{ "article": { "LEGIARTI000032679367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032679367", "URL": "article/LEGI/ARTI/00/00/32/67/93/LEGIARTI000032679367.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006293540", "@num": "77", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 77 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702290", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000032677037", "@nor": "FCPE1607428D", "@num": "2016-775", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-775 du 10 juin 2016 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032677037", "@c_titre_court": "Décret n°2016-775 du 10 juin 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-775 du 10 juin 2016 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2016-06-13", "@id_txt": "LEGITEXT000032679357", "@c_titre_court": "Décret n°2016-775 du 10 juin 2016" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2016-06-12", "@date_signature": "2016-06-10" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032679367", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032677186", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts annexe 1, CGIAN1.
\n Art. 77, Art. 79\n
\n

\n
" } }, "LEGIARTI000006293540": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "77", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2006-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006293540", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293540.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0077AAXXXXXAB" } }, "NOTA": { "CONTENU": "

En conséquence de l'article 4-1° de l'ordonnance n° 2015-1247 du 7 octobre 2015, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "#text": "Décret n° 2016-935 du 7 juillet 2016, article 7", "@sens": "source", "@typelien": "ABROGATION" }, { "@id": "LEGIARTI000006334037", "@num": "1", "#text": "Décret n°2006-532 du 11 mai 2006 - art. 1 () JORF 12 mai 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000427137", "@nortexte": "ECOD0650002D", "@numtexte": "2006-532", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-11" }, { "@id": "LEGIARTI000032679367", "@num": "2", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000006305013", "@num": "336", "#text": "Code général des impôts, CGI. - art. 336", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191194", "@fin": "2999-01-01", "#text": "2° : Régime général", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179174", "@fin": "2999-01-01", "#text": "IV : Règlement des distilleries", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293539", "@fin": "2006-05-12", "@num": "77", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006293540", "@fin": "2016-06-13", "@num": "77", "@etat": "PERIME", "@debut": "2006-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'exploitant est tenu, dans un délai d'un mois à compter du jour où il en a été requis, de supprimer, au moyen d'une séparation agréée par le directeur régional des douanes et droits indirects territorialement compétent, les communications interdites par l'article 336 du code général des impôts.
\n
" } }, "LEGIARTI000032702290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-10", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032702290", "URL": "article/LEGI/ARTI/00/00/32/70/22/LEGIARTI000032702290.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 4-1° de l'ordonnance n° 2015-1247 du 7 octobre 2015.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032679367", "@num": "2", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000006293496", "@num": "57", "#text": "Code général des impôts annexe I, CGIANI. - art. 57", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293500", "@num": "58", "#text": "Code général des impôts annexe I, CGIANI. - art. 58", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293525", "@num": "70", "#text": "Code général des impôts annexe I, CGIANI. - art. 70", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293532", "@num": "74", "#text": "Code général des impôts annexe I, CGIANI. - art. 74", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293538", "@num": "76", "#text": "Code général des impôts annexe I, CGIANI. - art. 76", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293544", "@num": "80", "#text": "Code général des impôts annexe I, CGIANI. - art. 80", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293557", "@num": "87", "#text": "Code général des impôts annexe I, CGIANI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316583", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191195", "@fin": "2999-01-01", "#text": "3° : Régime spécial", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179174", "@fin": "2999-01-01", "#text": "IV : Règlement des distilleries", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293319", "@fin": "1982-01-01", "@num": "79", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293320", "@fin": "2000-08-04", "@num": "79", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293321", "@fin": "2016-06-13", "@num": "79", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702290", "@fin": "2016-07-10", "@num": "79", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881261", "@fin": "2999-01-01", "@num": "79", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les distilleries soumises au régime spécial prévu à l'article 57, il est fait application de plein droit des dispositions des articles 58, 59\n, 70, 71, 74 et 76 et de l'article R. 32-2 du livre des procédures fiscales ainsi que des dispositions particulières prévues aux articles 80 à 85 et 87.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006293540", "cible": true, "cidtexte": "JORFTEXT000032677037", "id": "LEGIARTI000032679367", "typelien": "PERIME" }, { "article_id": "LEGIARTI000032702290", "cible": true, "cidtexte": "JORFTEXT000032677037", "id": "LEGIARTI000032679367", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032679367", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2016-775 du 10 juin 2016 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code)