{ "article": { "LEGIARTI000023954502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000023954502", "URL": "article/LEGI/ARTI/00/00/23/95/45/LEGIARTI000023954502.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023951371", "@num": "6", "#text": "Décret n°2011-500\n du 4 mai 2011 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000023950889", "@nortexte": "BCRD1025479D", "@numtexte": "2011-500", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-04" }, { "@id": "LEGIARTI000006294693", "@num": "275 E", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294697", "@num": "275 E bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162016", "@fin": "2999-01-01", "#text": "0I : Définition des tabacs manufacturés", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954502", "@fin": "2999-01-01", "@num": "275 E ter", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aux fins des articles 275 E et 275 E bis, les déchets de tabac sont réputés être des restes de feuilles de tabac et des sous-produits obtenus dans le cadre du traitement du tabac ou de la fabrication des produits du tabac.

" } }, "LEGIARTI000006294693": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-24", "DATE_DEBUT": "1982-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294693", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294693.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 275 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 275 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 275 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006324017", "@num": "6", "#text": "Décret n°82-553 du 29 juin 1982 - art. 6 (V) JORF 1 JUILLET 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000699081", "@numtexte": "82-553", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-06-29" }, { "@id": "LEGIARTI000023954919", "@num": "275 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954936", "@num": "275 E bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179238", "@fin": "2002-03-31", "#text": "0I : Définition des tabacs manufacturés.", "@debut": "1982-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294693", "@fin": "1993-03-24", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1982-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294694", "@fin": "2002-12-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1993-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294695", "@fin": "2011-05-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954931", "@fin": "2999-01-01", "@num": "275 E", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Sont considérés comme tabacs à fumer :
\n 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 ;
\n 2° Les déchets de tabac conditionnés pour la vente au détail, qui ne relèvent pas des articles 275 B, 275 C et 275 D et qui sont susceptibles d'être fumés.
" } }, "LEGIARTI000006294694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-07", "DATE_DEBUT": "1993-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006294694", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294694.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BJXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 275 B, 275 C, 275 D, 275 E bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006928877", "@num": "4", "#text": "Décret n°93-424 du 18 mars 1993 - art. 4 () JORF 24 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711315", "@nortexte": "BUDF9200056D", "@numtexte": "93-424", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-18" }, { "@id": "LEGIARTI000023954919", "@num": "275 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954936", "@num": "275 E bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162016", "@fin": "2999-01-01", "#text": "0I : Définition des tabacs manufacturés", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294693", "@fin": "1993-03-24", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1982-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294694", "@fin": "2002-12-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1993-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294695", "@fin": "2011-05-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954931", "@fin": "2999-01-01", "@num": "275 E", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme tabacs fine coupe destinés à rouler les cigarettes :
\n
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 millimètre ;
\n
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 millimètre.
\n
Jusqu'au 31 décembre 1997, les tabacs du type de ceux visés aux 1° et 2° pour lesquels 75 % au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 0,8 millimètre et qui, antérieurement au 1er janvier 1993, n'ont pas été vendus ni destinés à être vendus pour rouler les cigarettes ne sont pas considérés comme des tabacs fine coupe destinés à rouler les cigarettes, mais comme des autres tabacs à fumer tels que définis à l'article 275 E bis.
" } }, "LEGIARTI000006294695": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-07", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294695", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294695.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BJXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 275 B, 275 C, 275 D, 275 E bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006215426", "@num": "2", "#text": "Décret n°2002-1419 du 2 décembre 2002 - art. 2 () JORF 7 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000416722", "@nortexte": "BUDD0270034D", "@numtexte": "2002-1419", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-02" }, { "@id": "LEGIARTI000023954919", "@num": "275 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954936", "@num": "275 E bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162016", "@fin": "2999-01-01", "#text": "0I : Définition des tabacs manufacturés", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294693", "@fin": "1993-03-24", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1982-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294694", "@fin": "2002-12-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1993-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294695", "@fin": "2011-05-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954931", "@fin": "2999-01-01", "@num": "275 E", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

\n
\n

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 millimètre ;

\n
\n

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 millimètre.

\n
\n
" } }, "LEGIARTI000006294697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006294697", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294697.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BKXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 275 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006928878", "@num": "5", "#text": "Décret n°93-424 du 18 mars 1993 - art. 5 () JORF 24 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711315", "@nortexte": "BUDF9200056D", "@numtexte": "93-424", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-18" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "LEGISCTA000006179238", "@fin": "2002-03-31", "#text": "0I : Définition des tabacs manufacturés.", "@debut": "1982-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294697", "@fin": "2002-03-31", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294698", "@fin": "2002-12-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294699", "@fin": "2011-05-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954936", "@fin": "2999-01-01", "@num": "275 E bis", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme autres tabacs à fumer :
\n
1° Le tabac coupé ou fractionné d'une autre façon, filé ou pressé en plaques, qui est susceptible d'être fumé en l'état sans transformation industrielle ultérieure, pour lequel 75 p. 100 au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1 millimètre ;
\n
2° Les déchets de tabac conditionnés pour la vente au détail, pour lesquels 75 p. 100 au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1 millimètre ;
\n
3° Jusqu'au 31 décembre 1997, les tabacs visés au dernier alinéa de l'article 275 E.
" } }, "LEGIARTI000006294698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-07", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294698", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294698.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BKXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 275 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212783", "@num": "6", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 6 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162016", "@fin": "2999-01-01", "#text": "0I : Définition des tabacs manufacturés", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294697", "@fin": "2002-03-31", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294698", "@fin": "2002-12-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294699", "@fin": "2011-05-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954936", "@fin": "2999-01-01", "@num": "275 E bis", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme autres tabacs à fumer :
\n
1° Le tabac coupé ou fractionné d'une autre façon, filé ou pressé en plaques, qui est susceptible d'être fumé en l'état sans transformation industrielle ultérieure, pour lequel 75 % au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1 millimètre ;
\n
2° Les déchets de tabac conditionnés pour la vente au détail, pour lesquels 75 % au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1 millimètre ;
\n
3° Jusqu'au 31 décembre 1997, les tabacs visés au quatrième alinéa de l'article 275 E.
" } }, "LEGIARTI000006294699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-07", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294699", "URL": "article/LEGI/ARTI/00/00/06/29/46/LEGIARTI000006294699.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0275BKXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 275 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006215427", "@num": "3", "#text": "Décret n°2002-1419 du 2 décembre 2002 - art. 3 () JORF 7 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000416722", "@nortexte": "BUDD0270034D", "@numtexte": "2002-1419", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-02" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162016", "@fin": "2999-01-01", "#text": "0I : Définition des tabacs manufacturés", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294697", "@fin": "2002-03-31", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294698", "@fin": "2002-12-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294699", "@fin": "2011-05-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954936", "@fin": "2999-01-01", "@num": "275 E bis", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme autres tabacs à fumer :
\n
1° Le tabac coupé ou fractionné d'une autre façon, filé ou pressé en plaques, qui est susceptible d'être fumé en l'état sans transformation industrielle ultérieure, pour lequel 75 % au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1 millimètre ;
\n
2° Les déchets de tabac conditionnés pour la vente au détail, pour lesquels 75 % au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1 millimètre ;
\n
3° Alinéa supprimé.
\n
4° Le tabac susceptible d'être fumé en l'état, sans transformation industrielle ultérieure, autre que celui mentionné aux 1° et 2° et à l'article 275 E, quel que soit son mode de présentation.
" } }, "LEGIARTI000023951371": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023951371", "URL": "article/LEGI/ARTI/00/00/23/95/13/LEGIARTI000023951371.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000023950889", "@nor": "BCRD1025479D", "@num": "2011-500", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-500 du 4 mai 2011 relatif à la définition de certaines catégories de tabacs manufacturés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023950889", "@c_titre_court": "Décret n°2011-500 du 4 mai 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-500 du 4 mai 2011 relatif à la définition de certaines catégories de tabacs manufacturés", "@debut": "2011-05-07", "@id_txt": "LEGITEXT000023951357", "@c_titre_court": "Décret n°2011-500 du 4 mai 2011" } ], "@ministere": "Ministère du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat", "@date_publi": "2011-05-06", "@date_signature": "2011-05-04" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023951371", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023950908", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

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

\n
" } }, "LEGIARTI000023954931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000023954931", "URL": "article/LEGI/ARTI/00/00/23/95/49/LEGIARTI000023954931.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023951367", "@num": "4", "#text": "Décret n°2011-500\n du 4 mai 2011 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000023950889", "@nortexte": "BCRD1025479D", "@numtexte": "2011-500", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-04" }, { "@id": "LEGIARTI000046196737", "@num": "L314-15", "#text": "Code des impositions sur les biens et services - art. L314-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954919", "@num": "275 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954936", "@num": "275 E bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295628", "@num": "275 B", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294691", "@num": "275 D", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162016", "@fin": "2999-01-01", "#text": "0I : Définition des tabacs manufacturés", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294693", "@fin": "1993-03-24", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1982-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294694", "@fin": "2002-12-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "1993-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294695", "@fin": "2011-05-07", "@num": "275 E", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954931", "@fin": "2999-01-01", "@num": "275 E", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

\n
" } }, "LEGIARTI000023954936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275 E bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000023954936", "URL": "article/LEGI/ARTI/00/00/23/95/49/LEGIARTI000023954936.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023951369", "@num": "5", "#text": "Décret n°2011-500\n du 4 mai 2011 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000023950889", "@nortexte": "BCRD1025479D", "@numtexte": "2011-500", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-05-04" }, { "@id": "LEGIARTI000044603409", "@num": "L314-16", "#text": "Code des impositions sur les biens et services - art. L314-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044603443", "@num": "L314-4", "#text": "Code des impositions sur les biens et services - art. L314-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954502", "@num": "275 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294693", "@num": "275 E", "#text": "Code général des impôts, annexe II, CGIANII. - art. 275 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162016", "@fin": "2999-01-01", "#text": "0I : Définition des tabacs manufacturés", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294697", "@fin": "2002-03-31", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294698", "@fin": "2002-12-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294699", "@fin": "2011-05-07", "@num": "275 E bis", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023954936", "@fin": "2999-01-01", "@num": "275 E bis", "@etat": "VIGUEUR", "@debut": "2011-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont considérés comme autres tabacs à fumer :

\n
\n

1° Le tabac coupé ou fractionné d'une autre façon, filé ou pressé en plaques, qui est susceptible d'être fumé en l'état sans transformation industrielle ultérieure, pour lequel 75 % au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1,5 millimètre ;

\n
\n

2° Les déchets de tabac conditionnés pour la vente au détail, pour lesquels 75 % au moins en poids des particules de tabac présentent une largeur de coupe supérieure ou égale à 1,5 millimètre ;

\n
\n

3° Alinéa supprimé.

\n
\n

4° Le tabac susceptible d'être fumé en l'état, sans transformation industrielle ultérieure, autre que celui mentionné aux 1° et 2° et à l'article 275 E, quel que soit son mode de présentation.

\n
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Article 275 E ter AUTONOME VIGUEUR, en vigueur depuis le 07/05/2011 (Code général des impôts, annexe II)