{ "article": { "LEGIARTI000031916258": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "34", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031916258", "URL": "article/LEGI/ARTI/00/00/31/91/62/LEGIARTI000031916258.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031927801", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031927797", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031916189", "@fin": "2999-01-01", "#text": "Chapitre II : Lutter contre le tabagisme", "@debut": "2016-01-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031916211", "@fin": "2999-01-01", "#text": "Titre Ier : RENFORCER LA PRÉVENTION ET LA PROMOTION DE LA SANTÉ", "@debut": "2016-01-28" } ] }, "@cid": "JORFTEXT000031912641", "@nor": "AFSX1418355L", "@num": "2016-41", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-41 du 26 janvier 2016 de modernisation de notre système de santé (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031912641", "@c_titre_court": "LOI n° 2016-41 du 26 janvier 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-41 du 26 janvier 2016 de modernisation de notre système de santé (1)", "@debut": "2016-01-28", "@id_txt": "LEGITEXT000031916187", "@c_titre_court": "LOI n°2016-41 du 26 janvier 2016" } ], "@date_publi": "2016-01-27", "@date_signature": "2016-01-26" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031916258", "@fin": "2999-01-01", "@num": "34", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031913063", "@fin": "2999-01-01", "@num": "34", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 572, Art. 575\n
\n

\n
" } }, "LEGIARTI000031927797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2016-01-28" } }, "META_COMMUN": { "ID": "LEGIARTI000031927797", "URL": "article/LEGI/ARTI/00/00/31/92/77/LEGIARTI000031927797.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 84 II de la loi n° 2015-1786 du 29 décembre 2015, les présentes dispositions s'appliquent aux opérations dont le fait générateur intervient à compter du 1er janvier 2016.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020059131", "@num": "22", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363973", "@num": "82", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023587740", "@num": "1", "#text": "Arrêté du 31 janvier 2011 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025263816", "@nortexte": "BCRD1202846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025446589", "@num": "37", "#text": "LOI n°2012-304\n du 6 mars 2012 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025445727", "@nortexte": "IOCX1104583L", "@numtexte": "2012-304", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-06" }, { "@id": "LEGIARTI000028428521", "@num": "31", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028536596", "@num": "1", "#text": "Arrêté du 23 janvier 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028535497", "@nortexte": "BUDD1401340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-23" }, { "@id": "LEGIARTI000028536598", "@num": "2", "#text": "Arrêté du 23 janvier 2014 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028535497", "@nortexte": "BUDD1401340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-23" }, { "@id": "LEGITEXT000028965494", "#text": "Arrêté du 15 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000028965498", "@num": "1", "#text": "Arrêté du 15 mai 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000029575125", "@num": "18", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000042194264", "@num": "22", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000029994934", "@num": "69", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030009191", "@num": "57", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 57", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030162304", "@num": "1", "#text": "ARRÊTÉ du 21 janvier 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030160575", "@nortexte": "FCPD1502212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-01-21" }, { "@id": "LEGIARTI000030162305", "@num": "2", "#text": "ARRÊTÉ du 21 janvier 2015 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030160575", "@nortexte": "FCPD1502212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-01-21" }, { "@id": "LEGITEXT000030203547", "#text": "ARRÊTÉ du 4 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGIARTI000030203551", "@num": "1", "#text": "ARRÊTÉ du 4 février 2015 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGIARTI000030203554", "@num": "2", "#text": "ARRÊTÉ du 4 février 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGIARTI000031048161", "@num": "39", "#text": "LOI n° 2015-992 du 17 août 2015 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000031047957", "@num": "114", "#text": "LOI n°2015-992 du 17 août 2015 - art. 114", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000031048191", "@num": "50", "#text": "LOI n°2015-992 du 17 août 2015 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000042194380", "@num": "14", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194274", "@num": "50", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194440", "@num": "10", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194432", "@num": "20", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194424", "@num": "25", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194416", "@num": "26", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194408", "@num": "29", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031916258", "@num": "34", "#text": "LOI n°2016-41 du 26 janvier 2016 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000031912641", "@nortexte": "AFSX1418355L", "@numtexte": "2016-41", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-01-26" }, { "@id": "LEGIARTI000032959205", "@num": "16", "#text": "LOI n°2016-1048 du 1er août 2016 - art. 16 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032958104", "@nortexte": "INTX1612146L", "@numtexte": "2016-1048", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-01" }, { "@id": "LEGIARTI000033540853", "@num": "1", "#text": "Décret n°2016-1671 du 5 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033537906", "@nortexte": "AFSS1624710D", "@numtexte": "2016-1671", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000033561973", "@num": "67", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000048849039", "@num": "36", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036364862", "@num": "79", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042194456", "@num": "101", "#text": "LOI n°2016-1918 du 29 décembre 2016 - 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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

La part proportionnelle résulte de l'application du taux proportionnel au prix de vente au détail des produits. La part spécifique est exprimée en montant pour mille unités ou mille grammes au sein d'un même groupe de produits.

Le taux de la part proportionnelle ainsi que le montant pour mille unités ou pour mille grammes de la part spécifique sont fixés, par groupe de produits, à l'article 575 A.

Le prix moyen pondéré de vente au détail est calculé par groupe de produits en fonction de la valeur totale de l'ensemble des unités mises à la consommation, basée sur le prix de vente au détail toutes taxes comprises, divisée par la quantité totale mise à la consommation.

Le prix moyen pondéré de vente au détail est établi pour chaque groupe de produits au plus tard le 31 janvier de chaque année, sur la base des données concernant toutes les mises à la consommation effectuées l'année civile précédente, par arrêté conjoint des ministres chargés de la santé et du budget.

Le montant du droit de consommation applicable à un groupe de produits ne peut être inférieur à un minimum de perception fixé par mille unités ou mille grammes. Le minimum de perception de chacun des groupes de produits figurant à l'article 575 A peut être majoré dans la limite de 10 % pour l'ensemble des références de produits du tabac d'un même groupe, par arrêté conjoint des ministres chargés de la santé et du budget.

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Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué par arrêté conjoint des ministres chargés de la santé et du budget, dans des conditions définies par décret en Conseil d'Etat. Il ne peut toutefois être homologué s'il est inférieur à la somme du prix de revient et de l'ensemble des taxes.

Les tabacs manufacturés vendus ou importés dans les départements de Corse sont ceux qui ont été homologués conformément aux dispositions du premier alinéa. Toutefois, le prix de vente au détail applicable à ces produits dans les départements de Corse est déterminé dans les conditions prévues à l'article 575 E bis.

En cas de changement de prix de vente, et sur instruction expresse de l'administration, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000031927801", "cible": true, "cidtexte": "JORFTEXT000031912641", "id": "LEGIARTI000031916258", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000031927797", "cible": true, "cidtexte": "JORFTEXT000031912641", "id": "LEGIARTI000031916258", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031916258", "liens_entrants": true }

Article 34 ENTIEREMENT_MODIF (LOI n° 2016-41 du 26 janvier 2016 de modernisation de notre système de santé (1))