{ "article": { "LEGIARTI000034738440": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-06", "DATE_DEBUT": "2017-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000034738440", "URL": "article/LEGI/ARTI/00/00/34/73/84/LEGIARTI000034738440.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048881521", "@num": "14", "#text": "Décret n°2024-6 du 4 janvier 2024 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000048851475", "@nortexte": "ECOD2320990D", "@numtexte": "2024-6", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-04" }, { "@id": "LEGIARTI000006300609", "@num": "56 AC", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AC", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000034738420", "@fin": "2024-01-06", "#text": "Titre II : DISPOSITIONS SPÉCIFIQUES À L' « INDEMNITÉ DE FIN D'ACTIVITÉ RURALE »", "@debut": "2017-05-12" } ] }, "@cid": "JORFTEXT000034676416", "@nor": "ECFD1711744D", "@num": "2017-977", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-977 du 10 mai 2017 relatif aux indemnités de fin d'activité en faveur des débitants de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034676416", "@c_titre_court": "Décret n°2017-977 du 10 mai 2017" }, { "@fin": "2024-01-06", "#text": "Décret n° 2017-977 du 10 mai 2017 relatif aux indemnités de fin d'activité en faveur des débitants de tabac", "@debut": "2017-05-12", "@id_txt": "LEGITEXT000034738413", "@c_titre_court": "Décret n°2017-977 du 10 mai 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-05-11", "@date_signature": "2017-05-10", "@num_parution_jo": "0110" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000034738440", "@fin": "2024-01-06", "@num": "8", "@etat": "ABROGE", "@debut": "2017-05-12", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034676438", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le montant de l'indemnité de fin d'activité rurale est égal à trois fois celui de la remise nette définie à l'article 56 AC de l'annexe IV du code général des impôts au titre de l'année 2002.
Il est plafonné à 30 000 euros par débitant.

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Chaque fournisseur recouvre auprès des débitants la valeur au prix de détail des tabacs livrés déduction faite de la seule part des remises sur ventes qu'une décision du ministre de l'économie et des finances autorise à allouer directement aux débitants de tabacs.
\n
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Chaque fournisseur recouvre auprès des débitants la valeur au prix de détail des tabacs livrés, déduction faite de la remise nette. La remise nette s'entend de la remise mentionnée au 3° du I de l'article 570 du code général des impôts moins le précompte défini à l'article 281 de l'annexe II au code général des impôts.
\n
" } }, "LEGIARTI000048881521": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048881521", "URL": "article/LEGI/ARTI/00/00/48/88/15/LEGIARTI000048881521.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGISCTA000034738420", "#text": "Décret n°2017-977 du 10 mai 2017 - Titre II : DISPOSITIONS SPÉCIFIQUES À L' « INDE... 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(Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000044291679", "@num": "1", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034738442", "@num": "10", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038287845", "@num": "11 bis", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 11 bis (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034738444", "@num": "12", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 12 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000044291677", "@num": "2", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034738434", "@num": "3", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034738424", "@num": "4", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038331391", "@num": "5", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034738436", "@num": "6", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038331384", "@num": "7", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000034738440", "@num": "8", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 8 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038331380", "@num": "9", "#text": "Décret n°2017-977 du 10 mai 2017 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048881502", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions diverses", "@debut": "2024-01-06" } ] }, "@cid": "JORFTEXT000048851475", "@nor": "ECOD2320990D", "@num": "2024-6", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2024-6 du 4 janvier 2024 relatif à l'indemnité de fin d'activité en faveur des débitants de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048851475", "@c_titre_court": "Décret n°2024-6 du 4 janvier 2024" }, { "@fin": "2999-01-01", "#text": "Décret n° 2024-6 du 4 janvier 2024 relatif à l'indemnité de fin d'activité en faveur des débitants de tabac", "@debut": "2024-01-06", "@id_txt": "LEGITEXT000048881491", "@c_titre_court": "Décret n°2024-6 du 4 janvier 2024" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2024-01-05", "@date_signature": "2024-01-04", "@num_parution_jo": "0003" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048881521", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048851515", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Décret n°2017-977 du 10 mai 2017\n
\n Art. 1, Art. 2, Art. 3, Sct. Titre Ier : DISPOSITIONS SPÉCIFIQUES À L'INDEMNITÉ DE FIN D'ACTIVITÉ CLASSIQUE, Art. 4, Art. 5, Art. 6, Sct. Titre II : DISPOSITIONS SPÉCIFIQUES À L' « INDEMNITÉ DE FIN D'ACTIVITÉ RURALE », Art. 7, Art. 8, Sct. Titre III : DISPOSITIONS DIVERSES ET FINALES, Art. 9, Art. 10, Art. 11 bis, Art. 12\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006300609", "cible": true, "cidtexte": "JORFTEXT000034676416", "id": "LEGIARTI000034738440", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048881521", "cible": false, "cidtexte": "JORFTEXT000034676416", "id": "LEGIARTI000034738440", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006300610", "cible": true, "cidtexte": "JORFTEXT000034676416", "id": "LEGIARTI000034738440", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000034738440", "liens_entrants": true }

Article 8 AUTONOME ABROGE, en vigueur du 12/05/2017 au 06/01/2024 (Décret n° 2017-977 du 10 mai 2017 relatif aux indemnités de fin d'activité en faveur des débitants de tabac)