{ "article": { "LEGIARTI000030256218": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "286 Q", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2015-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030256218", "URL": "article/LEGI/ARTI/00/00/30/25/62/LEGIARTI000030256218.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030255555", "@num": "1", "#text": "DÉCRET n°2015-184 du 17 février 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030255125", "@nortexte": "FCPD1400445D", "@numtexte": "2015-184", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2015-02-17" }, { "@id": "LEGIARTI000006304707", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021656979", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030260804", "@fin": "2999-01-01", "#text": "Section II : Dispositions propres aux comptoirs de vente", "@debut": "2015-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030260811", "@fin": "2999-01-01", "#text": "Chapitre II ter : Comptoirs de vente, boutiques de vente à bord, avitaillement", "@debut": "2015-04-01" } ] }, "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": "LEGIARTI000030256218", "@fin": "2016-06-13", "@num": "286 Q", "@etat": "MODIFIE", "@debut": "2015-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702366", "@fin": "2017-07-01", "@num": "286 Q", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033481501", "@fin": "2999-01-01", "@num": "286 Q", "@etat": "VIGUEUR", "@debut": "2017-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'entrepositaire agréé qui gère un comptoir de vente tient une comptabilité matières permettant de distinguer les entrées et sorties dans chacun des lieux de vente du comptoir de vente et en reprenant les références du document d'accompagnement prévu à l'article 302 M ou 302 M ter du code général des impôts.
\n
\n
\n

" } }, "LEGIARTI000030255555": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030255555", "URL": "article/LEGI/ARTI/00/00/30/25/55/LEGIARTI000030255555.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030256081", "@num": "285 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 285 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256083", "@num": "285 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 285 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256212", "@num": "286 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 O (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256214", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256218", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256222", "@num": "286 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 R (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256224", "@num": "286 S", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 S (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256228", "@num": "286 T", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 T (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256230", "@num": "286 U", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 U (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256232", "@num": "286 V", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 V (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256234", "@num": "286 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 W (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030260812", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030255125", "@nor": "FCPD1400445D", "@num": "2015-184", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2015-184 du 17 février 2015 relatif aux conditions d'application de l'exonération de droits d'accises sur les ventes d'alcools, de boissons alcooliques et de tabacs manufacturés dans les comptoirs de vente, dans les boutiques de vente à bord et dans le cadre de l'avitaillement", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030255125", "@c_titre_court": "DÉCRET n°2015-184 du 17 février 2015" }, { "@fin": "2999-01-01", "#text": "Décret n° 2015-184 du 17 février 2015 relatif aux conditions d'application de l'exonération de droits d'accises sur les ventes d'alcools, de boissons alcooliques et de tabacs manufacturés dans les comptoirs de vente, dans les boutiques de vente à bord et dans le cadre de l'avitaillement", "@debut": "2015-04-01", "@id_txt": "LEGITEXT000030255554", "@c_titre_court": "DÉCRET n°2015-184 du 17 février 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-02-19", "@date_signature": "2015-02-17" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030255555", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030255126", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 289\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
Sct. Chapitre II ter : Comptoirs de vente, boutiques de vente à bord, avitaillement\n, Sct. Section I : Dispositions générales, Art. 286 O, Art. 286 P, Sct. Section II : Dispositions propres aux comptoirs de vente, Art. 286 Q, Sct. Section III : Dispositions propres aux boutiques de vente à bord\n, Art. 286 R, Art. 286 S, Sct. Section IV : Dispositions propres à l'avitaillement, Art. 286 T, Art. 286 U, Art. 286 V, Art. 286 W\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 285 A, Art. 285 B\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000030255555", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030256218", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030256218", "liens_entrants": true }

Article 286 Q AUTONOME MODIFIE, en vigueur du 01/04/2015 au 13/06/2016 (Code général des impôts, annexe II)