{ "article": { "LEGIARTI000037070899": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037070899", "URL": "article/LEGI/ARTI/00/00/37/07/08/LEGIARTI000037070899.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037073377", "@num": "52 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 52 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article 362 du code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037068404", "@nor": "MOMS1803752A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 13 juin 2018 portant répartition entre les départements d'outre-mer du contingent d'exportation de rhum traditionnel", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037068404", "@c_titre_court": "Arrêté du 13 juin 2018" }, { "@fin": "2022-01-01", "#text": "Arrêté du 13 juin 2018 portant répartition entre les départements d'outre-mer du contingent d'exportation de rhum traditionnel", "@debut": "2018-06-16", "@id_txt": "LEGITEXT000037070896", "@c_titre_court": "Arrêté du 13 juin 2018" } ], "@ministere": "Ministère des outre-mer", "@date_publi": "2018-06-15", "@date_signature": "2018-06-13", "@num_parution_jo": "0136" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037070899", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037068407", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
\n Art. 52 ter\n
\n

\n
" } }, "LEGIARTI000037073377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-06-16" } }, "META_COMMUN": { "ID": "LEGIARTI000037073377", "URL": "article/LEGI/ARTI/00/00/37/07/33/LEGIARTI000037073377.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037070899", "@num": "1", "#text": "Arrêté du 13 juin 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037068404", "@nortexte": "MOMS1803752A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-13" }, { "@id": "LEGIARTI000006314695", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191552", "@fin": "2999-01-01", "#text": "1° : Répartition du contingent des rhums", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179496", "@fin": "2999-01-01", "#text": "II : Régime économique", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162396", "@fin": "2999-01-01", "#text": "Section I : Alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146911", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300471", "@fin": "2000-03-31", "@num": "52 ter", "@etat": "MODIFIE", "@debut": "1999-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300472", "@fin": "2003-01-01", "@num": "52 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300473", "@fin": "2006-01-01", "@num": "52 ter", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300474", "@fin": "2008-06-14", "@num": "52 ter", "@etat": 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Le contingent annuel d'exportation de 144 000 hectolitres d'alcool pur fixé par l'article 362 du code général des impôts est réparti, d'une part, entre rhum traditionnel agricole et rhum traditionnel de sucrerie et, d'autre part, entre les départements d'outre-mer, 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\t\t\trhum traditionnel agricole	\n \n\t\t\trhum traditionnel de sucrerie
\n \n\t\t\tMartinique	\n \n\t\t\t52 789,1 hectolitres d'alcool pur	\n \n\t\t\t11 327,78 hectolitres d'alcool pur
\n \n\t\t\tGuadeloupe	\n \n\t\t\t17 007,36 hectolitres d'alcool pur	\n \n\t\t\t34 522,76 hectolitres d'alcool pur
\n \n\t\t\tLa Réunion	\n \n\t\t\t0 hectolitres d'alcool pur	\n \n\t\t\t27 353 hectolitres d'alcool pur
\n \n\t\t\tGuyane	\n \n\t\t\t1 000 hectolitres d'alcool pur	\n \n\t\t\t0 hectolitres d'alcool pur

\n\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000037073377", "cible": true, "cidtexte": "JORFTEXT000037068404", "id": "LEGIARTI000037070899", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000037070899", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 13 juin 2018 portant répartition entre les départements d'outre-mer du contingent d'exportation de rhum traditionnel)