{ "article": { "LEGIARTI000033469140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "518", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033469140", "URL": "article/LEGI/ARTI/00/00/33/46/91/LEGIARTI000033469140.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033444227", "@num": "1", "#text": "Ordonnance n°2016-1561 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033440877", "@nortexte": "ARCB1618072R", "@numtexte": "2016-1561", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179707", "@fin": "2025-07-01", "#text": "VI : Dispositions spéciales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162617", "@fin": "2025-07-01", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006305096", "@fin": "2018-01-01", "@num": "518", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000033469140", "@fin": "2025-07-01", "@num": "518", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du présent chapitre ne font pas échec aux dispositions spéciales prévues en matière d'alcools, de vins, de cidres, poirés et hydromels par les textes en vigueur, à l'égard de la Corse, du Bas-Rhin, du Haut-Rhin et de la Moselle.

\n
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art. 1599 novodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469082", "@num": "1599 novodecies A", "#text": "Code général des impôts, CGI. - art. 1599 novodecies A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469095", "@num": "1599 quindecies", "#text": "Code général des impôts, CGI. - art. 1599 quindecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469092", "@num": "1599 sexdecies", "#text": "Code général des impôts, CGI. - art. 1599 sexdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469076", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033816500", "@num": "1607 bis", "#text": "Code général des impôts, CGI. - art. 1607 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469071", "@num": "1609 vicies", "#text": "Code général des impôts, CGI. - art. 1609 vicies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469126", "@num": "1618 septies", "#text": "Code général des impôts, CGI. - art. 1618 septies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469069", "@num": "1651 E", "#text": "Code général des impôts, CGI. - art. 1651 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469154", "@num": "1656 ter", "#text": "Code général des impôts, CGI. - art. 1656 ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469152", "@num": "262", "#text": "Code général des impôts, CGI. - art. 262 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469142", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469140", "@num": "518", "#text": "Code général des impôts, CGI. - art. 518 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469134", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036501200", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469118", "@num": "575 B", "#text": "Code général des impôts, CGI. - art. 575 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469112", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033444198", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES À LA FISCALITÉ", "@debut": "2016-11-23" } ] }, "@cid": "JORFTEXT000033440877", "@nor": "ARCB1618072R", "@num": "2016-1561", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-1561 du 21 novembre 2016 complétant et précisant les règles budgétaires, financières, fiscales et comptables applicables à la collectivité de Corse", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033440877", "@c_titre_court": "Ordonnance n° 2016-1561 du 21 novembre 2016" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-1561 du 21 novembre 2016 complétant et précisant les règles budgétaires, financières, fiscales et comptables applicables à la collectivité de Corse", "@debut": "2016-11-23", "@id_txt": "LEGITEXT000033444191", "@c_titre_court": "Ordonnance n°2016-1561 du 21 novembre 2016" } ], "@ministere": "Ministère de l'aménagement du territoire, de la ruralité et des collectivités territoriales", "@date_publi": "2016-11-22", "@date_signature": "2016-11-21", "@num_parution_jo": "0271" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033444227", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033440881", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Sct. Chapitre, Art. 1656 ter, Art. 262, Art. 297, Art. 518, Art. 568, Art. 570, Art. 1618 septies, Art. 572, Art. 575 B, Art. 575 E bis, Art. 1586 nonies, Art. 1599 bis, Art. 1599 quindecies, Art. 1599 sexdecies, Art. 1599 novodecies, Art. 1599 novodecies A, Art. 1607 bis, Art. 1609 vicies, Art. 1651 E\n
\n

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(VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163017", "#text": "Code général des impôts, CGI. - Section III : Registres (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162616", "#text": "Code général des impôts, CGI. - Section IV : Commerce (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163018", "#text": "Code général des impôts, CGI. - Section IV : Entreprises de transport (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162621", "#text": "Code général des impôts, CGI. - Section IV : Obligations des redevables (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162951", "#text": "Code général des impôts, CGI. - Section IX : Modalités d'application (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162623", "#text": "Code général des impôts, CGI. - Section IX : Taxe spéciale sur le sucre utilisé... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163015", "#text": "Code général des impôts, CGI. - Section V : Exportation ou livraison à destinat... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162628", "#text": "Code général des impôts, CGI. - Section V : Modification des tarifs d'impôts in... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162617", "#text": "Code général des impôts, CGI. - Section V : Régimes particuliers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163065", "#text": "Code général des impôts, CGI. - Section VI : Bières et boissons non alcoolisées (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162949", "#text": "Code général des impôts, CGI. - Section VI : Importation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162950", "#text": "Code général des impôts, CGI. - Section VII : Fabrication du plaqué et du doubl... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006163019", "#text": "Code général des impôts, CGI. - Section VIII : Frais de surveillance (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162952", "#text": "Code général des impôts, CGI. - Section X : Départements d'outre-mer (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162629", "#text": "Code général des impôts, CGI. - Section X : Machines à timbrer (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191698", "#text": "Code général des impôts, CGI. - V : Bouilleurs ambulants (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191858", "#text": "Code général des impôts, CGI. - V : Corse (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191859", "#text": "Code général des impôts, CGI. - V : Sucrages (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179707", "#text": "Code général des impôts, CGI. - VI : Dispositions spéciales (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191699", "#text": "Code général des impôts, CGI. - VI : Distillateurs de profession (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191707", "#text": "Code général des impôts, CGI. - VI : Piquettes et vins de sucre (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191700", "#text": "Code général des impôts, CGI. - VII : Fabrication de produits divers (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179708", "#text": "Code général des impôts, CGI. - VII : Importations (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191708", "#text": "Code général des impôts, CGI. - VIII : Contentieux (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638140", "@num": "1649 quater-0 B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638159", "@num": "298 sexdecies E", "#text": "Code général des impôts, CGI. - art. 298 sexdecies E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304722", "@num": "303", "#text": "Code général des impôts, CGI. - art. 303 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304724", "@num": "304", "#text": "Code général des impôts, CGI. - art. 304 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304726", "@num": "306", "#text": "Code général des impôts, CGI. - art. 306 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873318", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309746", "@num": "308", "#text": "Code général des impôts, CGI. - art. 308 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309748", "@num": "309", "#text": "Code général des impôts, CGI. - art. 309 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304999", "@num": "310", "#text": "Code général des impôts, CGI. - art. 310 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305000", "@num": "310 bis", "#text": "Code général des impôts, CGI. - art. 310 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309750", "@num": "311", "#text": "Code général des impôts, CGI. - art. 311 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873306", "@num": "311 bis", "#text": "Code général des impôts, CGI. - art. 311 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048226339", "@num": "314", "#text": "Code général des impôts, CGI. - art. 314 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304729", "@num": "319", "#text": "Code général des impôts, CGI. - art. 319 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305008", "@num": "320", "#text": "Code général des impôts, CGI. - art. 320 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229480", "@num": "325", "#text": "Code général des impôts, CGI. - art. 325 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309772", "@num": "326", "#text": "Code général des impôts, CGI. - art. 326 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283695", "@num": "327", "#text": "Code général des impôts, CGI. - art. 327 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309774", "@num": "328", "#text": "Code général des impôts, CGI. - art. 328 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229592", "@num": "333", "#text": "Code général des impôts, CGI. - art. 333 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048229609", "@num": "334", "#text": "Code général des impôts, CGI. - art. 334 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309780", "@num": "342", "#text": "Code général des impôts, CGI. - art. 342 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309789", "@num": "349", "#text": "Code général des impôts, CGI. - art. 349 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983949", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309798", "@num": "363", "#text": "Code général des impôts, CGI. - art. 363 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304750", "@num": "402", "#text": "Code général des impôts, CGI. - art. 402 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985072", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048263495", "@num": "409", "#text": "Code général des impôts, CGI. - art. 409 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283678", "@num": "416", "#text": "Code général des impôts, CGI. - art. 416 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283671", "@num": "417 bis", "#text": "Code général des impôts, CGI. - art. 417 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305044", "@num": "428", "#text": "Code général des impôts, CGI. - art. 428 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273671", "@num": "429", "#text": "Code général des impôts, CGI. - art. 429 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048273824", "@num": "430", "#text": "Code général des impôts, CGI. - art. 430 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305045", "@num": "431", "#text": "Code général des impôts, CGI. - art. 431 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305048", "@num": "432", "#text": "Code général des impôts, CGI. - art. 432 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048274124", "@num": "433", "#text": "Code général des impôts, CGI. - art. 433 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305049", "@num": "433 A", "#text": "Code général des impôts, CGI. - art. 433 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309893", "@num": "434", "#text": "Code général des impôts, CGI. - art. 434 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294463", "@num": "447", "#text": "Code général des impôts, CGI. - art. 447 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048294780", "@num": "449", "#text": "Code général des impôts, CGI. - art. 449 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305059", "@num": "451", "#text": "Code général des impôts, CGI. - art. 451 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304812", "@num": "454", "#text": "Code général des impôts, CGI. - art. 454 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048295848", "@num": "457", "#text": "Code général des impôts, CGI. - art. 457 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084516", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458 (VD)", "@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": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305090", "@num": "504", "#text": "Code général des impôts, CGI. - art. 504 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469140", "@num": "518", "#text": "Code général des impôts, CGI. - art. 518 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305097", "@num": "520", "#text": "Code général des impôts, CGI. - art. 520 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309985", "@num": "521", "#text": "Code général des impôts, CGI. - art. 521 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304878", "@num": "522", "#text": "Code général des impôts, CGI. - art. 522 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305100", "@num": "522 bis", "#text": "Code général des impôts, CGI. - art. 522 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374326", "@num": "523", "#text": "Code général des impôts, CGI. - art. 523 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309990", "@num": "524", "#text": "Code général des impôts, CGI. - art. 524 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305104", "@num": "524 bis", "#text": "Code général des impôts, CGI. - art. 524 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305107", "@num": "526", "#text": "Code général des impôts, CGI. - art. 526 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304886", "@num": "530", "#text": "Code général des impôts, CGI. - art. 530 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304889", "@num": "531", "#text": "Code général des impôts, CGI. - art. 531 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304893", "@num": "533", "#text": "Code général des impôts, CGI. - art. 533 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189086", "@num": "534", "#text": "Code général des impôts, CGI. - art. 534 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304899", "@num": "535", "#text": "Code général des impôts, CGI. - art. 535 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034072654", "@num": "536", "#text": "Code général des impôts, CGI. - art. 536 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058583", "@num": "537", "#text": "Code général des impôts, CGI. - art. 537 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305111", "@num": "538", "#text": "Code général des impôts, CGI. - art. 538 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304902", "@num": "539", "#text": "Code général des impôts, CGI. - art. 539 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310018", "@num": "543", "#text": "Code général des impôts, CGI. - art. 543 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310026", "@num": "545", "#text": "Code général des impôts, CGI. - art. 545 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310029", "@num": "546", "#text": "Code général des impôts, CGI. - art. 546 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310032", "@num": "547", "#text": "Code général des impôts, CGI. - art. 547 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304915", "@num": "548", "#text": "Code général des impôts, CGI. - art. 548 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304919", "@num": "549", "#text": "Code général des impôts, CGI. - art. 549 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304921", "@num": "550", "#text": "Code général des impôts, CGI. - art. 550 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310036", "@num": "551", "#text": "Code général des impôts, CGI. - art. 551 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986548", "@num": "553", "#text": "Code général des impôts, CGI. - art. 553 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373446", "@num": "554", "#text": "Code général des impôts, CGI. - art. 554 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373467", "@num": "555", "#text": "Code général des impôts, CGI. - art. 555 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373533", "@num": "557", "#text": "Code général des impôts, CGI. - art. 557 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373550", "@num": "558", "#text": "Code général des impôts, CGI. - art. 558 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048373516", "@num": "566", "#text": "Code général des impôts, CGI. - art. 566 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638137", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981573", "@num": "568 ter", "#text": "Code général des impôts, CGI. - art. 568 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310094", "@num": "571", "#text": "Code général des impôts, CGI. - art. 571 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020039060", "@num": "574", "#text": "Code général des impôts, CGI. - art. 574 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638213", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805467", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638198", "@num": "575 I", "#text": "Code général des impôts, CGI. - art. 575 I (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305126", "@num": "575 J", "#text": "Code général des impôts, CGI. - art. 575 J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304970", "@num": "575 K", "#text": "Code général des impôts, CGI. - art. 575 K (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305127", "@num": "575 L", "#text": "Code général des impôts, CGI. - art. 575 L (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638180", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305149", "@num": "614", "#text": "Code général des impôts, CGI. - art. 614 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392580", "@num": "629", "#text": "Code général des impôts, CGI. - art. 629 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048392618", "@num": "632", "#text": "Code général des impôts, CGI. - art. 632 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305161", "@num": "633", "#text": "Code général des impôts, CGI. - art. 633 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624827", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624891", "@fin": "2999-01-01", "#text": "Chapitre III : Transfert des dispositions non fiscales du code général des impôts et du code des douanes dans d'autres codes", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624942", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603880", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
Sct. Chapitre premier : Boissons, Sct. Section I : Alcools, Sct. A : Production, Sct. I : Alambics, Sct. 1° : Obligations des fabricants et des marchands, Art. 303, Art. 304, Sct. 2° : Obligations des particuliers, Art. 306, Sct. 3° : Circulation, Art. 307, Sct. 4° : Obligations des détenteurs, Art. 308, Art. 309, Art. 310, Sct. 5° : Rachat des alambics par l'État, Art. 310 bis, Sct. 6° : Mesures d'application, Art. 311, Sct. II : Dispositions générales, Sct. 1° : Conditions d'exercice de la profession de distillateur, Art. 311 bis, Sct. 2° : Déclarations, Sct. III : Compteurs, Art. 314, Sct. IV : Bouilleurs de cru, Sct. 1° : Définition, Sct. 2° : Lieux de distillation, Art. 319, Art. 320, Sct. 3° : Déclarations, Sct. 4° : Cautionnement, Sct. 5° : Liquidation de l'impôt, Art. 325, Sct. 6° : Mesures d'application, Art. 326, Sct. V : Bouilleurs ambulants, Sct. 1° : Permis de circulation, Art. 327, Art. 328, Sct. 2° : Déclarations, Sct. 3° : Registre journal, Sct. VI : Distillateurs de profession, Sct. 1° : Définition, Art. 333, Art. 334, Sct. 2° : Obligations, Sct. 3° : Tenue des comptes, Sct. 4° : Mesures d'application, Art. 342, Sct. VII : Fabrication de produits divers, Sct. 1° : Mistelles, vermouths, vins de liqueur et produits similaires, Sct. 4° : Absinthe et liqueurs similaires, Sct. 6° : Produits de parfumerie et de toilette, Art. 349, Sct. B bis : Régime du rhum, Art. 362, Art. 363, Sct. C : Régime fiscal, Sct. I : Définition des produits, Art. 402, Sct. II : Droit de consommation, Sct. 1° : Tarifs, Sct. 3° : Exemptions, Sct. V : Corse, Sct. Section II : Vins et cidres, Sct. A : Production, Sct. I : Déclarations, Sct. 1° : Récolte, Art. 407, Sct. 2° : Stocks, Art. 409, Sct. 3° : Dispositions communes, Sct. II : Vinage, Sct. III : Vin mousseux, Sct. IV : Vins doux naturels, Art. 416, Art. 417 bis, Sct. V : Sucrages, Sct. 1° : Déclarations, Sct. 2° : Détention et circulation des sucres, Sct. 3° : Mesures d'application, Sct. VI : Piquettes et vins de sucre, Sct. 1° : Définition, Art. 428, Art. 429, Art. 430, Sct. 2° : Interdictions diverses, Art. 431, Art. 432, Art. 433, Sct. VIII : Contentieux, Art. 433 A, Sct. B : Régime fiscal, Sct. I : Définition des produits, Sct. 1° : Vins et cidres, Art. 434, Sct. 2° : Vins de diffusion, Sct. II : Droit de circulation, Sct. 1° : Tarifs, Sct. 3° : Exonération et exemptions, Sct. Section III : Circulation, Sct. I : Dispositions communes, Sct. 1° : Titres de mouvement, Sct. 2° : Déclarations d'enlèvement, Art. 447, Art. 449, Sct. 3° : Boissons warrantées, Art. 450, Sct. 4° : Obligations des transporteurs, Art. 451, Art. 454, Sct. 5° : Tolérance sur déclarations-Creux de route, Art. 457, Sct. 6° : Exemption des formalités à la circulation, Art. 458, Sct. IV : Vendanges, Art. 466, Sct. Section IV : Commerce, Sct. II : Entrepositaires agréés, Sct. 3° bis : Excédent à la balance de comptabilité matières, Sct. 10° : Cessation de commerce, Sct. III : Débitants, Sct. 1 : Débitants récoltants, Sct. 2 : Autres débitants, Sct. 1° : Définition, Art. 502, Sct. 2° : Communications intérieures et recel, Art. 504, Sct. 3° : Interdictions relatives à la détention des alcools, Sct. Section V : Régimes particuliers, Sct. I : Alcools dénaturés, Sct. 1° : Alcools destinés à des usages industriels, Sct. 2° : Mesures d'application, Sct. II bis : Essences pouvant servir à la fabrication de boissons alcooliques, Sct. VI : Dispositions spéciales, Art. 518, Sct. VII : Importations, Art. 520, Sct. Section VI : Bières et boissons non alcoolisées, Sct. Chapitre II : Garantie des matières d'or, d'argent et de platine, Sct. Section I : Titre des ouvrages, Art. 521, Art. 522, Art. 522 bis, Sct. Section II : Poinçons, Art. 523, Art. 524, Art. 524 bis, Art. 526, Sct. Section III : Contribution aux poinçonnages et essai des métaux précieux, Sct. I : Contribution aux poinçonnages, Sct. II : Modalités de l'essai, Art. 530, Art. 531, Sct. Section IV : Obligations des redevables, Sct. I : Fabricants, Art. 533, Sct. II : Marchands et personnes assimilées, Art. 534, Sct. III : Obligations communes, Art. 535, Art. 536, Art. 537, Art. 538, Art. 539, Sct. Section V : Exportation ou livraison à destination d'un autre Etat membre de l'Union Européenne, Art. 543, Art. 545, Art. 546, Art. 547, Sct. Section VI : Importation, Art. 548, Art. 549, Sct. Section VII : Fabrication du plaqué et du doublé d'or, d'argent et de platine sur tous métaux, Art. 550, Art. 551, Sct. Section IX : Modalités d'application, Art. 553, Sct. Section X : Départements d'outre-mer, Art. 554, Art. 555, Art. 566, Art. 557, Art. 558, Sct. Chapitre III : Droits divers, Sct. Section IX : Taxe spéciale sur le sucre utilisé au sucrage en première cuvée, Sct. Chapitre III quinquies : Cotisation de solidarité sur les graines oléagineuses, Sct. 0I : Dispositions générales, Art. 565, Art. 568 bis, Art. 568 ter, Art. 570, Art. 571, Art. 572 , Art. 572 bis, Sct. DOM, Art. 574, Sct. II : Régime fiscal, Art. 575 , Sct. Corse-DOM, Art. 575 E bis, Sct. III : Circulation, détention et commerce des tabacs, Art. 575 I, Art. 575 J, Art. 575 K, Art. 575 L, Art. 575 M , Sct. Chapitre IV bis : Impôt sur les spectacles-Taxe sur les appareils automatiques, Sct. Chapitre V : Dispositions communes à l'ensemble des contributions indirectes, Sct. Section I : Formalités générales à l'enlèvement, Art. 614, Sct. Section I bis : Document communautaire d'accompagnement, Sct. Section III : Registres, Sct. Section IV : Entreprises de transport, Sct. Section V : Modification des tarifs d'impôts indirects, Art. 629, Sct. Section VIII : Frais de surveillance, Art. 632, Sct. Section X : Machines à timbrer, Art. 633
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A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 298 sexdecies E, Art. 568, Art. 1649 quater-0 B bis
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000048624942", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000033469140", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000033444227", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000033469140", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033469140", "liens_entrants": true }

Article 518 AUTONOME ABROGE_DIFF, en vigueur du 01/01/2018 au 01/07/2025 (Code général des impôts)