{ "article": { "LEGIARTI000031781352": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "468", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-05", "DATE_DEBUT": "2017-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781352", "URL": "article/LEGI/ARTI/00/00/31/78/13/LEGIARTI000031781352.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031734728", "@num": "81", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042610113", "@num": "11", "#text": "LOI n°2020-1508 du 3 décembre 2020 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000042607095", "@nortexte": "ECOM1935457L", "@numtexte": "2020-1508", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-03" }, { "@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" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191863", "@fin": "2020-12-05", "#text": "3° : Marcs de raisin et lies", "@debut": "1992-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179700", "@fin": "2009-01-01", "#text": "IV : Vendanges, fruits à cidre et à poiré, levures alcooliques, marcs de raisins et lies sèches de raisins", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000027747467", "@fin": "2020-12-05", "#text": "IV : Vendanges, fruits à cidre et à poiré, marcs de raisins et lies", "@debut": "2009-01-01" }, { "@id": "LEGISCTA000042623629", "@fin": "2025-07-01", "#text": "IV : Vendanges", "@debut": "2020-12-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162615", "@fin": "2025-07-01", "#text": "Section III : Circulation", "@debut": "1970-07-05" } ] }, "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": "LEGIARTI000006304824", "@fin": "1992-12-31", "@num": "468", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304825", "@fin": "2000-03-31", "@num": "468", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304826", "@fin": "2004-03-27", "@num": "468", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304827", "@fin": "2017-07-01", "@num": "468", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031781352", "@fin": "2020-12-05", "@num": "468", "@etat": "ABROGE", "@debut": "2017-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout expéditeur de marcs de raisins ou de lies est tenu d'établir un document mentionné à l'article 302 M ter indiquant le poids pour les marcs ou le volume et le titre alcoométrique volumique pour les lies.

" } }, "LEGIARTI000021664283": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-01", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664283", "URL": "article/LEGI/ARTI/00/00/21/66/42/LEGIARTI000021664283.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000037080178", "#text": "Arrêté du 12 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037078750", "@nortexte": "CPAD1813101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000047111684", "@num": "3", "#text": "Décret n°2023-82 du 9 février 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047110984", "@nortexte": "ECOE2302950D", "@numtexte": "2023-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-09" }, { "@id": "LEGIARTI000033481448", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283805", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781356", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781352", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@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": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328004", "@num": "111 H duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047112112", "@num": "111 H octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octodecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000047114057", "@num": "111 H sexdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H sexdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114078", "@num": "111 H undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327977", "@num": "111 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000021664283", "@fin": "2017-07-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781384", "@fin": "2018-01-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365492", "@fin": "2020-01-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472213", "@fin": "2023-02-13", "@num": "302 M ter", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Dans les échanges intracommunautaires, les mouvements de produits soumis à accise sont effectués en suspension de droits s'ils sont réalisés sous le couvert d'un document administratif électronique établi par l'expéditeur dans les conditions prévues par le règlement (CE) n° 684/2009 de la Commission du 24 juillet 2009 mettant en œuvre la directive 2008/118/CE du Conseil en ce qui concerne les procédures informatisées applicables aux mouvements en suspension de droits de produits soumis à accise, et selon les modalités fixées par voie réglementaire." } }, "LEGIARTI000031734728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000031734728", "URL": "article/LEGI/ARTI/00/00/31/73/47/LEGIARTI000031734728.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031781336", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - 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art. 302 M bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781384", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664288", "@num": "302 O", "#text": "Code général des impôts, CGI. - art. 302 O (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781381", "@num": "302 P", "#text": "Code général des impôts, CGI. - art. 302 P (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781370", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781347", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781356", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781352", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032459384", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781331", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033160366", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET BUDGÉTAIRES NON RATTACHÉES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031734364", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031734366", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2015-12-31" } ] }, "@cid": "JORFTEXT000031732865", "@nor": "FCPX1519907L", "@num": "2015-1785", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031732865", "@c_titre_court": "LOI n° 2015-1785 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031734359", "@c_titre_court": "LOI n°2015-1785 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031734728", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031732961", "@fin": "2999-01-01", "@num": "81", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I et II.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 G, Art. 302 M, Art. 302 M bis, Art. 302 M ter, Art. 302 P, Art. 307, Art. 1807, Art. 321, Art. 441, Art. 466, Art. 468, Art. 450, Art. 455, Art. 502, Art. 1798 bis\n
\n

-Livre des procédures fiscales
\nArt. L34 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 O, Art. 614 A \n
\n

\n
III.-Les I et II entrent en vigueur le 1er juillet 2017." } }, "LEGIARTI000031781384": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781384", "URL": "article/LEGI/ARTI/00/00/31/78/13/LEGIARTI000031781384.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031734728", "@num": "81", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000037080178", "#text": "Arrêté du 12 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037078750", "@nortexte": "CPAD1813101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000047111684", "@num": "3", "#text": "Décret n°2023-82 du 9 février 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047110984", "@nortexte": "ECOE2302950D", "@numtexte": "2023-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-09" }, { "@id": "LEGIARTI000033481448", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283805", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657295", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781356", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781352", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@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": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328004", "@num": "111 H duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047112112", "@num": "111 H octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octodecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000047114057", "@num": "111 H sexdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H sexdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114078", "@num": "111 H undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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Les produits soumis à accise mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de l'Union européenne dont le destinataire est une personne mentionnée au I de l'article 302 U bis circulent sous couvert d'un document simplifié d'accompagnement, établi par l'expéditeur, dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992 relatif au document d'accompagnement simplifié pour la circulation intracommunautaire de produits soumis à accise, qui ont été mis à la consommation dans l'Etat membre de départ, ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de l'Union européenne.

" } }, "LEGIARTI000036365492": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365492", "URL": "article/LEGI/ARTI/00/00/36/36/54/LEGIARTI000036365492.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGIARTI000036354080", "@num": "63", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000037080178", "#text": "Arrêté du 12 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037078750", "@nortexte": "CPAD1813101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000047111684", "@num": "3", "#text": "Décret n°2023-82 du 9 février 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047110984", "@nortexte": "ECOE2302950D", "@numtexte": "2023-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-09" }, { "@id": "LEGIARTI000033481448", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - 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art. 450 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781356", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781352", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - 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art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328004", "@num": "111 H duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047112112", "@num": "111 H octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octodecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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Les produits soumis à accise mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation dans un autre Etat membre de l'Union européenne dont le destinataire est une personne mentionnée au I de l'article 302 U bis circulent, en France métropolitaine, sous couvert d'un document simplifié d'accompagnement, établi par l'expéditeur, dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992 relatif au document d'accompagnement simplifié pour la circulation intracommunautaire de produits soumis à accise, qui ont été mis à la consommation dans l'Etat membre de départ, ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de l'Union européenne.

Dans les territoires ultramarins, les produits soumis à accise mis à la consommation conformément au 1° du 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits circulent sous couvert d'un document administratif et selon des modalités définis par décret.

" } }, "LEGIARTI000041472213": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-02-13", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472213", "URL": "article/LEGI/ARTI/00/00/41/47/22/LEGIARTI000041472213.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000037080178", "#text": "Arrêté du 12 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037078750", "@nortexte": "CPAD1813101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000039793377", "@num": "186", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 186", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@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": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000047111684", "@num": "3", "#text": "Décret n°2023-82 du 9 février 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047110984", "@nortexte": "ECOE2302950D", "@numtexte": "2023-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-09" }, { "@id": "LEGIARTI000033481448", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - 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art. 302 U bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781356", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781352", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@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": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328004", "@num": "111 H duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047112112", "@num": "111 H octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octodecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000047114057", "@num": "111 H sexdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H sexdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114078", "@num": "111 H undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327977", "@num": "111 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "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": "LEGIARTI000021664283", "@fin": "2017-07-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781384", "@fin": "2018-01-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365492", "@fin": "2020-01-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472213", "@fin": "2023-02-13", "@num": "302 M ter", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des dispositions prévues à l'article 302 M quater, les produits soumis à accise mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation dans un autre Etat membre de l'Union européenne dont le destinataire est une personne mentionnée au I de l'article 302 U bis circulent, en France métropolitaine, sous couvert d'un document simplifié d'accompagnement, établi par l'expéditeur, dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992 relatif au document d'accompagnement simplifié pour la circulation intracommunautaire de produits soumis à accise, qui ont été mis à la consommation dans l'Etat membre de départ, ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de l'Union européenne.

" } }, "LEGIARTI000042610113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042610113", "URL": "article/LEGI/ARTI/00/00/42/61/01/LEGIARTI000042610113.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006191718", "#text": "Code général des impôts, CGI. - 1° : Vendanges (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022862320", "#text": "Code général des impôts, CGI. - 2° : Document d'accompagnement (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191863", "#text": "Code général des impôts, CGI. - 3° : Marcs de raisin et lies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179699", "#text": "Code général des impôts, CGI. - III : Dispositions spéciales aux vins (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042623629", "#text": "Code général des impôts, CGI. - IVT : Vendanges (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623606", "@num": "1794", "#text": "Code général des impôts, CGI. - art. 1794 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623603", "@num": "1798 ter", "#text": "Code général des impôts, CGI. - art. 1798 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623641", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623631", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623625", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781352", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000042610083", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions en matière de fiscalité et de règlementation douanière", "@debut": "2020-12-05" } ] }, "@cid": "JORFTEXT000042607095", "@nor": "ECOM1935457L", "@num": "2020-1508", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-1508 du 3 décembre 2020 portant diverses dispositions d'adaptation au droit de l'Union européenne en matière économique et financière (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042607095", "@c_titre_court": "LOI n°2020-1508 du 3 décembre 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-1508 du 3 décembre 2020 portant diverses dispositions d'adaptation au droit de l'Union européenne en matière économique et financière (1)", "@debut": "2020-12-05", "@id_txt": "LEGITEXT000042610079", "@c_titre_court": "LOI n°2020-1508 du 3 décembre 2020" } ], "@date_publi": "2020-12-04", "@date_signature": "2020-12-03", "@num_parution_jo": "0293" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000042610113", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042607119", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Sct. III : Dispositions spéciales aux vins, Sct. 2° : Document d'accompagnement, Art. 465 bis, Sct. 1° : Vendanges, Sct. 3° : Marcs de raisin et lies, Art. 468\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 302 L, Art. 302 M, Sct. IV : Vendanges, Art. 466, Art. 1794, Art. 1798 ter\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000031781384", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000031781352", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036365492", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000031781352", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021664283", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000031781352", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041472213", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000031781352", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042610113", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000031781352", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000031734728", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000031781352", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031781352", "liens_entrants": true }

Article 468 AUTONOME ABROGE, en vigueur du 01/07/2017 au 05/12/2020 (Code général des impôts)