{ "article": { "LEGIARTI000036358470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036358470", "URL": "article/LEGI/ARTI/00/00/36/35/84/LEGIARTI000036358470.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036517981", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036517992", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036518025", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036518043", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392607", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036518383", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036518467", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036518515", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036518638", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392601", "@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": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000036358391", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions relatives à la fiscalité comportementale", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036358381", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RECETTES, AU RECOUVREMENT ET À LA TRÉSORERIE", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036358401", "@fin": "2999-01-01", "#text": "TROISIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE FINANCIER DE LA SÉCURITÉ SOCIALE POUR L'EXERCICE 2018", "@debut": "2018-01-01" } ] }, "@cid": "JORFTEXT000036339090", "@nor": "CPAX1725580L", "@num": "2017-1836", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2017-1836 du 30 décembre 2017 de financement de la sécurité sociale pour 2018 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036339090", "@c_titre_court": "LOI n° 2017-1836 du 30 décembre 2017" }, { "@fin": "2999-01-01", "#text": "LOI n° 2017-1836 du 30 décembre 2017 de financement de la sécurité sociale pour 2018 (1)", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000036358380", "@c_titre_court": "LOI n°2017-1836 du 30 décembre 2017" } ], "@date_publi": "2017-12-31", "@date_signature": "2017-12-30", "@num_parution_jo": "0305" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000036358470", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036339159", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 575 A, Art. 575 E bis\n
\n

\n
" } }, "LEGIARTI000036392601": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-01", "DATE_DEBUT": "2018-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036392601", "URL": "article/LEGI/ARTI/00/00/36/39/26/LEGIARTI000036392601.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023587742", "@num": "2", "#text": "Arrêté du 31 janvier 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@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": "LEGITEXT000026796621", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026796262", "@nortexte": "BUDD1242551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000028390031", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388184", "@nortexte": "BUDD1331509A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000028536598", "@num": "2", "#text": "Arrêté du 23 janvier 2014 - 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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@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": "LEGIARTI000046546350", "@num": "2", "#text": "Arrêté du 5 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546568", "@num": "2", "#text": "Arrêté du 21 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546653", "@num": "2", "#text": "Arrêté du 5 avril 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546767", "@num": "2", "#text": "Arrêté du 7 juin 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546940", "@num": "2", "#text": "Arrêté du 9 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547122", "@num": "2", "#text": "Arrêté du 28 septembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547323", "@num": "2", "#text": "Arrêté du 26 octobre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000046728039", "@num": "2", "#text": "Arrêté du 5 décembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111713", "@num": "2", "#text": "Arrêté du 3 février 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306818", "@num": "2", "#text": "Arrêté du 3 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429163", "@num": "2", "#text": "Arrêté du 30 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671357", "@num": "2", "#text": "Arrêté du 5 juin 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959731", "@num": "2", "#text": "Arrêté du 31 juillet 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194530", "@num": "2", "#text": "Arrêté du 2 octobre 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@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 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000046965330", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392607", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "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 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I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Ce droit de consommation, par dérogation aux taux mentionnés à l'article 575 A et dans la limite d'un contingent de 1 200 tonnes par an pour les cigarettes, est déterminé conformément aux deuxième à sixième alinéas de l'article 575.

Pour les différents groupes de produits, la part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel applicables en Corse sont fixés conformément au tableau ci-après :

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGROUPE DE PRODUITS	\n \n\t\t\tTAUX PROPORTIONNEL \n \n\t\t\t(en %)	\n \n\t\t\tPART SPÉCIFIQUE \n \n\t\t\t(en euros)
\n \n\t\t\tCigarettes	\n \n\t\t\t42,9	\n \n\t\t\t32,5
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t15,2	\n \n\t\t\t27,5
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t21,7	\n \n\t\t\t34,4
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t30,3	\n \n\t\t\t5,8
\n \n\t\t\tTabacs à priser	\n \n\t\t\t27,6	\n \n\t\t\t0
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t20,1	\n \n\t\t\t0

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les tabacs fine coupe destinés à rouler les cigarettes, les autres tabacs à fumer, les tabacs à priser et les tabacs à mâcher, le prix de vente au détail appliqué en Corse est au moins égal aux deux tiers des prix continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

III.-Outre les cas prévus au 1 du I de l'article 302 D en ce qui concerne les tabacs manufacturés directement introduits en Corse en provenance d'un autre Etat membre de la Communauté européenne, le droit de consommation est également exigible soit à l'importation, soit à l'issue d'un régime suspensif de l'accise. Dans ces cas, le droit est dû par la personne qui importe les produits ou qui sort les biens du régime suspensif.

IV.-Le droit de consommation est recouvré dans les conditions prévues par les deuxième à cinquième alinéas de l'article 575 C. A l'exclusion des tabacs directement importés en Corse qui demeurent soumis aux dispositions de l'article 575 M, les infractions aux dispositions du présent article sont recherchées, constatées, poursuivies et réprimées comme en matière de contributions indirectes.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

" } }, "LEGIARTI000036392607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-01", "DATE_DEBUT": "2018-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036392607", "URL": "article/LEGI/ARTI/00/00/36/39/26/LEGIARTI000036392607.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 29 de la loi n° 2016-1827 du 23 décembre 2016, entre le 1er janvier et le 31 décembre 2017, par dérogation au dernier alinéa du présent article, le minimum de perception mentionné à l'article 575 du même code est fixé par kilogramme à 161 € pour les tabacs fine coupe destinés à rouler des cigarettes.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758099", "@num": "46", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@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": "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": "LEGIARTI000028965503", "@num": "4", "#text": "Arrêté du 15 mai 2014 - art. 4 (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": "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": "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": "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": "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": "LEGIARTI000033938233", "@num": "12", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000034105627", "@num": "129", "#text": "LOI n° 2017-256 du 28 février 2017 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000036358470", "@num": "17", "#text": "LOI n°2017-1836 du 30 décembre 2017 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000036339090", "@nortexte": "CPAX1725580L", "@numtexte": "2017-1836", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038497882", "@num": "90", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497533", "@num": "91", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497884", "@num": "92", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497890", "@num": "93", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000042194676", "@num": "14", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194725", "@num": "2", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194714", "@num": "4", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000048835251", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000048835231", "@num": "6", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000027978384", "@num": "268", "#text": "Code des douanes - art. 268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638213", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (VT)", 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"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": "LEGIARTI000006310103", "@fin": "1982-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310104", "@fin": "1988-07-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310105", "@fin": "1989-01-02", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1988-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310106", "@fin": "1990-06-15", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1989-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310107", "@fin": "1990-12-30", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310108", "@fin": "1991-12-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310109", "@fin": "1993-01-04", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310110", "@fin": "1995-10-27", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310111", "@fin": "1997-04-11", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310112", "@fin": "1998-04-22", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310113", "@fin": "1999-03-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310114", "@fin": "2000-01-03", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310115", "@fin": "2000-07-14", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2000-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310116", "@fin": "2001-03-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2000-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310117", "@fin": "2002-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310118", "@fin": "2003-01-06", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310119", "@fin": "2003-08-03", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310120", "@fin": "2004-01-05", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310121", "@fin": "2007-12-22", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017825410", "@fin": "2009-12-28", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535728", "@fin": "2011-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374041", "@fin": "2012-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092581", "@fin": "2012-03-16", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515792", "@fin": "2012-08-18", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295866", "@fin": "2013-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798755", "@fin": "2013-07-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026802166", "@fin": "2014-01-13", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448890", "@fin": "2014-12-30", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2014-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062685", "@fin": "2017-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033713149", "@fin": "2018-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392607", "@fin": "2019-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038100395", "@fin": "2020-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036517981", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-04-01", "@origine": "LEGI" } }, { "@etat": 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"@num": "575 A", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les différents groupes de produits mentionnés à l'article 575, le taux proportionnel et la part spécifique pour mille unités ou mille grammes sont fixés conformément au tableau ci-après :
\n
\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGROUPE DE PRODUITS	\n \n\t\t\tTAUX PROPORTIONNEL \n \n\t\t\t(en %)	\n \n\t\t\tPART SPÉCIFIQUE \n \n\t\t\t(en euros)
\n \n\t\t\tCigarettes	\n \n\t\t\t50,8	\n \n\t\t\t59,9
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t26,9	\n \n\t\t\t24,7
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t44,5	\n \n\t\t\t68,5
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t48,1	\n \n\t\t\t21,5
\n \n\t\t\tTabacs à priser	\n \n\t\t\t53,8	\n \n\t\t\t0
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t37,6	\n \n\t\t\t0

\n\n
\n

\n
\n Le minimum de perception mentionné à l'article 575 est fixé à 261 € pour mille cigarettes et à 143 € pour mille cigares ou cigarillos.
\n
\n Il est fixé par kilogramme à 218 € pour les tabacs fine coupe destinés à rouler des cigarettes et à 99 € pour les autres tabacs à fumer.

" } }, "LEGIARTI000036518043": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 A", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2020-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036518043", "URL": "article/LEGI/ARTI/00/00/36/51/80/LEGIARTI000036518043.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGROUPE DE PRODUITS	\n \n\t\t\tTAUX PROPORTIONNEL \n \n\t\t\t(en %)	\n \n\t\t\tPART SPÉCIFIQUE \n \n\t\t\t(en euros)
\n \n\t\t\tCigarettes	\n \n\t\t\t54,6	\n \n\t\t\t62,7
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t36,1	\n \n\t\t\t46
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t48,7	\n \n\t\t\t82,1
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t51,3	\n \n\t\t\t29,1
\n \n\t\t\tTabacs à priser	\n \n\t\t\t58,0	\n \n\t\t\t0
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t40,6	\n \n\t\t\t0

\n\n

Le minimum de perception mentionné à l'article 575 est fixé à 333 € pour mille cigarettes et à 266 € pour mille cigares ou cigarillos.
\n
\nIl est fixé par kilogramme à 302 € pour les tabacs fine coupe destinés à rouler des cigarettes et à 134 € pour les autres tabacs à fumer.

Les montants de part spécifique et de minimum de perception de chacun des groupes de produits sont relevés au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Cette proportion est exprimée avec un chiffre significatif après la virgule, ce dernier étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,8 %. Le tarif est publié au Journal officiel par arrêté conjoint des ministres chargés de la santé et du budget.

" } }, "LEGIARTI000036518638": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 E bis", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2020-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036518638", "URL": "article/LEGI/ARTI/00/00/36/51/86/LEGIARTI000036518638.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023587742", "@num": "2", "#text": "Arrêté du 31 janvier 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@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": "LEGITEXT000026796621", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026796262", "@nortexte": "BUDD1242551A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000028390031", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388184", "@nortexte": "BUDD1331509A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000028536598", "@num": "2", "#text": "Arrêté du 23 janvier 2014 - 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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544186", "@num": "2", "#text": "Arrêté du 31 mars 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041988097", "@num": "2", "#text": "Arrêté du 3 juin 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226108", "@num": "2", "#text": "Arrêté du 20 juillet 2020 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411583", "@num": "2", "#text": "Arrêté du 28 septembre 2020 - 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art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361305", "@num": "2", "#text": "Arrêté du 26 mars 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643265", "@num": "2", "#text": "Arrêté du 3 juin 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934698", "@num": "2", "#text": "Arrêté du 23 juillet 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175285", "@num": "2", "#text": "Arrêté du 29 septembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGIARTI000046546082", "@num": "2", "#text": "Arrêté du 4 novembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546246", "@num": "2", "#text": "Arrêté du 9 décembre 2021 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@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": "LEGIARTI000046546350", "@num": "2", "#text": "Arrêté du 5 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546568", "@num": "2", "#text": "Arrêté du 21 janvier 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546653", "@num": "2", "#text": "Arrêté du 5 avril 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546767", "@num": "2", "#text": "Arrêté du 7 juin 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546940", "@num": "2", "#text": "Arrêté du 9 août 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547122", "@num": "2", "#text": "Arrêté du 28 septembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547323", "@num": "2", "#text": "Arrêté du 26 octobre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000046728039", "@num": "2", "#text": "Arrêté du 5 décembre 2022 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111713", "@num": "2", "#text": "Arrêté du 3 février 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306818", "@num": "2", "#text": "Arrêté du 3 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429163", "@num": "2", "#text": "Arrêté du 30 mars 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671357", "@num": "2", "#text": "Arrêté du 5 juin 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959731", "@num": "2", "#text": "Arrêté du 31 juillet 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194530", "@num": "2", "#text": "Arrêté du 2 octobre 2023 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@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 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000046965330", "@num": "L3332-1", "#text": "Code général des collectivités territoriales - art. L3332-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006391925", "@num": "L3431-2", "#text": "Code général des collectivités territoriales - art. L3431-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021479472", "@num": "L4425-1", "#text": "Code général des collectivités territoriales - art. L4425-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638435", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392607", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304951", "@num": "575 C", "#text": "Code général des impôts, CGI. - art. 575 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191875", "@fin": "2025-07-01", "#text": "Corse - DOM", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "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 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I.-Les tabacs manufacturés vendus au détail ou importés en Corse sont soumis à un droit de consommation.

Pour les différents groupes de produits, la part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel applicables en Corse sont fixés conformément au tableau ci-après :

(En pourcentage)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tGROUPE DE PRODUITS	\n \n\t\t\tTAUX PROPORTIONNEL \n \n\t\t\t(en %)	\n \n\t\t\tPART SPÉCIFIQUE \n \n\t\t\t(en euros)
\n \n\t\t\tCigarettes	\n \n\t\t\t48,8	\n \n\t\t\t47,6
\n \n\t\t\tCigares et cigarillos	\n \n\t\t\t25,5	\n \n\t\t\t45,4
\n \n\t\t\tTabacs fine coupe destinés à rouler les cigarettes	\n \n\t\t\t35,2	\n \n\t\t\t58,3
\n \n\t\t\tAutres tabacs à fumer	\n \n\t\t\t40,8	\n \n\t\t\t17,5
\n \n\t\t\tTabacs à priser	\n \n\t\t\t42,8	\n \n\t\t\t0
\n \n\t\t\tTabacs à mâcher	\n \n\t\t\t30,4	\n \n\t\t\t0

II.-Pour les cigarettes, le prix de vente au détail appliqué en Corse est au moins égal à 75 % des prix de vente continentaux des mêmes produits.

Pour les cigares et les cigarillos, le prix de vente au détail appliqué en Corse est au moins égal à 85 % des prix continentaux des mêmes produits.

V.-Le produit du droit de consommation est affecté à la collectivité de Corse pour le financement de travaux de mise en valeur de la Corse.

VI.-Les unités de conditionnement doivent être revêtues des mentions prescrites par l'administration.

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Article 17 ENTIEREMENT_MODIF (LOI n° 2017-1836 du 30 décembre 2017 de financement de la sécurité sociale pour 2018 (1))