{ "article": { "LEGIARTI000026888221": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026888221", "URL": "article/LEGI/ARTI/00/00/26/88/82/LEGIARTI000026888221.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026949743", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028493094", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887932", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026887934", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-01-01" } ] }, "@cid": "JORFTEXT000026857857", "@nor": "EFIX1238817L", "@num": "2012-1510", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026857857", "@c_titre_court": "LOI n° 2012-1510 du 29 décembre 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1)", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026887926", "@c_titre_court": "LOI n°2012-1510 du 29 décembre 2012" } ], "@date_publi": "2012-12-30", "@date_signature": "2012-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026888221", "@fin": "2999-01-01", "@num": "52", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026858310", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 568\n
\n

\n
\n

II. ― Le I s'applique à compter du 1er janvier 2013.

\n
\n
\n
" } }, "LEGIARTI000026949743": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949743", "URL": "article/LEGI/ARTI/00/00/26/94/97/LEGIARTI000026949743.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, articles 52 et 53, ces dispositions s'appliquent à compter du 1er janvier 2013.

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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@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": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@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": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGITEXT000051063492", "#text": "Arrêté du 14 janvier 2025 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000051059011", "@nortexte": "ECOD2501173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-14" }, { "@id": "LEGITEXT000051238534", "#text": "Arrêté du 7 février 2025 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000051234274", "@nortexte": "ECOD2503168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-07" }, { "@id": "LEGITEXT000051317474", "#text": "Arrêté du 12 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051316530", "@nortexte": "ECOD2504581A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-12" }, { "@id": "LEGITEXT000051496855", "#text": "Arrêté du 18 mars 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051491532", "@nortexte": "ECOD2507356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-03-18" }, { "@id": "LEGITEXT000051599316", "#text": "Arrêté du 9 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051598115", "@nortexte": "ECOD2513167A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-09" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200695", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 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": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (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": "LEGIARTI000028448878", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448874", "@num": "573", "#text": "Code général des impôts, CGI. - art. 573 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 157 650 € pour les débits de France continentale et à 118 238 € pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Un débitant de tabac ne peut gérer son activité que sous la forme juridique de l'exploitation individuelle ou de la société en nom collectif dont tous les associés sont des personnes physiques. Cette dernière condition n'est cependant pas exigée du débitant de tabac bénéficiant d'une autorisation d'occupation du domaine public. Dans ce cas, le débitant peut être une société en nom collectif comportant des associés personnes morales. Les conditions d'exploitation du débit de tabac sont fixées par décret.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

-l'activité de vente de tabac doit figurer dans l'objet social ;

-l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

-la société en nom collectif prend en charge l'actif et le passif de l'ensemble des activités, y compris, pour les sociétés déjà constituées, le passif de l'activité de vente de tabac antérieur à l'extension de l'objet social ;

-chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.
\n

Le droit de licence mentionné au premier alinéa est de 20,44 % de la remise mentionnée au 3° du I de l'article 570 pour les cigares et cigarillos et de 20,60 % de la même remise pour les autres produits du tabac. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

Les acheteurs-revendeurs de tabacs manufacturés sont les personnes physiques ou morales agréées par la direction générale des douanes et droits indirects, qui exploitent des comptoirs de vente ou des boutiques à bord de moyens de transport mentionnés au 1° de l'article 302 F ter et vendent des tabacs manufacturés aux seuls voyageurs titulaires d'un titre de transport mentionnant comme destination un autre Etat membre de la Communauté européenne ou un pays non compris dans le territoire communautaire, dans des conditions fixées par décret en Conseil d'Etat.

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Article 52 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2013 (LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1))