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A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4.
\n Art. 52 ter\n
\n

\n
" } }, "LEGIARTI000020347265": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020347265", "URL": "article/LEGI/ARTI/00/00/20/34/72/LEGIARTI000020347265.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020347248", "@num": "1", "#text": "Arrêté du 14 novembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191552", "@fin": "2999-01-01", "#text": "1° : Répartition du contingent des rhums", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179496", "@fin": "2999-01-01", "#text": "II : Régime économique", "@debut": "1998-04-22" } ] 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Le contingent annuel d'exportation de 90 000 hectolitres d'alcool pur fixé par l'article 362 du code général des impôts est réparti, d'une part, entre rhum traditionnel agricole et rhum traditionnel de sucrerie produit à partir de mélasse et, d'autre part, entre les départements d'outre-mer jusqu'au 31 décembre 2011 conformément au tableau ci-après :

Martinique : rhum traditionnel agricole, 32 645 hectolitres d'alcool pur ; rhum traditionnel de sucrerie, 9 205 hectolitres d'alcool pur ;

Guadeloupe : rhum traditionnel agricole, 5 350 hectolitres d'alcool pur ; rhum traditionnel de sucrerie, 25 650 hectolitres d'alcool pur ;

Réunion : rhum traditionnel de sucrerie, 17 000 hectolitres d'alcool pur ;

Guyane : rhum traditionnel agricole, 150 hectolitres d'alcool pur.

Le contingent additionnel annuel d'exportation de 18 000 hectolitres d'alcool pur est réparti, d'une part, entre rhum traditionnel agricole et rhum traditionnel de sucrerie produit à partir de mélasse et, d'autre part, entre les départements d'outre-mer jusqu'au 31 décembre 2010, conformément au tableau ci-après :

Martinique : rhum traditionnel agricole, 6 197 hectolitres d'alcool pur ; rhum traditionnel de sucrerie, 990 hectolitres d'alcool pur ;

Guadeloupe : rhum traditionnel agricole, 4 604 hectolitres d'alcool pur ; rhum traditionnel de sucrerie, 2 294 hectolitres d'alcool pur ;

Réunion : rhum traditionnel de sucrerie, 3 615 hectolitres d'alcool pur ;

Guyane : rhum traditionnel agricole, 300 hectolitres d'alcool pur.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020347265", "cible": true, "cidtexte": "JORFTEXT000019934802", "id": "LEGIARTI000020347248", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020347248", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 14 novembre 2008 portant reconduction des dispositions sur la répartition entre les départements d'outre-mer du contingent d'exportation de rhum traditionnel)