{ "article": { "LEGIARTI000026888225": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026888225", "URL": "article/LEGI/ARTI/00/00/26/88/82/LEGIARTI000026888225.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026950588", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949749", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@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": "LEGIARTI000026888225", "@fin": "2999-01-01", "@num": "54", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026858317", "@fin": "2999-01-01", "@num": "54", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 575 E bis\n
\n

\n
\n

II. ― Le I entre en vigueur à compter du 1er janvier 2013.
\n

\n
\n
" } }, "LEGIARTI000026949749": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949749", "URL": "article/LEGI/ARTI/00/00/26/94/97/LEGIARTI000026949749.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012 article 54 II : Le I entre en vigueur à compter du 1er janvier 2013.

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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226108", "@num": "2", "#text": "Arrêté du 20 juillet 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411583", "@num": "2", "#text": "Arrêté du 28 septembre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517446", "@num": "2", "#text": "Arrêté du 29 octobre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649916", "@num": "2", "#text": "Arrêté du 8 décembre 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545355", "@num": "2", "#text": "Arrêté du 4 janvier 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110655", "@num": "2", "#text": "Arrêté du 1er février 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361305", "@num": "2", "#text": "Arrêté du 26 mars 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603395", "@num": "L314-22", "#text": "Code des impositions sur les biens et services - art. L314-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046546350", "@num": "2", "#text": "Arrêté du 5 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546568", "@num": "2", "#text": "Arrêté du 21 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546653", "@num": "2", "#text": "Arrêté du 5 avril 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546767", "@num": "2", "#text": "Arrêté du 7 juin 2022 - 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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111713", "@num": "2", "#text": "Arrêté du 3 février 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306818", "@num": "2", "#text": "Arrêté du 3 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429163", "@num": "2", "#text": "Arrêté du 30 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671357", "@num": "2", "#text": "Arrêté du 5 juin 2023 - 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} }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046805467", "@fin": "2025-07-01", "@num": "575 E bis", "@etat": "ABROGE_DIFF", "@debut": "2023-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I.-Les tabacs manufacturés vendus au détail ou importés dans les départements de Corse sont soumis à un droit de consommation.

Ce droit de consommation, par dérogation aux taux mentionnés à l'article 575 A et dans la limite d'un contingent de 1 200 tonnes par an pour les cigarettes, est déterminé conformément aux deuxième à sixième alinéas de l'article 575. La classe de prix de référence est calculée sur la base des mises à la consommation réalisées en Corse.

Pour les différents groupes de produits, le taux normal et le taux spécifique applicables dans les départements de Corse sont fixés conformément au tableau ci-après :
\n

\t\t\t\t\t(En pourcentage)
\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

GROUPE DE PRODUITS	TAUX NORMAL	TAUX SPÉCIFIQUE
\n Cigarettes \n	\n 45 \n	\n 10 \n
\n Cigares et cigarillos \n	\n 10 \n	\n 5 \n
\n Tabacs fine coupe destinés à rouler les cigarettes \n	\n 27 \n	\n 15 \n
\n Autres tabacs à fumer \n	\n 22 \n	\n 0 \n
\n Tabacs à priser \n	\n 15 \n	\n 0 \n
\n Tabacs à mâcher \n	\n 13 \n	\n 0 \n

\n\n

\n
\n

II.-Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué dans les départements de Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

III.-Outre les cas prévus au 1 du I de l'article 302 D en ce qui concerne les tabacs manufacturés directement introduits dans les départements de Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.

IV.-Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C.A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.

V.-Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :

a. d'un quart au budget des départements de la Corse ;

b. de trois quarts au budget de la collectivité territoriale de Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

\n
" } }, "LEGIARTI000026950588": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-30", "DATE_DEBUT": "2013-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026950588", "URL": "article/LEGI/ARTI/00/00/26/95/05/LEGIARTI000026950588.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, article 54 III : Ces dispositions entrent en vigueur à compter du 1er juillet 2013.

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I.-Les tabacs manufacturés vendus au détail ou importés dans les départements de Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, le taux normal et le taux spécifique applicables dans les départements de Corse sont fixés conformément au tableau ci-après :
\n

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n GROUPE DE PRODUITS \n	\n TAUX NORMAL \n	\n TAUX SPÉCIFIQUE \n
\n Cigarettes \n	\n 50	\n 10
\n Cigares et cigarillos \n	\n 15	\n 5
\n Tabacs fine coupe destinés à rouler les cigarettes \n	\n 30	\n 15
\n Autres tabacs à fumer \n	\n 25	\n 0
\n Tabacs à priser \n	\n 20	\n 0
\n Tabacs à mâcher \n	\n 15	\n 0

\n\n

II.-Pour les cigarettes, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué dans les départements de Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

IV.-Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés dans les départements de Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.

V.-Le produit du droit de consommation est affecté au financement de travaux de mise en valeur de la Corse et versé à concurrence :

a. d'un quart au budget des départements de la Corse ;

b. de trois quarts au budget de la collectivité territoriale de Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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Article 54 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2013 (LOI n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 (1))