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L'inobservation des dispositions des articles 286 O à 286 V peut entraîner, pour les acheteurs-revendeurs de tabac manufacturé ainsi que pour les entrepositaires agréés, la suspension ou le retrait de leur agrément.

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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
" } }, "LEGIARTI000030256212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "286 O", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030256212", "URL": "article/LEGI/ARTI/00/00/30/25/62/LEGIARTI000030256212.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": "LEGIARTI000030256234", "@num": "286 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 W (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030625671", "@num": "50-0 BA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030260810", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030256212", "@fin": "2999-01-01", "@num": "286 O", "@etat": "VIGUEUR", "@debut": "2015-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La personne mentionnée à l'article 302 F ter du code général des impôts, qui exploite un comptoir de vente ou une boutique de vente à bord, précise dans sa déclaration les modalités d'ouverture et de fonctionnement de son comptoir de vente ou de sa boutique de vente à bord. Cette déclaration est adressée au service des douanes et droits indirects dans le ressort territorial duquel est situé le comptoir de vente ou la boutique de vente à bord. Le modèle de cette déclaration est fixé par arrêté du ministre chargé du budget.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000030256212", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030256234", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030255555", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000030256234", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030256234", "liens_entrants": true }

Article 286 W AUTONOME VIGUEUR, en vigueur depuis le 01/04/2015 (Code général des impôts, annexe II)