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A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 275 E\n
\n

\n
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Sont considérés comme tabacs fine coupe destinés à rouler les cigarettes :

1° Le tabac coupé ou fractionné d'une autre façon, filé ou pressé en plaques, qui est susceptible d'être fumé sans transformation industrielle ultérieure pour lequel plus de 25 % en poids des particules de tabac présentent une largeur de coupe inférieure à 1,5 millimètre ;

2° Les déchets de tabac conditionnés pour la vente au détail, qui ne relèvent pas des articles 275 B, 275 C et 275 D, qui sont susceptibles d'être fumés et pour lesquels plus de 25 % en poids des particules de tabac présentent une largeur de coupe inférieure à 1,5 millimètre.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000023954931", "cible": true, "cidtexte": "JORFTEXT000023950889", "id": "LEGIARTI000023951367", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000023951367", "liens_entrants": true }

Article 4 ENTIEREMENT_MODIF (Décret n° 2011-500 du 4 mai 2011 relatif à la définition de certaines catégories de tabacs manufacturés)