{ "article": { "LEGIARTI000025511622": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025511622", "URL": "article/LEGI/ARTI/00/00/25/51/16/LEGIARTI000025511622.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025516111", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516104", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025511572", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2012-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025511578", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2012-03-16" } ] }, "@cid": "JORFTEXT000025509584", "@nor": "BCRX1203230L", "@num": "2012-354", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025509584", "@c_titre_court": "LOI n° 2012-354 du 14 mars 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1)", "@debut": "2012-03-16", "@id_txt": "LEGITEXT000025511566", "@c_titre_court": "LOI n°2012-354 du 14 mars 2012" } ], "@date_publi": "2012-03-15", "@date_signature": "2012-03-14", "@num_parution_jo": "0064" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025511622", "@fin": "2999-01-01", "@num": "9", "@etat": "VIGUEUR", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025509729", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n
\nArt. 362, Art. 403\n
\n
\n
\n

\n
\n

II. - Le 2° du I est applicable à compter du premier jour du deuxième mois suivant celui de la promulgation de la loi n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012.

\n
\n

\n
" } }, "LEGIARTI000025516104": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "403", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025516104", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516104.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGITEXT000020129790", "#text": "Arrêté du 19 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGIARTI000020604335", "@num": "1", "#text": "Arrêté du 19 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019992838", "@nortexte": "BCFD0830749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-19" }, { "@id": "LEGITEXT000020129758", "#text": "Arrêté du 29 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020019337", "@nortexte": "BCFD0831368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-29" }, { "@id": "LEGIARTI000021235472", "@num": "1", "#text": "Arrêté du 19 octobre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021234646", "@nortexte": "BCFD0924662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-19" }, { "@id": "LEGIARTI000024768587", "@num": "9", "#text": "Arrêté du 7 novembre 2011 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024768030", "@nortexte": "EFII1130250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-07" }, { "@id": "LEGIARTI000025085072", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055928", "@nortexte": "BCRD1135233A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000025511622", "@num": "9", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834518", "@num": "1", "#text": "Arrêté du 15 décembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447186", "@num": "1", "#text": "Arrêté du 29 décembre 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081773", "@num": "1", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729796", "@num": "1", "#text": "Arrêté du 18 décembre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000033480080", "#text": "Décret n°2016-1585 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478102", "@nortexte": "ECFD1612059D", "@numtexte": "2016-1585", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828335", "@num": "1", "#text": "Arrêté du 27 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000046681791", "@num": "1", "#text": "Arrêté du 22 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681815", "@num": "1", "#text": "Arrêté du 10 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767401", "@num": "1", "#text": "Arrêté du 19 décembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000047383297", "@num": "125", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 125 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018772", "@num": "1", "#text": "Arrêté du 28 décembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000048639492", "@num": "L441-11", "#text": "Code de commerce - art. L441-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034182772", "@num": "L443-1", "#text": "Code de commerce - art. L443-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750867", "@num": "L914-2", "#text": "Code de commerce - art. L914-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750861", "@num": "L924-6", "#text": "Code de commerce - art. L924-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043750816", "@num": "L954-7", "#text": "Code de commerce - art. L954-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481020", "@num": "59", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021948748", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@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": "LEGIARTI000025075724", "@num": "317", "#text": "Code général des impôts, CGI. - art. 317 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304764", "@num": "406 quinquies", "#text": "Code général des impôts, CGI. - art. 406 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298918", "@num": "169-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 169-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032694368", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701309", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CEE 1576/89 1989-05-29 art. 1 (Conseil)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197286", "@fin": "2025-07-01", "#text": "1° : Tarifs", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191703", "@fin": "2025-07-01", "#text": "II : Droit de consommation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179694", "@fin": "2025-07-01", "#text": "C : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000048263011", "@fin": "1953-07-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049460849", "@fin": "1954-08-15", "@num": "403", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049581732", "@fin": "1979-07-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309835", "@fin": "1979-03-11", "@num": "403", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309836", "@fin": "1982-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309837", "@fin": "1983-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309838", "@fin": "1987-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309839", "@fin": "1987-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309840", "@fin": "1989-12-30", "@num": "403", "@etat": "MODIFIE", "@debut": "1987-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309841", "@fin": "1990-12-30", "@num": "403", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309842", "@fin": "1993-02-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309843", "@fin": "1993-08-18", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309844", "@fin": "1996-05-12", "@num": "403", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309845", "@fin": "1997-04-11", "@num": "403", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309846", "@fin": "1999-03-31", "@num": "403", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309847", "@fin": "2002-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309848", "@fin": "2002-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309849", "@fin": "2007-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029994", "@fin": "2008-12-19", "@num": "403", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950363", "@fin": "2009-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052376", "@fin": "2009-04-10", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549052", "@fin": "2010-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201611", "@fin": "2010-11-21", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024144889", "@fin": "2011-12-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2010-11-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013547", "@fin": "2012-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025174395", "@fin": "2012-05-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516104", "@fin": "2013-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2012-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517873", "@fin": "2014-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448855", "@fin": "2015-06-06", "@num": "403", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701167", "@fin": "2016-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032207716", "@fin": "2016-06-13", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701458", "@fin": "2018-01-01", "@num": "403", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365466", "@fin": "2018-06-23", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100303", "@fin": "2019-06-08", "@num": "403", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686944", "@fin": "2020-07-25", "@num": "403", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159915", "@fin": "2020-12-31", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915199", "@fin": "2021-06-12", "@num": "403", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662364", "@fin": "2022-01-01", "@num": "403", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En dehors de l'allocation en franchise ou de la réduction d'impôt mentionnées à l'article 317 de 10 litres d'alcool pur accordée aux bouilleurs de cru, les alcools supportent un droit de consommation dont le tarif par hectolitre d'alcool pur est fixé à :

I. 1° 903 € dans la limite de 120 000 hectolitres d'alcool pur par an pour le rhum tel qu'il est défini aux a et f du point 1 de l'annexe II au règlement (CE) n° 110 / 2008 du Parlement européen et du Conseil du 15 janvier 2008 concernant la définition, la désignation, la présentation, l'étiquetage et la protection des indications géographiques des boissons spiritueuses et abrogeant le règlement (CEE) n° 1576 / 89 du Conseil et produit dans les départements d'outre-mer à partir de canne à sucre récoltée sur le lieu de production, ayant une teneur en substances volatiles égale ou supérieure à 225 grammes par hectolitre d'alcool pur et un titre alcoométrique acquis égal ou supérieur à 40 % vol.

Un décret détermine les modalités d'application du premier alinéa (2).

2° 1 660 € pour les autres produits.

II. - Le tarif du droit de consommation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

III. (Abrogé).

IV. A l'égard des alcools bénéficiant d'un tarif réduit, l'administration peut prescrire toutes mesures de contrôle, d'identification ou autres, afin d'assurer l'utilisation de ces alcools aux usages comportant l'application dudit tarif.

" } }, "LEGIARTI000025516111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516111", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516111.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000025511622", "@num": "9", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2025-07-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2025-07-01", "@num": "362", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 120 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 90 % vol.

La gestion du dispositif visé au premier alinéa peut être déléguée à une interprofession créée conformément à la loi n° 75-600 du 10 juillet 1975 relative à l'organisation interprofessionnelle agricole.

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

Les conditions d'application de cet article, notamment les modalités de répartition des rhums entre les départements français d'outre-mer et entre les producteurs et la gestion de ces contingents sont fixées par décret en Conseil d'Etat.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025516104", "cible": true, "cidtexte": "JORFTEXT000025509584", "id": "LEGIARTI000025511622", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025516111", "cible": true, "cidtexte": "JORFTEXT000025509584", "id": "LEGIARTI000025511622", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025511622", "liens_entrants": true }

Article 9 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 16/03/2012 (LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1))