{ "article": { "LEGIARTI000032548442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-05-21" } }, "META_COMMUN": { "ID": "LEGIARTI000032548442", "URL": "article/LEGI/ARTI/00/00/32/54/84/LEGIARTI000032548442.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conseil d'Etat, décision Nos 401536, 401561, 401611, 401632, 401668 du 10 mai 2017 (ECLI:FR:CECHR:2017:401536.20170510), Art. 2 : L’article 2 de l’ordonnance du 19 mai 2016 portant transposition de la directive 2014/40/UE sur la fabrication, la présentation et la vente des produits du tabac et des produits connexes est annulé.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032550795", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032547462", "@nor": "AFSP1610773R", "@num": "2016-623", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-623 du 19 mai 2016 portant transposition de la directive 2014/40/UE sur la fabrication, la présentation et la vente des produits du tabac et des produits connexes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032547462", "@c_titre_court": "Ordonnance n° 2016-623 du 19 mai 2016" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-623 du 19 mai 2016 portant transposition de la directive 2014/40/UE sur la fabrication, la présentation et la vente des produits du tabac et des produits connexes", "@debut": "2016-05-21", "@id_txt": "LEGITEXT000032548427", "@c_titre_court": "Ordonnance n°2016-623 du 19 mai 2016" } ], "@ministere": "Ministère des affaires sociales et de la santé", "@date_publi": "2016-05-20", "@date_signature": "2016-05-19", "@num_parution_jo": "0116" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032548442", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2016-05-21", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032547501", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

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

\n
" } }, "LEGIARTI000032550795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-10", "DATE_DEBUT": "2016-05-21" } }, "META_COMMUN": { "ID": "LEGIARTI000032550795", "URL": "article/LEGI/ARTI/00/00/32/55/07/LEGIARTI000032550795.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000025100171", "@num": "2", "#text": "Décret n°2011-2081\n du 30 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060753", "@nortexte": "BCRD1134066D", "@numtexte": "2011-2081", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000032548442", "@num": "2", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000034163763", "@num": "2", "#text": "Arrêté du 8 mars 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160147", "@nortexte": "AFSS1706532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000045534255", "@num": "1", "#text": "Décret n°2017-1109 du 26 juin 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035022503", "@nortexte": "CPAD1713311D", "@numtexte": "2017-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-26" }, { "@id": "LEGIARTI000044291687", "@num": "2", "#text": "Décret n°2017-1239 du 4 août 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035375108", "@nortexte": "CPAD1711524D", "@numtexte": "2017-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-04" }, { "@id": "LEGIARTI000035648012", "@num": "3", "#text": "Arrêté du 22 septembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035645903", "@nortexte": "CPAD1726081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-22" }, { "@id": "LEGIARTI000035986914", "@num": "4", "#text": "Arrêté du 6 novembre 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246839", "@num": "4", "#text": "Arrêté du 2 février 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775666", "@num": "4", "#text": "Arrêté du 30 mars 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000044136924", "@num": "1", "#text": "Décret n°2018-561 du 29 juin 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037132392", "@nortexte": "CPAD1807793D", "@numtexte": "2018-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000038196789", "@num": "5", "#text": "Arrêté du 30 janvier 2019 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000046988313", "@num": "4", "#text": "Arrêté du 11 octobre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000046544076", "@num": "5", "#text": "Arrêté du 31 janvier 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000041984004", "@num": "1", "#text": "Décret n°2020-707 du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041983085", "@nortexte": "CPAD1936652D", "@numtexte": "2020-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-09" }, { "@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": "LEGIARTI000047746761", "@num": "9", "#text": "Arrêté du 27 juin 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745698", "@nortexte": "ECOD2309452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048228479", "@num": "1", "#text": "Décret n°2023-957 du 19 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226778", "@nortexte": "ECOD2320553D", "@numtexte": "2023-957", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048228502", "@num": "2", "#text": "Décret n°2023-958 du 19 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226799", "@nortexte": "ECOD2320617D", "@numtexte": "2023-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048881513", "@num": "10", "#text": "Décret n°2024-6 du 4 janvier 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048851475", "@nortexte": "ECOD2320990D", "@numtexte": "2024-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-04" }, { "@id": "LEGITEXT000049293137", "#text": "Arrêté du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049291212", "@nortexte": "ECOD2320991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000032550536", "@num": "L3511-3", "#text": "Code de la santé publique - art. L3511-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304962", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985919", "@num": "284", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "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", 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"@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638435", "@fin": "2025-07-01", "@num": "572", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472814", "@fin": "2025-07-01", "@num": "572", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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. Cet arrêté mentionne la marque et la dénomination commerciale des produits du tabac à la condition que ces dernières respectent les dispositions de l'article L. 3512-21 du code de la santé publique.

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": "LEGIARTI000032550795", "cible": true, "cidtexte": "JORFTEXT000032547462", "id": "LEGIARTI000032548442", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032548442", "liens_entrants": true }

Article 2 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 21/05/2016 (Ordonnance n° 2016-623 du 19 mai 2016 portant transposition de la directive 2014/40/UE sur la fabrication, la présentation et la vente des produits du tabac et des produits connexes)