{ "article": { "LEGIARTI000039793381": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "188", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000039793381", "URL": "article/LEGI/ARTI/00/00/39/79/33/LEGIARTI000039793381.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041472234", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549046", "@num": "514 bis", "#text": "Code général des impôts, CGI. - art. 514 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041629907", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792884", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2019-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000039792886", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2019-12-30" } ] }, "@cid": "JORFTEXT000039683923", "@nor": "CPAX1925229L", "@num": "2019-1479", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039683923", "@c_titre_court": "LOI n° 2019-1479 du 28 décembre 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1)", "@debut": "2019-12-30", "@id_txt": "LEGITEXT000039792878", "@c_titre_court": "LOI n° 2019-1479 du 28 décembre 2019" } ], "@date_publi": "2019-12-29", "@date_signature": "2019-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000039793381", "@fin": "2999-01-01", "@num": "188", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000039684125", "@fin": "2999-01-01", "@num": "188", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1816\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 514 bis\n
\n

\n
" } }, "LEGIARTI000020549046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "514 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549046", "URL": "article/LEGI/ARTI/00/00/20/54/90/LEGIARTI000020549046.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000039793381", "@num": "188", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 188", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597874", "@num": "178 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688001", "@num": "L3322-5", "#text": "Code de la santé publique - art. L3322-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179912", "@fin": "2025-07-01", "#text": "II bis : Essences pouvant servir à la fabrication de boissons alcooliques", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162617", "@fin": "2025-07-01", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582531", "@fin": "1979-07-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304869", "@fin": "1993-01-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304870", "@fin": "2001-03-31", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304871", "@fin": "2009-04-10", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020549046", "@fin": "2020-01-01", "@num": "514 bis", "@etat": "ABROGE", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le régime de la vente, de la revente, de l'offre à titre gratuit et de la circulation des essences pouvant servir à la fabrication de boissons alcooliques est fixé par l'article L. 3322-5 du code de la santé publique.

" } }, "LEGIARTI000041472234": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1816", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041472234", "URL": "article/LEGI/ARTI/00/00/41/47/22/LEGIARTI000041472234.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 4-1° de l'ordonnance n° 2015-1247 du 7 octobre 2015

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039793381", "@num": "188", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 188", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006309951", "@num": "505", "#text": "Code général des impôts, CGI. - art. 505", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549046", "@num": "514 bis", "#text": "Code général des impôts, CGI. - art. 514 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162924", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049245902", "@fin": "1979-07-01", "@num": "1816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313939", "@fin": "2011-05-19", "@num": "1816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041677", "@fin": "2016-06-13", "@num": "1816", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702178", "@fin": "2019-12-30", "@num": "1816", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041472234", "@fin": "2025-07-01", "@num": "1816", "@etat": "ABROGE_DIFF", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639253", "@fin": "2999-01-01", "@num": "1816", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas de condamnation d'un débitant de boissons pour rébellion ou violences contre les agents, le tribunal peut, indépendamment des autres pénalités encourues, ordonner la fermeture du débit pour une durée de six mois au plus.

En cas d'infraction à la réglementation concernant les capsules, empreintes ou vignettes représentatives des droits indirects sur l'alcool, le vin et le cidre, le tribunal peut ordonner la fermeture, définitive ou pour une durée d'un an au plus, de l'établissement.

\n
\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000041472234", "cible": true, "cidtexte": "JORFTEXT000039683923", "id": "LEGIARTI000039793381", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000020549046", "cible": true, "cidtexte": "JORFTEXT000039683923", "id": "LEGIARTI000039793381", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000039793381", "liens_entrants": true }

Article 188 ENTIEREMENT_MODIF (LOI n° 2019-1479 du 28 décembre 2019 de finances pour 2020 (1))