{ "article": { "LEGIARTI000037798373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037798373", "URL": "article/LEGI/ARTI/00/00/37/79/83/LEGIARTI000037798373.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000018217981", "@num": "19", "#text": "Décret n°2008-228\n du 5 mars 2008 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000018217947", "@nortexte": "BCFR0756699D", "@numtexte": "2008-228", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-05" }, { "@id": "LEGIARTI000037800288", "@num": "3", "#text": "ARRÊTÉ du 12 février 2015 - art. 3 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000030258060", "@nortexte": "FCPE1504083A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-12" }, { "@id": "LEGIARTI000006309888", "@num": "434", "#text": "Code général des impôts, CGI. - art. 434", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037797271", "@nor": "CPAE1805691A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 28 novembre 2018 modifiant l'arrêté du 12 février 2015 portant déconcentration des actes relatifs à la constatation et à l'apurement des débets des comptables publics et des régisseurs", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037797271", "@c_titre_court": "Arrêté du 28 novembre 2018" }, { "@fin": "2999-01-01", "#text": "Arrêté du 28 novembre 2018 modifiant l'arrêté du 12 février 2015 portant déconcentration des actes relatifs à la constatation et à l'apurement des débets des comptables publics et des régisseurs", "@debut": "2018-12-13", "@id_txt": "LEGITEXT000037798370", "@c_titre_court": "Arrêté du 28 novembre 2018" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2018-12-12", "@date_signature": "2018-11-28", "@num_parution_jo": "0287" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037798373", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037797274", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- ARRÊTÉ du 12 février 2015
\n Art. 3\n
\n

\n
" } }, "LEGIARTI000006309888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "434", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-07-09", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309888", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0434AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006546222", "@num": "17", "#text": "Décret n°53-978 du 30 septembre 1953 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000847997", "@numtexte": "53-978", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000037798373", "@num": "1", "#text": "Arrêté du 28 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797271", "@nortexte": "CPAE1805691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1905-08-01", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162834", "@fin": "1988-03-02", "#text": "VINS ET CIDRES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048274232", "@fin": "1954-08-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582280", "@fin": "1979-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309888", "@fin": "1980-07-09", "@num": "434", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309889", "@fin": "1990-06-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309890", "@fin": "1993-02-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309891", "@fin": "1993-08-18", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309892", "@fin": "2003-08-31", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049066901", "@fin": "2016-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309893", "@fin": "2025-07-01", "@num": "434", "@etat": "ABROGE_DIFF", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est interdit de fabriquer, d'expédier, de vendre, de mettre en vente ou de détenir en vue de la vente, sous le nom de vin, cidre, poiré ou hydromel, des produits ne répondant pas à la définition donnée, de ces diverses boissons, par les règlements d'administration publique rendus en exécution de la loi du 1er août 1905 sur les fraudes et falsifications en matière de produits ou de services.
\n
Les cidres et poirés ne présentant pas la composition prévue pour être considérés comme propres à la consommation, mais répondant aux caractéristiques fixées par l'article 17 du décret n° 53-978 du 30 septembre 1953, ne peuvent être mis en vente, ou vendus pour la consommation sous quelque dénomination que ce soit.
" } }, "LEGIARTI000006309889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "434", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1980-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006309889", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309889.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0434AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006546222", "@num": "17", "#text": "Décret n°53-978 du 30 septembre 1953 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000847997", "@numtexte": "53-978", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000705205", "#text": "LOI 80-514 1980-07-07 ART. 1 JORF 9 JUILLET 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705205", "@numtexte": "80-514", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-07" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000037798373", "@num": "1", "#text": "Arrêté du 28 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797271", "@nortexte": "CPAE1805691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1905-08-01", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197405", "@fin": "1993-08-18", "#text": "Vins et cidres.", "@debut": "1980-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191877", "@fin": "1993-08-18", "#text": "I : Définition des produits", "@debut": "1980-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179669", "@fin": "1997-04-11", "#text": "B : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162588", "@fin": "1998-04-22", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000048274232", "@fin": "1954-08-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582280", "@fin": "1979-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309888", "@fin": "1980-07-09", "@num": "434", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309889", "@fin": "1990-06-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309890", "@fin": "1993-02-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309891", "@fin": "1993-08-18", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309892", "@fin": "2003-08-31", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049066901", "@fin": "2016-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309893", "@fin": "2025-07-01", "@num": "434", "@etat": "ABROGE_DIFF", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est interdit de fabriquer, d'expédier, de vendre, de mettre en vente ou de détenir en vue de la vente, sous le nom de vin, cidre, poiré ou hydromel, des produits ne répondant pas à la définition donnée, de ces diverses boissons, par les décrets en Conseil d'Etat rendus en exécution de la loi du 1er août 1905 sur les fraudes et falsifications en matière de produits ou de services.
\n
Les cidres et poirés ne présentant pas la composition prévue pour être considérés comme propres à la consommation, mais répondant aux caractéristiques fixées par l'article 17 du décret n° 53-978 du 30 septembre 1953, ne peuvent être mis en vente, ou vendus pour la consommation sous quelque dénomination que ce soit.
" } }, "LEGIARTI000006309890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "434", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-02-01", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006309890", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309890.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0434AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000847997", "#text": "Décret 53-978 1953-09-30 titre II", "@sens": "source", "@cidtexte": "JORFTEXT000000847997", "@numtexte": "53-978", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000705541", "#text": "Décret 87-600 1987-07-29 annexe III", "@sens": "source", "@cidtexte": "JORFTEXT000000705541", "@nortexte": "ECOC8700004D", "@numtexte": "87-600", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "LEGIARTI000006557463", "@num": "1", "#text": "Décret n°87-600 du 29 juillet 1987 - art. 1 () JORF 1er août 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705541", "@nortexte": "ECOC8700004D", "@numtexte": "87-600", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000037798373", "@num": "1", "#text": "Arrêté du 28 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797271", "@nortexte": "CPAE1805691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1905-08-01", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197405", "@fin": "1993-08-18", "#text": "Vins et cidres.", "@debut": "1980-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191877", "@fin": "1993-08-18", "#text": "I : Définition des produits", "@debut": "1980-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179669", "@fin": "1997-04-11", "#text": "B : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162588", "@fin": "1998-04-22", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000048274232", "@fin": "1954-08-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582280", "@fin": "1979-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309888", "@fin": "1980-07-09", "@num": "434", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309889", "@fin": "1990-06-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309890", "@fin": "1993-02-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309891", "@fin": "1993-08-18", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309892", "@fin": "2003-08-31", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049066901", "@fin": "2016-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309893", "@fin": "2025-07-01", "@num": "434", "@etat": "ABROGE_DIFF", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est interdit de fabriquer, d'expédier, de vendre, de mettre en vente ou de détenir en vue de la vente, sous le nom de vin, cidre, poiré ou hydromel, des produits ne répondant pas à la définition donnée, de ces diverses boissons, par les décrets en Conseil d'Etat rendus en exécution de la loi du 1er août 1905 sur les fraudes et falsifications en matière de produits ou de services.
\n
Les cidres et poirés ne présentant pas la composition prévue pour être considérés comme propres à la consommation, mais répondant aux caractéristiques définies à l'annexe III au décret n° 87-600 du 29 juillet 1987 modifiant les dispositions du titre II du décret n° 53-978 du 30 septembre 1953, ne peuvent être mis en vente, ou vendus pour la consommation sous quelque dénomination que ce soit.
" } }, "LEGIARTI000006309891": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "434", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1993-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309891", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309891.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0434AAXXXXXAD" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions s'appliquent à compter du 1er février 1993.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000037798373", "@num": "1", "#text": "Arrêté du 28 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797271", "@nortexte": "CPAE1805691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1905-08-01", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318703", "@num": "32", "#text": "Loi - art. 32 (V) JORF 5 janvier 1993 en vigueur le 1er février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 32 XIII Finances rectificative pour 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement 822-87 1987-03-16 Conseil CEE", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197405", "@fin": "1993-08-18", "#text": "Vins et cidres.", "@debut": "1980-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191877", "@fin": "1993-08-18", "#text": "I : Définition des produits", "@debut": "1980-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179669", "@fin": "1997-04-11", "#text": "B : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162588", "@fin": "1998-04-22", "#text": "Section II : Vins et cidres", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000048274232", "@fin": "1954-08-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582280", "@fin": "1979-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309888", "@fin": "1980-07-09", "@num": "434", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309889", "@fin": "1990-06-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309890", "@fin": "1993-02-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309891", "@fin": "1993-08-18", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309892", "@fin": "2003-08-31", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049066901", "@fin": "2016-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309893", "@fin": "2025-07-01", "@num": "434", "@etat": "ABROGE_DIFF", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est interdit de fabriquer, d'expédier, de vendre, de mettre en vente ou de détenir en vue de la vente, sous le nom de vin, cidre, poiré ou hydromel, des produits ne répondant pas à la définition donnée, pour le vin, par le règlement (CEE) n° 822-87 du 16 mars 1987 du Conseil des communautés européennes, pour les autres boissons par les décrets en Conseil d'Etat rendus en exécution de la loi du 1er août 1905 sur les fraudes et falsifications en matière de produits ou de services.
\n
Les cidres et poirés ne présentant pas la composition prévue pour être considérés comme propres à la consommation, mais répondant aux caractéristiques définies à l'annexe III au décret n° 87-600 du 29 juillet 1987 modifiant les dispositions du titre II du décret n° 53-978 du 30 septembre 1953, ne peuvent être mis en vente, ou vendus pour la consommation sous quelque dénomination que ce soit.
" } }, "LEGIARTI000006309892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "434", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006309892", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309892.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0434AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 32 XIII Finances rectificative pour 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006932789", "@num": "1", "#text": "Loi n°93-949 du 26 juillet 1993 - art. 1 (V) JORF 27 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "LEGIARTI000006932790", "@num": "2", "#text": "Loi n°93-949 du 26 juillet 1993 - art. 2 (V) JORF 27 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "LEGIARTI000006932792", "@num": "4", "#text": "Loi n°93-949 du 26 juillet 1993 - art. 4 (V) JORF 27 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000037798373", "@num": "1", "#text": "Arrêté du 28 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797271", "@nortexte": "CPAE1805691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197395", "@fin": "2025-07-01", "#text": "1° : Vins et cidres", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191709", "@fin": "2025-07-01", "#text": "I : Définition des produits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179696", "@fin": "2025-07-01", "#text": "B : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@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": "LEGIARTI000048274232", "@fin": "1954-08-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582280", "@fin": "1979-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309888", "@fin": "1980-07-09", "@num": "434", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309889", "@fin": "1990-06-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309890", "@fin": "1993-02-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309891", "@fin": "1993-08-18", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309892", "@fin": "2003-08-31", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049066901", "@fin": "2016-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309893", "@fin": "2025-07-01", "@num": "434", "@etat": "ABROGE_DIFF", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les cidres et poirés ne présentant pas la composition prévue pour être considérés comme propres à la consommation, mais répondant aux caractéristiques définies à l'annexe III au décret n° 87-600 du 29 juillet 1987 modifiant les dispositions du titre II du décret n° 53-978 du 30 septembre 1953, ne peuvent être mis en vente, ou vendus pour la consommation sous quelque dénomination que ce soit.

\n
" } }, "LEGIARTI000006309893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "434", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2016-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309893", "URL": "article/LEGI/ARTI/00/00/06/30/98/LEGIARTI000006309893.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0434AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006096646", "#text": "Décret n°53-978 du 30 septembre 1953 - Titre II : Cidres, poirés (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000847997", "@numtexte": "53-978", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000795427", "#text": "Décret 2003-933 2003-09-30", "@sens": "source", "@cidtexte": "JORFTEXT000000795427", "@nortexte": "BUDF0300025D", "@numtexte": "2003-933", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-09-30" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000037798373", "@num": "1", "#text": "Arrêté du 28 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797271", "@nortexte": "CPAE1805691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@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" }, { "@id": "LEGIARTI000032222667", "@num": "L411-1", "#text": "Code de la consommation - art. L411-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222675", "@num": "L412-1", "#text": "Code de la consommation - art. L412-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222677", "@num": "L412-2", "#text": "Code de la consommation - art. L412-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222689", "@num": "L413-1", "#text": "Code de la consommation - art. L413-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222839", "@num": "L441-1", "#text": "Code de la consommation - art. L441-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222841", "@num": "L441-2", "#text": "Code de la consommation - art. L441-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222849", "@num": "L451-1", "#text": "Code de la consommation - art. L451-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222851", "@num": "L451-2", "#text": "Code de la consommation - art. L451-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222891", "@num": "L452-1", "#text": "Code de la consommation - art. L452-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222927", "@num": "L454-1", "#text": "Code de la consommation - art. L454-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222985", "@num": "L511-11", "#text": "Code de la consommation - art. L511-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222993", "@num": "L511-15", "#text": "Code de la consommation - art. L511-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222959", "@num": "L511-2", "#text": "Code de la consommation - art. L511-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223011", "@num": "L511-22", "#text": "Code de la consommation - art. L511-22 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223019", "@num": "L511-26", "#text": "Code de la consommation - art. L511-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032222965", "@num": "L511-3", "#text": "Code de la consommation - art. L511-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223055", "@num": "L512-13", "#text": "Code de la consommation - art. L512-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223057", "@num": "L512-14", "#text": "Code de la consommation - art. L512-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223063", "@num": "L512-16", "#text": "Code de la consommation - art. L512-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223067", "@num": "L512-17", "#text": "Code de la consommation - art. L512-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223027", "@num": "L512-2", "#text": "Code de la consommation - art. L512-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223075", "@num": "L512-20", "#text": "Code de la consommation - art. L512-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223077", "@num": "L512-21", "#text": "Code de la consommation - art. L512-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223083", "@num": "L512-23", "#text": "Code de la consommation - art. L512-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223091", "@num": "L512-26", "#text": "Code de la consommation - art. L512-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223121", "@num": "L512-39", "#text": "Code de la consommation - art. L512-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223031", "@num": "L512-4", "#text": "Code de la consommation - art. L512-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032223303", "@num": "L531-3", "#text": "Code de la consommation - art. L531-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032807814", "@num": "R412-1", "#text": "Code de la consommation - art. R412-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032808072", "@num": "R451-1", "#text": "Code de la consommation - art. R451-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032808298", "@num": "R531-2", "#text": "Code de la consommation - art. R531-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309893", "@num": "434", "#text": "Code général des impôts, CGI. - art. 434 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197395", "@fin": "2025-07-01", "#text": "1° : Vins et cidres", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191709", "@fin": "2025-07-01", "#text": "I : Définition des produits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179696", "@fin": "2025-07-01", "#text": "B : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@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": "LEGIARTI000048274232", "@fin": "1954-08-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582280", "@fin": "1979-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309888", "@fin": "1980-07-09", "@num": "434", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309889", "@fin": "1990-06-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309890", "@fin": "1993-02-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309891", "@fin": "1993-08-18", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309892", "@fin": "2003-08-31", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049066901", "@fin": "2016-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309893", "@fin": "2025-07-01", "@num": "434", "@etat": "ABROGE_DIFF", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est interdit de fabriquer, d'expédier, de vendre, de mettre en vente ou de détenir en vue de la vente, sous le nom de vin, cidre, poiré ou hydromel, des produits ne répondant pas à la définition donnée, pour le vin, par le règlement (CE) n° 1493/1999 du Conseil du 17 mai 1999, pour les autres boissons par les décrets en Conseil d'Etat pris pour l'application des articles L. 411-1, L. 412-1 et L. 412-2, L. 413-1 à L. 413-3, L. 441-1 et L. 441-2, L. 451-1, L. 451-2 à L. 451-7, L. 452-1 à L. 452-3, L. 454-1 à L. 455-2, L. 511-11 à L. 511-13, L. 511-2 et L. 511-3, L. 511-15, L. 511-22, L. 511-26, L. 512-13 et L. 512-14, L. 512-16 et L. 512-17, L. 512-2, L. 512-4 à L. 512-11, L. 512-20 et L. 512-21, L. 512-23, L. 512-26 à L. 512-37, L. 512-39, L. 531-3 à L. 531-5, R. 412-1, R. 451-1, R. 531-2 du code de la consommation.

\n
" } }, "LEGIARTI000037800288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037800288", "URL": "article/LEGI/ARTI/00/00/37/80/02/LEGIARTI000037800288.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions de l'article 2 de l'arrêté du 28 novembre 2018, ces dispositions s'appliquent aux décisions de mise en jeu de la responsabilité personnelle et pécuniaire des comptables prises à compter du 1er janvier 2019.
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000018217981", "@num": "19", "#text": "Décret n°2008-228\n du 5 mars 2008 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000018217947", "@nortexte": "BCFR0756699D", "@numtexte": "2008-228", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-05" }, { "@id": "LEGIARTI000037798373", "@num": "1", "#text": "Arrêté du 28 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797271", "@nortexte": "CPAE1805691A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000006299960", "@num": "434", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 434", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030259797", "@fin": "2999-01-01", "#text": "Section 1 : Les comptables de la direction générale des finances publiques", "@debut": "2015-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030259798", "@fin": "2999-01-01", "#text": "Chapitre Ier : Les actes relatifs à la constatation et à l'apurement des débets des comptables publics", "@debut": "2015-02-21" } ] }, "@cid": "JORFTEXT000030258060", "@nor": "FCPE1504083A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 12 février 2015 portant déconcentration des actes relatifs à la constatation et à l'apurement des débets des comptables publics et des régisseurs", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030258060", "@c_titre_court": "ARRÊTÉ du 12 février 2015" }, { "@fin": "2999-01-01", "#text": "Arrêté du 12 février 2015 portant déconcentration des actes relatifs à la constatation et à l'apurement des débets des comptables publics et des régisseurs", "@debut": "2015-02-21", "@id_txt": "LEGITEXT000030259793", "@c_titre_court": "ARRÊTÉ du 12 février 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-02-20", "@date_signature": "2015-02-12", "@num_parution_jo": "0043" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030259807", "@fin": "2019-01-01", "@num": "3", "@etat": "MODIFIE", "@debut": "2015-02-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037800288", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030258070", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En application de l'article 19 du décret n° 2008-228 du 5 mars 2008 susvisé et de l'article 434 de l'annexe III au code général des impôts, est délégué aux comptables principaux le pouvoir de se prononcer sur les demandes en remise gracieuse des sommes qu'ils ont mises à la charge de leurs comptables secondaires au titre du recouvrement des produits fiscaux, lorsque ces sommes sont inférieures à 200 000 euros.

\n
" } }, "LEGIARTI000048274232": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "434", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-15", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048274232", "URL": "article/LEGI/ARTI/00/00/48/27/42/LEGIARTI000048274232.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000037798373", "@num": "1", "#text": "Arrêté du 28 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797271", "@nortexte": "CPAE1805691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162834", "@fin": "1988-03-02", "#text": "VINS ET CIDRES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048274232", "@fin": "1954-08-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582280", "@fin": "1979-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309888", "@fin": "1980-07-09", "@num": "434", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309889", "@fin": "1990-06-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309890", "@fin": "1993-02-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309891", "@fin": "1993-08-18", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309892", "@fin": "2003-08-31", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049066901", "@fin": "2016-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309893", "@fin": "2025-07-01", "@num": "434", "@etat": "ABROGE_DIFF", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est interdit de fabriquer, d'expédier, de vendre, de mettre en vente ou de détenir en vue de la vente, sous le nom de vin, cidre, poiré ou hydromel, des produits ne répondant pas à la définition donnée, de ces diverses boissons, par les règlements d’administration publique rendus en exécution de la loi du 1er août 1905 sur la répression des fraudes commerciales.

" } }, "LEGIARTI000049066901": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "434", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000049066901", "URL": "article/LEGI/ARTI/00/00/49/06/69/LEGIARTI000049066901.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000037798373", "@num": "1", "#text": "Arrêté du 28 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037797271", "@nortexte": "CPAE1805691A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000006292224", "@num": "L212-1", "#text": "Code de la consommation - art. L212-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292270", "@num": "L215-5", "#text": "Code de la consommation - art. L215-5", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292275", "@num": "L215-7", "#text": "Code de la consommation - art. L215-7", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292280", "@num": "L215-9", "#text": "Code de la consommation - art. L215-9", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292295", "@num": "L216-1", "#text": "Code de la consommation - art. L216-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292309", "@num": "L216-9", "#text": "Code de la consommation - art. L216-9", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197395", "@fin": "2025-07-01", "#text": "1° : Vins et cidres", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191709", "@fin": "2025-07-01", "#text": "I : Définition des produits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179696", "@fin": "2025-07-01", "#text": "B : Régime fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162614", "@fin": "2025-07-01", "#text": "Section II : Vins et cidres", "@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": "LEGIARTI000048274232", "@fin": "1954-08-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582280", "@fin": "1979-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309888", "@fin": "1980-07-09", "@num": "434", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309889", "@fin": "1990-06-15", "@num": "434", "@etat": "MODIFIE", "@debut": "1980-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309890", "@fin": "1993-02-01", "@num": "434", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309891", "@fin": "1993-08-18", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309892", "@fin": "2003-08-31", "@num": "434", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049066901", "@fin": "2016-07-01", "@num": "434", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006309893", "@fin": "2025-07-01", "@num": "434", "@etat": "ABROGE_DIFF", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048274232", "cible": true, "cidtexte": "JORFTEXT000037797271", "id": "LEGIARTI000037798373", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309888", "cible": true, "cidtexte": "JORFTEXT000037797271", "id": "LEGIARTI000037798373", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309889", "cible": true, "cidtexte": "JORFTEXT000037797271", "id": "LEGIARTI000037798373", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309890", "cible": true, "cidtexte": "JORFTEXT000037797271", "id": "LEGIARTI000037798373", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309893", "cible": true, "cidtexte": "JORFTEXT000037797271", "id": "LEGIARTI000037798373", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309891", "cible": true, "cidtexte": "JORFTEXT000037797271", "id": "LEGIARTI000037798373", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049066901", "cible": true, "cidtexte": "JORFTEXT000037797271", "id": "LEGIARTI000037798373", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309892", "cible": true, "cidtexte": "JORFTEXT000037797271", "id": "LEGIARTI000037798373", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037800288", "cible": true, "cidtexte": "JORFTEXT000037797271", "id": "LEGIARTI000037798373", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000037798373", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 28 novembre 2018 modifiant l'arrêté du 12 février 2015 portant déconcentration des actes relatifs à la constatation et à l'apurement des débets des comptables publics et des régisseurs)