivantes :

1° Livrer des tabacs manufacturés aux seuls acheteurs-revendeurs mentionnés au douzième alinéa de l'article 568 ;

2° Conserver la propriété des tabacs jusqu'à leur entrée sous le régime suspensif mentionné au 1° de l'article 302 F ter.

III. - Toute infraction aux obligations mentionnées aux I et II peut entraîner le retrait de l'agrément, sans préjudice des dispositions contentieuses prévues en matière de contributions indirectes.

" } }, "LEGIARTI000044873285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873285", "URL": "article/LEGI/ARTI/00/00/44/87/32/LEGIARTI000044873285.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048725388", "@num": "2", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000024525784", "@num": "Annexes IV à VI", "#text": "Arrêté du 30 août 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024524088", "@nortexte": "BCRD1122145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-30" }, { "@id": "LEGIARTI000033002392", "@num": "9", "#text": "Arrêté du 24 février 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025446216", "@nortexte": "BCRD1206319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-02-24" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGITEXT000047235764", "#text": "Décret n°2023-134 du 27 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@id": "LEGIARTI000047235777", "@num": "2", "#text": "Décret n°2023-134 du 27 février 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047233684", "@nortexte": "ECOD2301360D", "@numtexte": "2023-134", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-27" }, { "@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": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313334", "@num": "1928", "#text": "Code général des impôts, CGI. - art. 1928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304689", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834554", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304970", "@num": "575 K", "#text": "Code général des impôts, CGI. - art. 575 K (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000048373711", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310066", "@fin": "1976-05-25", "@num": "565", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310067", "@fin": "1993-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "1978-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310068", "@fin": "1994-09-02", "@num": "565", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310069", "@fin": "1996-05-12", "@num": "565", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310070", "@fin": "2000-03-31", "@num": "565", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310071", "@fin": "2005-12-31", "@num": "565", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310072", "@fin": "2010-05-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201679", "@fin": "2014-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448886", "@fin": "2022-01-01", "@num": "565", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044873285", "@fin": "2025-07-01", "@num": "565", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

3. Les personnes physiques ou morales qui approvisionnent les titulaires du statut d'acheteur-revendeur prévu au douzième alinéa de l'article 568 ne sont pas tenues de s'établir en qualité de fournisseur pour introduire, commercialiser en gros et, le cas échéant, importer des tabacs manufacturés. Ces personnes sont soumises aux règles de suivi et de gestion des produits mentionnées aux 2°, 6° et 7° de l'article L. 311-39 du code des impositions sur les biens et services.

" } }, "LEGIARTI000048373711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "565", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1976-05-25", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048373711", "URL": "article/LEGI/ARTI/00/00/48/37/37/LEGIARTI000048373711.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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L’achat, la fabrication et la vente des tabacs ont lieu exclusivement au profit de l’Etat dans toute l’étendue du territoire.

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(VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006147058", "#text": "Code général des impôts, CGI. - Chapitre premier : Boissons (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191875", "#text": "Code général des impôts, CGI. - Corse - DOM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191908", "#text": "Code général des impôts, CGI. - DOM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191695", "#text": "Code général des impôts, CGI. - I : Alambics (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179911", "#text": "Code général des impôts, CGI. - I : Alcools dénaturés (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179914", "#text": "Code général des impôts, CGI. - I : Contribution aux poinçonnages (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179697", "#text": "Code général des impôts, CGI. - I : Dispositions communes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191705", "#text": "Code général des impôts, CGI. - I : Déclarations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191709", "#text": "Code général des impôts, CGI. - I : Définition des produits (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191857", "#text": "Code général des impôts, CGI. - I : Définition des produits (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179915", "#text": "Code général des impôts, CGI. - I : Fabricants (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191905", "#text": "Code général des impôts, CGI. - II : Dispositions générales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191710", "#text": "Code général des impôts, CGI. - II : Droit de circulation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191703", "#text": "Code général des impôts, CGI. - II : Droit de consommation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179910", "#text": "Code général des impôts, CGI. - II : Entrepositaires agréés (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179916", "#text": "Code général des impôts, CGI. - II : Marchands et personnes assimilées (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179709", "#text": "Code général des impôts, CGI. - II : Modalités de l'essai (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179919", "#text": "Code général des impôts, CGI. - II : Régime fiscal (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191929", "#text": "Code général des impôts, CGI. - II : Vinage (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179912", "#text": "Code général des impôts, CGI. - II bis : Essences pouvant servir à la fabricati... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179712", "#text": "Code général des impôts, CGI. - III : Circulation, détention et commerce des ta... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191696", "#text": "Code général des impôts, CGI. - III : Compteurs (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179704", "#text": "Code général des impôts, CGI. - III : Débitants (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179710", "#text": "Code général des impôts, CGI. - III : Obligations communes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191706", "#text": "Code général des impôts, CGI. - III : Vin mousseux (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191697", "#text": "Code général des impôts, CGI. - IV : Bouilleurs de cru (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042623629", "#text": "Code général des impôts, CGI. - IV : Vendanges (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191906", "#text": "Code général des impôts, CGI. - IV : Vins doux naturels (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162613", "#text": "Code général des impôts, CGI. - Section I : Alcools (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162626", "#text": "Code général des impôts, CGI. - Section I : Formalités générales à l'enlèvement (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162618", "#text": "Code général des impôts, CGI. - Section I : Titre des ouvrages (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162955", "#text": "Code général des impôts, CGI. - Section I bis : Document communautaire d'accomp... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162619", "#text": "Code général des impôts, CGI. - Section II : Poinçons (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162614", "#text": "Code général des impôts, CGI. - Section II : Vins et cidres (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162615", "#text": "Code général des impôts, CGI. - Section III : Circulation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000026003305", "#text": "Code général des impôts, CGI. - Section III : Contribution aux poinçonnages et ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163017", "#text": "Code général des impôts, CGI. - Section III : Registres (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162616", "#text": "Code général des impôts, CGI. - Section IV : Commerce (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163018", "#text": "Code général des impôts, CGI. - Section IV : Entreprises de transport (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162621", "#text": "Code général des impôts, CGI. - Section IV : Obligations des redevables (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162951", "#text": "Code général des impôts, CGI. - Section IX : Modalités d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162623", "#text": "Code général des impôts, CGI. - Section IX : Taxe spéciale sur le sucre utilisé... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163015", "#text": "Code général des impôts, CGI. - Section V : Exportation ou livraison à destinat... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162628", "#text": "Code général des impôts, CGI. - Section V : Modification des tarifs d'impôts in... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162617", "#text": "Code général des impôts, CGI. - Section V : Régimes particuliers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163065", "#text": "Code général des impôts, CGI. - Section VI : Bières et boissons non alcoolisées (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162949", "#text": "Code général des impôts, CGI. - Section VI : Importation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162950", "#text": "Code général des impôts, CGI. - Section VII : Fabrication du plaqué et du doubl... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163019", "#text": "Code général des impôts, CGI. - Section VIII : Frais de surveillance (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162952", "#text": "Code général des impôts, CGI. - Section X : Départements d'outre-mer (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162629", "#text": "Code général des impôts, CGI. - Section X : Machines à timbrer (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191698", "#text": "Code général des impôts, CGI. - V : Bouilleurs ambulants (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191858", "#text": "Code général des impôts, CGI. - V : Corse (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191859", "#text": "Code général des impôts, CGI. - V : Sucrages (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179707", "#text": "Code général des impôts, CGI. - VI : Dispositions spéciales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191699", "#text": "Code général des impôts, CGI. - VI : Distillateurs de profession (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191707", "#text": "Code général des impôts, CGI. - VI : Piquettes et vins de sucre (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191700", "#text": "Code général des impôts, CGI. - VII : Fabrication de produits divers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179708", "#text": "Code général des impôts, CGI. - VII : Importations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191708", "#text": "Code général des impôts, CGI. - VIII : Contentieux (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638159", "@num": "298 sexdecies E", "#text": "Code général des impôts, CGI. - art. 298 sexdecies E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304722", "@num": "303", "#text": "Code général des impôts, CGI. - art. 303 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304724", "@num": "304", "#text": "Code général des impôts, CGI. - art. 304 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304726", "@num": "306", "#text": "Code général des impôts, CGI. - art. 306 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873318", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309746", "@num": "308", "#text": "Code général des impôts, CGI. - art. 308 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309748", "@num": "309", "#text": "Code général des impôts, CGI. - art. 309 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304999", "@num": "310", "#text": "Code général des impôts, CGI. - art. 310 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305000", "@num": "310 bis", "#text": "Code général des impôts, CGI. - art. 310 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309750", "@num": "311", "#text": "Code général des impôts, CGI. - art. 311 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873306", "@num": "311 bis", "#text": "Code général des impôts, CGI. - art. 311 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226339", "@num": "314", "#text": "Code général des impôts, CGI. - art. 314 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304729", "@num": "319", "#text": "Code général des impôts, CGI. - art. 319 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305008", "@num": "320", "#text": "Code général des impôts, CGI. - art. 320 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229480", "@num": "325", "#text": "Code général des impôts, CGI. - art. 325 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283695", "@num": "327", "#text": "Code général des impôts, CGI. - art. 327 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309774", "@num": "328", "#text": "Code général des impôts, CGI. - art. 328 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229592", "@num": "333", "#text": "Code général des impôts, CGI. - art. 333 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229609", "@num": "334", "#text": "Code général des impôts, CGI. - art. 334 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309780", "@num": "342", "#text": "Code général des impôts, CGI. - art. 342 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309789", "@num": "349", "#text": "Code général des impôts, CGI. - art. 349 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983949", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309798", "@num": "363", "#text": "Code général des impôts, CGI. - art. 363 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304750", "@num": "402", "#text": "Code général des impôts, CGI. - art. 402 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985072", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263495", "@num": "409", "#text": "Code général des impôts, CGI. - art. 409 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283678", "@num": "416", "#text": "Code général des impôts, CGI. - art. 416 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283671", "@num": "417 bis", "#text": "Code général des impôts, CGI. - art. 417 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305044", "@num": "428", "#text": "Code général des impôts, CGI. - art. 428 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273671", "@num": "429", "#text": "Code général des impôts, CGI. - art. 429 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273824", "@num": "430", "#text": "Code général des impôts, CGI. - art. 430 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305045", "@num": "431", "#text": "Code général des impôts, CGI. - art. 431 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305048", "@num": "432", "#text": "Code général des impôts, CGI. - art. 432 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274124", "@num": "433", "#text": "Code général des impôts, CGI. - art. 433 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305049", "@num": "433 A", "#text": "Code général des impôts, CGI. - art. 433 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309893", "@num": "434", "#text": "Code général des impôts, CGI. - art. 434 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294463", "@num": "447", "#text": "Code général des impôts, CGI. - art. 447 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294780", "@num": "449", "#text": "Code général des impôts, CGI. - art. 449 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305059", "@num": "451", "#text": "Code général des impôts, CGI. - art. 451 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304812", "@num": "454", "#text": "Code général des impôts, CGI. - art. 454 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048295848", "@num": "457", "#text": "Code général des impôts, CGI. - art. 457 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084516", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623625", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305090", "@num": "504", "#text": "Code général des impôts, CGI. - art. 504 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469140", "@num": "518", "#text": "Code général des impôts, CGI. - art. 518 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305097", "@num": "520", "#text": "Code général des impôts, CGI. - art. 520 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309985", "@num": "521", "#text": "Code général des impôts, CGI. - art. 521 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304878", "@num": "522", "#text": "Code général des impôts, CGI. - art. 522 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305100", "@num": "522 bis", "#text": "Code général des impôts, CGI. - art. 522 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374326", "@num": "523", "#text": "Code général des impôts, CGI. - art. 523 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309990", "@num": "524", "#text": "Code général des impôts, CGI. - art. 524 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305104", "@num": "524 bis", "#text": "Code général des impôts, CGI. - art. 524 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305107", "@num": "526", "#text": "Code général des impôts, CGI. - art. 526 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304886", "@num": "530", "#text": "Code général des impôts, CGI. - art. 530 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304889", "@num": "531", "#text": "Code général des impôts, CGI. - art. 531 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304893", "@num": "533", "#text": "Code général des impôts, CGI. - art. 533 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189086", "@num": "534", "#text": "Code général des impôts, CGI. - art. 534 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304899", "@num": "535", "#text": "Code général des impôts, CGI. - art. 535 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034072654", "@num": "536", "#text": "Code général des impôts, CGI. - art. 536 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058583", "@num": "537", "#text": "Code général des impôts, CGI. - art. 537 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305111", "@num": "538", "#text": "Code général des impôts, CGI. - art. 538 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304902", "@num": "539", "#text": "Code général des impôts, CGI. - art. 539 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310018", "@num": "543", "#text": "Code général des impôts, CGI. - art. 543 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310026", "@num": "545", "#text": "Code général des impôts, CGI. - art. 545 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310029", "@num": "546", "#text": "Code général des impôts, CGI. - art. 546 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310032", "@num": "547", "#text": "Code général des impôts, CGI. - art. 547 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304915", "@num": "548", "#text": "Code général des impôts, CGI. - art. 548 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304919", "@num": "549", "#text": "Code général des impôts, CGI. - art. 549 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304921", "@num": "550", "#text": "Code général des impôts, CGI. - art. 550 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310036", "@num": "551", "#text": "Code général des impôts, CGI. - art. 551 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986548", "@num": "553", "#text": "Code général des impôts, CGI. - art. 553 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373446", "@num": "554", "#text": "Code général des impôts, CGI. - art. 554 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373467", "@num": "555", "#text": "Code général des impôts, CGI. - art. 555 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373533", "@num": "557", "#text": "Code général des impôts, CGI. - art. 557 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373550", "@num": "558", "#text": "Code général des impôts, CGI. - art. 558 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373516", "@num": "566", "#text": "Code général des impôts, CGI. - art. 566 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638137", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981573", "@num": "568 ter", "#text": "Code général des impôts, CGI. - art. 568 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310094", "@num": "571", "#text": "Code général des impôts, CGI. - art. 571 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638213", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805467", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638198", "@num": "575 I", "#text": "Code général des impôts, CGI. - art. 575 I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305126", "@num": "575 J", "#text": "Code général des impôts, CGI. - art. 575 J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304970", "@num": "575 K", "#text": "Code général des impôts, CGI. - art. 575 K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305127", "@num": "575 L", "#text": "Code général des impôts, CGI. - art. 575 L (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638180", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305149", "@num": "614", "#text": "Code général des impôts, CGI. - art. 614 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392580", "@num": "629", "#text": "Code général des impôts, CGI. - art. 629 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392618", "@num": "632", "#text": "Code général des impôts, CGI. - art. 632 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305161", "@num": "633", "#text": "Code général des impôts, CGI. - art. 633 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624827", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624891", "@fin": "2999-01-01", "#text": "Chapitre III : Transfert des dispositions non fiscales du code général des impôts et du code des douanes dans d'autres codes", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624942", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603880", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. Chapitre premier : Boissons, Sct. Section I : Alcools, Sct. A : Production, Sct. I : Alambics, Sct. 1° : Obligations des fabricants et des marchands, Art. 303, Art. 304, Sct. 2° : Obligations des particuliers, Art. 306, Sct. 3° : Circulation, Art. 307, Sct. 4° : Obligations des détenteurs, Art. 308, Art. 309, Art. 310, Sct. 5° : Rachat des alambics par l'État, Art. 310 bis, Sct. 6° : Mesures d'application, Art. 311, Sct. II : Dispositions générales, Sct. 1° : Conditions d'exercice de la profession de distillateur, Art. 311 bis, Sct. 2° : Déclarations, Sct. III : Compteurs, Art. 314, Sct. IV : Bouilleurs de cru, Sct. 1° : Définition, Sct. 2° : Lieux de distillation, Art. 319, Art. 320, Sct. 3° : Déclarations, Sct. 4° : Cautionnement, Sct. 5° : Liquidation de l'impôt, Art. 325, Sct. 6° : Mesures d'application, Art. 326, Sct. V : Bouilleurs ambulants, Sct. 1° : Permis de circulation, Art. 327, Art. 328, Sct. 2° : Déclarations, Sct. 3° : Registre journal, Sct. VI : Distillateurs de profession, Sct. 1° : Définition, Art. 333, Art. 334, Sct. 2° : Obligations, Sct. 3° : Tenue des comptes, Sct. 4° : Mesures d'application, Art. 342, Sct. VII : Fabrication de produits divers, Sct. 1° : Mistelles, vermouths, vins de liqueur et produits similaires, Sct. 4° : Absinthe et liqueurs similaires, Sct. 6° : Produits de parfumerie et de toilette, Art. 349, Sct. B bis : Régime du rhum, Art. 362, Art. 363, Sct. C : Régime fiscal, Sct. I : Définition des produits, Art. 402, Sct. II : Droit de consommation, Sct. 1° : Tarifs, Sct. 3° : Exemptions, Sct. V : Corse, Sct. Section II : Vins et cidres, Sct. A : Production, Sct. I : Déclarations, Sct. 1° : Récolte, Art. 407, Sct. 2° : Stocks, Art. 409, Sct. 3° : Dispositions communes, Sct. II : Vinage, Sct. III : Vin mousseux, Sct. IV : Vins doux naturels, Art. 416, Art. 417 bis, Sct. V : Sucrages, Sct. 1° : Déclarations, Sct. 2° : Détention et circulation des sucres, Sct. 3° : Mesures d'application, Sct. VI : Piquettes et vins de sucre, Sct. 1° : Définition, Art. 428, Art. 429, Art. 430, Sct. 2° : Interdictions diverses, Art. 431, Art. 432, Art. 433, Sct. VIII : Contentieux, Art. 433 A, Sct. B : Régime fiscal, Sct. I : Définition des produits, Sct. 1° : Vins et cidres, Art. 434, Sct. 2° : Vins de diffusion, Sct. II : Droit de circulation, Sct. 1° : Tarifs, Sct. 3° : Exonération et exemptions, Sct. Section III : Circulation, Sct. I : Dispositions communes, Sct. 1° : Titres de mouvement, Sct. 2° : Déclarations d'enlèvement, Art. 447, Art. 449, Sct. 3° : Boissons warrantées, Art. 450, Sct. 4° : Obligations des transporteurs, Art. 451, Art. 454, Sct. 5° : Tolérance sur déclarations-Creux de route, Art. 457, Sct. 6° : Exemption des formalités à la circulation, Art. 458, Sct. IV : Vendanges, Art. 466, Sct. Section IV : Commerce, Sct. II : Entrepositaires agréés, Sct. 3° bis : Excédent à la balance de comptabilité matières, Sct. 10° : Cessation de commerce, Sct. III : Débitants, Sct. 1 : Débitants récoltants, Sct. 2 : Autres débitants, Sct. 1° : Définition, Art. 502, Sct. 2° : Communications intérieures et recel, Art. 504, Sct. 3° : Interdictions relatives à la détention des alcools, Sct. Section V : Régimes particuliers, Sct. I : Alcools dénaturés, Sct. 1° : Alcools destinés à des usages industriels, Sct. 2° : Mesures d'application, Sct. II bis : Essences pouvant servir à la fabrication de boissons alcooliques, Sct. VI : Dispositions spéciales, Art. 518, Sct. VII : Importations, Art. 520, Sct. Section VI : Bières et boissons non alcoolisées, Sct. Chapitre II : Garantie des matières d'or, d'argent et de platine, Sct. Section I : Titre des ouvrages, Art. 521, Art. 522, Art. 522 bis, Sct. Section II : Poinçons, Art. 523, Art. 524, Art. 524 bis, Art. 526, Sct. Section III : Contribution aux poinçonnages et essai des métaux précieux, Sct. I : Contribution aux poinçonnages, Sct. II : Modalités de l'essai, Art. 530, Art. 531, Sct. Section IV : Obligations des redevables, Sct. I : Fabricants, Art. 533, Sct. II : Marchands et personnes assimilées, Art. 534, Sct. III : Obligations communes, Art. 535, Art. 536, Art. 537, Art. 538, Art. 539, Sct. Section V : Exportation ou livraison à destination d'un autre Etat membre de l'Union Européenne, Art. 543, Art. 545, Art. 546, Art. 547, Sct. Section VI : Importation, Art. 548, Art. 549, Sct. Section VII : Fabrication du plaqué et du doublé d'or, d'argent et de platine sur tous métaux, Art. 550, Art. 551, Sct. Section IX : Modalités d'application, Art. 553, Sct. Section X : Départements d'outre-mer, Art. 554, Art. 555, Art. 566, Art. 557, Art. 558, Sct. Chapitre III : Droits divers, Sct. Section IX : Taxe spéciale sur le sucre utilisé au sucrage en première cuvée, Sct. Chapitre III quinquies : Cotisation de solidarité sur les graines oléagineuses, Sct. 0I : Dispositions générales, Art. 565, Art. 568 bis, Art. 568 ter, Art. 570, Art. 571, Art. 572 , Art. 572 bis, Sct. DOM, Art. 574, Sct. II : Régime fiscal, Art. 575 , Sct. Corse-DOM, Art. 575 E bis, Sct. III : Circulation, détention et commerce des tabacs, Art. 575 I, Art. 575 J, Art. 575 K, Art. 575 L, Art. 575 M , Sct. Chapitre IV bis : Impôt sur les spectacles-Taxe sur les appareils automatiques, Sct. Chapitre V : Dispositions communes à l'ensemble des contributions indirectes, Sct. Section I : Formalités générales à l'enlèvement, Art. 614, Sct. Section I bis : Document communautaire d'accompagnement, Sct. Section III : Registres, Sct. Section IV : Entreprises de transport, Sct. Section V : Modification des tarifs d'impôts indirects, Art. 629, Sct. Section VIII : Frais de surveillance, Art. 632, Sct. Section X : Machines à timbrer, Art. 633
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 298 sexdecies E, Art. 568, Art. 1649 quater-0 B bis
\n

\n
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Article 574 AUTONOME ABROGE_DIFF, en vigueur du 29/12/2008 au 01/07/2025 (Code général des impôts)