{ "article": { "LEGIARTI000041984004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041984004", "URL": "article/LEGI/ARTI/00/00/41/98/40/LEGIARTI000041984004.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041985919", "@num": "284", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 284 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304939", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000041983085", "@nor": "CPAD1936652D", "@num": "2020-707", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-707 du 9 juin 2020 relatif à la procédure d'homologation du prix de vente au détail des tabacs manufacturés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041983085", "@c_titre_court": "Décret n°2020-707 du 9 juin 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-707 du 9 juin 2020 relatif à la procédure d'homologation du prix de vente au détail des tabacs manufacturés", "@debut": "2020-06-12", "@id_txt": "LEGITEXT000041984002", "@c_titre_court": "Décret n°2020-707 du 9 juin 2020" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2020-06-11", "@date_signature": "2020-06-09", "@num_parution_jo": "0142" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000041984004", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041983088", "@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 2, CGIAN2.
\n Art. 284\n
\n

\n
" } }, "LEGIARTI000006304939": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304939", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304939.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 25 II FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "#text": "CGIAN2 284", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@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": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000034163763", "@num": "2", "#text": "Arrêté du 8 mars 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160147", "@nortexte": "AFSS1706532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000045534255", "@num": "1", "#text": "Décret n°2017-1109 du 26 juin 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035022503", "@nortexte": "CPAD1713311D", "@numtexte": "2017-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-26" }, { "@id": "LEGIARTI000044291687", "@num": "2", "#text": "Décret n°2017-1239 du 4 août 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035375108", "@nortexte": "CPAD1711524D", "@numtexte": "2017-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-04" }, { "@id": "LEGIARTI000035648012", "@num": "3", "#text": "Arrêté du 22 septembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035645903", "@nortexte": "CPAD1726081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-22" }, { "@id": "LEGIARTI000035986914", "@num": "4", "#text": "Arrêté du 6 novembre 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246839", "@num": "4", "#text": "Arrêté du 2 février 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775666", "@num": "4", "#text": "Arrêté du 30 mars 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000044136924", "@num": "1", "#text": "Décret n°2018-561 du 29 juin 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037132392", "@nortexte": "CPAD1807793D", "@numtexte": "2018-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000038196789", "@num": "5", "#text": "Arrêté du 30 janvier 2019 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000046988313", "@num": "4", "#text": "Arrêté du 11 octobre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000046544076", "@num": "5", "#text": "Arrêté du 31 janvier 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000041984004", "@num": "1", "#text": "Décret n°2020-707 du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041983085", "@nortexte": "CPAD1936652D", "@numtexte": "2020-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-09" }, { "@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": "LEGIARTI000047746761", "@num": "9", "#text": "Arrêté du 27 juin 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745698", "@nortexte": "ECOD2309452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048228479", "@num": "1", "#text": "Décret n°2023-957 du 19 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226778", "@nortexte": "ECOD2320553D", "@numtexte": "2023-957", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048228502", "@num": "2", "#text": "Décret n°2023-958 du 19 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226799", "@nortexte": "ECOD2320617D", "@numtexte": "2023-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048881513", "@num": "10", "#text": "Décret n°2024-6 du 4 janvier 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048851475", "@nortexte": "ECOD2320990D", "@numtexte": "2024-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-04" }, { "@id": "LEGITEXT000049293137", "#text": "Arrêté du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049291212", "@nortexte": "ECOD2320991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-28" }, { "@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": "LEGIARTI000023377928", "@num": "L3511-3", "#text": "Code de la santé publique - art. L3511-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985919", "@num": "284", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179687", "@fin": "1998-04-22", "#text": "I : Régime économique.", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000048391069", "@fin": "1979-07-01", "@num": "572", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304939", "@fin": "1994-09-02", "@num": "572", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304940", "@fin": "1998-04-22", "@num": "572", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304941", "@fin": "2000-12-14", "@num": "572", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304942", "@fin": "2000-12-31", "@num": "572", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304943", "@fin": "2002-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304944", "@fin": "2003-01-06", "@num": "572", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304945", "@fin": "2004-08-11", "@num": "572", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304946", "@fin": "2011-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374047", "@fin": "2016-01-28", "@num": "572", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927801", "@fin": "2016-05-21", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032550795", "@fin": "2017-05-10", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034769706", "@fin": "2017-12-30", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-05-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364797", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036501200", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638435", "@fin": "2025-07-01", "@num": "572", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472814", "@fin": "2025-07-01", "@num": "572", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions propres aux départements de Corse et à ceux d'outre-mer, le prix de détail de chaque produit est unique pour l'ensemble du territoire. Il est fixé dans des conditions déterminées par décret en conseil d'Etat (1).
\n
En cas de changement de prix de vente, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.
\n
(1) Voir Annexe II, art. 284.
\n
" } }, "LEGIARTI000006304940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304940", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304940.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@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": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000034163763", "@num": "2", "#text": "Arrêté du 8 mars 2017 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037132392", "@nortexte": "CPAD1807793D", "@numtexte": "2018-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000038196789", "@num": "5", "#text": "Arrêté du 30 janvier 2019 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000046988313", "@num": "4", "#text": "Arrêté du 11 octobre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000046544076", "@num": "5", "#text": "Arrêté du 31 janvier 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000041984004", "@num": "1", "#text": "Décret n°2020-707 du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041983085", "@nortexte": "CPAD1936652D", "@numtexte": "2020-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-09" }, { "@id": "LEGIARTI000044603395", "@num": "L314-22", "#text": "Code des impositions sur les biens et services - art. 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((Le prix de détail de chaque produit est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué dans des conditions définies par décret en Conseil d'Etat.
\n
((Toutefois, dans les départements de Corse et d'outre-mer, le prix de détail est déterminé conformément aux dispositions des articles 268 et 268 bis du code des douanes.)) (1).
\n
En cas de changement de prix de vente, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.
\n
(1) Modification de la loi.
\n
" } }, "LEGIARTI000006304941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-14", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006304941", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319990", "@num": "37", "#text": "Loi - art. 37 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - 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Le prix de détail de chaque produit ((exprimé aux 1 000 unités ou aux 1 000 grammes,)) (M) est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué dans des conditions définies par décret en Conseil d'Etat.
\n
((Pour la catégorie des cigarettes brunes définies au dernier alinéa de l'article 575 A et pour la catégorie des autres cigarettes, le prix aux 1 000 unités des produits d'une catégorie vendus sous une même marque, quels que soient les autres éléments enregistrés avec la marque, ne peut être inférieur, indépendamment du mode ou de l'unité de conditionnement utilisés, à celui appliqué au produit le plus vendu de cette marque.
\n
((Le prix de l'unité de conditionnement est arrondi à la dizaine de centimes supérieure)) (M).
\n
Toutefois, dans les départements de Corse et d'outre-mer, le prix de détail est déterminé conformément aux dispositions des articles 268 et 268 bis du code des douanes.
\n
En cas de changement de prix de vente, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006304942": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "2000-12-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006304942", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304942.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006386460", "@num": "56", "#text": "Loi n°2000-1207 du 13 décembre 2000 - art. 56", "@sens": "cible", "@cidtexte": "JORFTEXT000000387814", "@nortexte": "INTX0000028L", "@numtexte": "2000-1207", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - 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Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué dans des conditions définies par décret en Conseil d'Etat.
\n
Pour la catégorie des cigarettes brunes définies au dernier alinéa de l'article 575 A et pour la catégorie des autres cigarettes, le prix aux 1 000 unités des produits d'une catégorie vendus sous une même marque, quels que soient les autres éléments enregistrés avec la marque, ne peut être inférieur, indépendamment du mode ou de l'unité de conditionnement utilisés, à celui appliqué au produit le plus vendu de cette marque.
\n
Le prix de l'unité de conditionnement est arrondi à la dizaine de centimes supérieure.
\n
Toutefois, dans les départements de Corse, le prix de détail est déterminé conformément aux dispositions de l'article 268 bis du code des douanes.
\n
En cas de changement de prix de vente, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.
" } }, "LEGIARTI000006304943": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304943", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304943.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320968", "@num": "29", "#text": "Loi - art. 29 (V) JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi 2000-1353 2000-12-30 art. 29 II", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - 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L314-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047746761", "@num": "9", "#text": "Arrêté du 27 juin 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745698", "@nortexte": "ECOD2309452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048228479", "@num": "1", "#text": "Décret n°2023-957 du 19 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226778", "@nortexte": "ECOD2320553D", "@numtexte": "2023-957", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048228502", "@num": "2", "#text": "Décret n°2023-958 du 19 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226799", "@nortexte": "ECOD2320617D", "@numtexte": "2023-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048881513", "@num": "10", "#text": "Décret n°2024-6 du 4 janvier 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048851475", "@nortexte": "ECOD2320990D", "@numtexte": "2024-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-04" }, { "@id": "LEGITEXT000049293137", "#text": "Arrêté du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049291212", "@nortexte": "ECOD2320991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-28" }, { "@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": "LEGIARTI000023377928", "@num": "L3511-3", "#text": "Code de la santé publique - art. L3511-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985919", "@num": "284", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615231", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179959", "@fin": "2002-01-01", "#text": "I : Régime économique.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162625", "@fin": "2002-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147063", "@fin": "2002-01-01", "#text": "Chapitre IV : Tabacs, allumettes, briquets", "@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 : 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": "LEGIARTI000048391069", "@fin": "1979-07-01", "@num": "572", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304939", "@fin": "1994-09-02", "@num": "572", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304940", "@fin": "1998-04-22", "@num": "572", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304941", "@fin": "2000-12-14", "@num": "572", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304942", "@fin": "2000-12-31", "@num": "572", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304943", "@fin": "2002-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304944", "@fin": "2003-01-06", "@num": "572", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304945", "@fin": "2004-08-11", "@num": "572", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304946", "@fin": "2011-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374047", "@fin": "2016-01-28", "@num": "572", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927801", "@fin": "2016-05-21", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032550795", "@fin": "2017-05-10", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034769706", "@fin": "2017-12-30", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-05-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364797", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036501200", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638435", "@fin": "2025-07-01", "@num": "572", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472814", "@fin": "2025-07-01", "@num": "572", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué dans des conditions définies par décret en Conseil d'Etat.
\n
Pour la catégorie des cigarettes brunes définies au dernier alinéa de l'article 575 A et pour la catégorie des autres cigarettes, le prix aux 1 000 unités des produits d'une catégorie vendus sous une même marque, quels que soient les autres éléments enregistrés avec la marque, ne peut être inférieur, indépendamment du mode ou de l'unité de conditionnement utilisés, à celui appliqué au produit le plus vendu de cette marque.
\n
Le prix de l'unité de conditionnement est arrondi à la dizaine de centimes supérieure.
\n
Toutefois, dans les départements de Corse, le prix de détail est déterminé conformément aux dispositions de l'article 268 bis du code des douanes.
\n
En cas de changement de prix de vente, et sur instruction expresse de l'administration (1), les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.
\n
(1) Ces dispositions s'appliquent à compter du 1er janvier 2001.
\n
" } }, "LEGIARTI000006304944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-06", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304944", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304944.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572AAXXXXXAF" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 284 de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000396224", "#text": "Loi 2001-1246 2001-12-21 art. 14 II", "@sens": "source", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006758384", "@num": "14", "#text": "Loi n°2001-1246 du 21 décembre 2001 - art. 14 () JORF 26 décembre 2001 en vigueur le 7 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006321352", "@num": "59", "#text": "Loi - art. 59 () JORF 29 décembre 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "#text": "CGI 575 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@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": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000034163763", "@num": "2", "#text": "Arrêté du 8 mars 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160147", "@nortexte": "AFSS1706532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000045534255", "@num": "1", "#text": "Décret n°2017-1109 du 26 juin 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035022503", "@nortexte": "CPAD1713311D", "@numtexte": "2017-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-26" }, { "@id": "LEGIARTI000044291687", "@num": "2", "#text": "Décret n°2017-1239 du 4 août 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035375108", "@nortexte": "CPAD1711524D", "@numtexte": "2017-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-04" }, { "@id": "LEGIARTI000035648012", "@num": "3", "#text": "Arrêté du 22 septembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035645903", "@nortexte": "CPAD1726081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-22" }, { "@id": "LEGIARTI000035986914", "@num": "4", "#text": "Arrêté du 6 novembre 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246839", "@num": "4", "#text": "Arrêté du 2 février 2018 - 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art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000046988313", "@num": "4", "#text": "Arrêté du 11 octobre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000046544076", "@num": "5", "#text": "Arrêté du 31 janvier 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000041984004", "@num": "1", "#text": "Décret n°2020-707 du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041983085", "@nortexte": "CPAD1936652D", "@numtexte": "2020-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-09" }, { "@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": "LEGIARTI000047746761", "@num": "9", "#text": "Arrêté du 27 juin 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745698", "@nortexte": "ECOD2309452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048228479", "@num": "1", "#text": "Décret n°2023-957 du 19 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226778", "@nortexte": "ECOD2320553D", "@numtexte": "2023-957", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048228502", "@num": "2", "#text": "Décret n°2023-958 du 19 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226799", "@nortexte": "ECOD2320617D", "@numtexte": "2023-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048881513", "@num": "10", "#text": "Décret n°2024-6 du 4 janvier 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048851475", "@nortexte": "ECOD2320990D", "@numtexte": "2024-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-04" }, { "@id": "LEGITEXT000049293137", "#text": "Arrêté du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049291212", "@nortexte": "ECOD2320991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-28" }, { "@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": "LEGIARTI000023377928", "@num": "L3511-3", "#text": "Code de la santé publique - art. L3511-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985919", "@num": "284", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615231", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "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 : 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": "LEGIARTI000048391069", "@fin": "1979-07-01", "@num": "572", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304939", "@fin": "1994-09-02", "@num": "572", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304940", "@fin": "1998-04-22", "@num": "572", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304941", "@fin": "2000-12-14", "@num": "572", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304942", "@fin": "2000-12-31", "@num": "572", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304943", "@fin": "2002-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304944", "@fin": "2003-01-06", "@num": "572", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304945", "@fin": "2004-08-11", "@num": "572", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304946", "@fin": "2011-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374047", "@fin": "2016-01-28", "@num": "572", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927801", "@fin": "2016-05-21", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032550795", "@fin": "2017-05-10", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034769706", "@fin": "2017-12-30", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-05-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364797", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036501200", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638435", "@fin": "2025-07-01", "@num": "572", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472814", "@fin": "2025-07-01", "@num": "572", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué dans des conditions définies par décret en Conseil d'Etat (1).
\n
Pour la catégorie des cigarettes brunes définies au dernier alinéa de l'article 575 A et pour la catégorie des autres cigarettes, le prix aux 1 000 unités des produits d'une catégorie vendus sous une même marque, quels que soient les autres éléments enregistrés avec la marque, ne peut être inférieur, indépendamment du mode ou de l'unité de conditionnement utilisés, à celui appliqué au produit le plus vendu de cette marque.
\n
Toutefois, dans les départements de Corse, le prix de détail est déterminé conformément aux dispositions de l'article 268 bis du code des douanes.
\n
En cas de changement de prix de vente, et sur instruction expresse de l'administration, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.
" } }, "LEGIARTI000006304945": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-11", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304945", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304945.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572AAXXXXXAG" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 284 de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000235196", "#text": "Loi 2002-1487 2002-12-20 art. 11 III", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000006758470", "@num": "11", "#text": "Loi n°2002-1487 du 20 décembre 2002 - art. 11 () JORF 24 décembre 2002 en vigueur le 6 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000006321612", "@num": "40", "#text": "Loi - art. 40 (V) JORF 31 décembre 2002 en vigueur le 6 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 art. 40 III", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "#text": "CGI 575 E bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@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": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000034163763", "@num": "2", "#text": "Arrêté du 8 mars 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160147", "@nortexte": "AFSS1706532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000045534255", "@num": "1", "#text": "Décret n°2017-1109 du 26 juin 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035022503", "@nortexte": "CPAD1713311D", "@numtexte": "2017-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-26" }, { "@id": "LEGIARTI000044291687", "@num": "2", "#text": "Décret n°2017-1239 du 4 août 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035375108", "@nortexte": "CPAD1711524D", "@numtexte": "2017-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-04" }, { "@id": "LEGIARTI000035648012", "@num": "3", "#text": "Arrêté du 22 septembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035645903", "@nortexte": "CPAD1726081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-22" }, { "@id": "LEGIARTI000035986914", "@num": "4", "#text": "Arrêté du 6 novembre 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246839", "@num": "4", "#text": "Arrêté du 2 février 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775666", "@num": "4", "#text": "Arrêté du 30 mars 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000044136924", "@num": "1", "#text": "Décret n°2018-561 du 29 juin 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037132392", "@nortexte": "CPAD1807793D", "@numtexte": "2018-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000038196789", "@num": "5", "#text": "Arrêté du 30 janvier 2019 - 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art. 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Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué dans des conditions définies par décret en Conseil d'Etat (1).
\n
Les tabacs manufacturés vendus ou importés dans les départements de Corse sont ceux qui ont été homologués conformément aux dispositions du premier alinéa. Toutefois, le prix de vente au détail applicable à ces produits dans les départements de Corse est déterminé dans les conditions prévues à l'article 575 E bis.
\n
En cas de changement de prix de vente, et sur instruction expresse de l'administration, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.
" } }, "LEGIARTI000006304946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2004-08-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006304946", "URL": "article/LEGI/ARTI/00/00/06/30/49/LEGIARTI000006304946.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0572AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006697656", "@num": "38", "#text": "Loi n°2004-806 du 9 août 2004 - art. 38 () JORF 11 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000787078", "@nortexte": "SANX0300055L", "@numtexte": "2004-806", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "#text": "CGI 575 E bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - 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Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué dans des conditions définies par décret en Conseil d'Etat. Le prix de détail des cigarettes, exprimé aux 1 000 unités, ne peut toutefois être homologué s'il est inférieur à celui obtenu en appliquant, au prix moyen de ces produits, un pourcentage fixé par décret.
\n
Les tabacs manufacturés vendus ou importés dans les départements de Corse sont ceux qui ont été homologués conformément aux dispositions du premier alinéa. Toutefois, le prix de vente au détail applicable à ces produits dans les départements de Corse est déterminé dans les conditions prévues à l'article 575 E bis.
\n
En cas de changement de prix de vente, et sur instruction expresse de l'administration, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date.
" } }, "LEGIARTI000023374047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-28", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374047", "URL": "article/LEGI/ARTI/00/00/23/37/40/LEGIARTI000023374047.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000023364002", "@num": "73", "#text": "LOI n°2010-1658 du 29 décembre 2010 - 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\n

Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué dans des conditions définies par décret en Conseil d'Etat. Il ne peut toutefois être homologué s'il est inférieur à la somme du prix de revient et de l'ensemble des taxes.

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Les tabacs manufacturés vendus ou importés dans les départements de Corse sont ceux qui ont été homologués conformément aux dispositions du premier alinéa. Toutefois, le prix de vente au détail applicable à ces produits dans les départements de Corse est déterminé dans les conditions prévues à l'article 575 E bis.

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\n
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Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué par arrêté conjoint des ministres chargés de la santé et du budget, dans des conditions définies par décret en Conseil d'Etat. Il ne peut toutefois être homologué s'il est inférieur à la somme du prix de revient et de l'ensemble des taxes.

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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374047", "@fin": "2016-01-28", "@num": "572", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927801", "@fin": "2016-05-21", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032550795", "@fin": "2017-05-10", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034769706", "@fin": "2017-12-30", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-05-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364797", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036501200", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638435", "@fin": "2025-07-01", "@num": "572", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472814", "@fin": "2025-07-01", "@num": "572", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué par arrêté conjoint des ministres chargés de la santé et du budget, dans des conditions définies par décret en Conseil d'Etat. Il ne peut toutefois être homologué s'il est inférieur à la somme du prix de revient et de l'ensemble des taxes. Cet arrêté mentionne la marque et la dénomination commerciale des produits du tabac à la condition que ces dernières respectent les dispositions de l'article L. 3512-21 du code de la santé publique.

" } }, "LEGIARTI000034769706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-30", "DATE_DEBUT": "2017-05-10" } }, "META_COMMUN": { "ID": "LEGIARTI000034769706", "URL": "article/LEGI/ARTI/00/00/34/76/97/LEGIARTI000034769706.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\nConseil d'Etat, décision N^os\n\n 401536, 401561, 401611, 401632, 401668 du 10 mai 2017 (ECLI:FR:CECHR:2017:401536.20170510), Art. 2 : L’article 2 de l’ordonnance du 19 mai 2016 portant transposition de la directive 2014/40/UE sur la fabrication, la présentation et la vente des produits du tabac et des produits connexes est annulé.\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@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": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000034163763", "@num": "2", "#text": "Arrêté du 8 mars 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160147", "@nortexte": "AFSS1706532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-08" }, { "@id": "JORFARTI000034775355", "#text": "Décision n°401536 du 10 mai 2017 - art., v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000034775354", "@nortexte": "CETX1714891S", "@numtexte": "401536", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000045534255", "@num": "1", "#text": "Décret n°2017-1109 du 26 juin 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035022503", "@nortexte": "CPAD1713311D", "@numtexte": "2017-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-26" }, { "@id": "LEGIARTI000044291687", "@num": "2", "#text": "Décret n°2017-1239 du 4 août 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035375108", "@nortexte": "CPAD1711524D", "@numtexte": "2017-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-04" }, { "@id": "LEGIARTI000035648012", "@num": "3", "#text": "Arrêté du 22 septembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035645903", "@nortexte": "CPAD1726081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-22" }, { "@id": "LEGIARTI000035986914", "@num": "4", "#text": "Arrêté du 6 novembre 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246839", "@num": "4", "#text": "Arrêté du 2 février 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775666", "@num": "4", "#text": "Arrêté du 30 mars 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000044136924", "@num": "1", "#text": "Décret n°2018-561 du 29 juin 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037132392", "@nortexte": "CPAD1807793D", "@numtexte": "2018-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000038196789", "@num": "5", "#text": "Arrêté du 30 janvier 2019 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000046988313", "@num": "4", "#text": "Arrêté du 11 octobre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000046544076", "@num": "5", "#text": "Arrêté du 31 janvier 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000041984004", "@num": "1", "#text": "Décret n°2020-707 du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041983085", "@nortexte": "CPAD1936652D", "@numtexte": "2020-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-09" }, { "@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": "LEGIARTI000047746761", "@num": "9", "#text": "Arrêté du 27 juin 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745698", "@nortexte": "ECOD2309452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048228479", "@num": "1", "#text": "Décret n°2023-957 du 19 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226778", "@nortexte": "ECOD2320553D", "@numtexte": "2023-957", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048228502", "@num": "2", "#text": "Décret n°2023-958 du 19 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226799", "@nortexte": "ECOD2320617D", "@numtexte": "2023-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048881513", "@num": "10", "#text": "Décret n°2024-6 du 4 janvier 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048851475", "@nortexte": "ECOD2320990D", "@numtexte": "2024-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-04" }, { "@id": "LEGITEXT000049293137", "#text": "Arrêté du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049291212", "@nortexte": "ECOD2320991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-28" }, { "@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": "LEGIARTI000023377928", "@num": "L3511-3", "#text": "Code de la santé publique - art. L3511-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304962", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985919", "@num": "284", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "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 : 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": "LEGIARTI000048391069", "@fin": "1979-07-01", "@num": "572", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304939", "@fin": "1994-09-02", "@num": "572", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304940", "@fin": "1998-04-22", "@num": "572", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638435", "@fin": "2025-07-01", "@num": "572", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472814", "@fin": "2025-07-01", "@num": "572", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Il est applicable après avoir été homologué par arrêté conjoint des ministres chargés de la santé et du budget, dans des conditions définies par décret en Conseil d'Etat. Il ne peut toutefois être homologué s'il est inférieur à la somme du prix de revient et de l'ensemble des taxes.

" } }, "LEGIARTI000036364797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000036364797", "URL": "article/LEGI/ARTI/00/00/36/36/47/LEGIARTI000036364797.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@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": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000034163763", "@num": "2", "#text": "Arrêté du 8 mars 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160147", "@nortexte": "AFSS1706532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000045534255", "@num": "1", "#text": "Décret n°2017-1109 du 26 juin 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035022503", "@nortexte": "CPAD1713311D", "@numtexte": "2017-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-26" }, { "@id": "LEGIARTI000044291687", "@num": "2", "#text": "Décret n°2017-1239 du 4 août 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035375108", "@nortexte": "CPAD1711524D", "@numtexte": "2017-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-04" }, { "@id": "LEGIARTI000035648012", "@num": "3", "#text": "Arrêté du 22 septembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035645903", "@nortexte": "CPAD1726081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-22" }, { "@id": "LEGIARTI000035986914", "@num": "4", "#text": "Arrêté du 6 novembre 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000036354136", "@num": "35", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000037246839", "@num": "4", "#text": "Arrêté du 2 février 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775666", "@num": "4", "#text": "Arrêté du 30 mars 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000044136924", "@num": "1", "#text": "Décret n°2018-561 du 29 juin 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037132392", "@nortexte": "CPAD1807793D", "@numtexte": "2018-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000038196789", "@num": "5", "#text": "Arrêté du 30 janvier 2019 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000046988313", "@num": "4", "#text": "Arrêté du 11 octobre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000046544076", "@num": "5", "#text": "Arrêté du 31 janvier 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000041984004", "@num": "1", "#text": "Décret n°2020-707 du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041983085", "@nortexte": "CPAD1936652D", "@numtexte": "2020-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-09" }, { "@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": "LEGIARTI000047746761", "@num": "9", "#text": "Arrêté du 27 juin 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745698", "@nortexte": "ECOD2309452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048228479", "@num": "1", "#text": "Décret n°2023-957 du 19 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226778", "@nortexte": "ECOD2320553D", "@numtexte": "2023-957", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048228502", "@num": "2", "#text": "Décret n°2023-958 du 19 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226799", "@nortexte": "ECOD2320617D", "@numtexte": "2023-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048881513", "@num": "10", "#text": "Décret n°2024-6 du 4 janvier 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048851475", "@nortexte": "ECOD2320990D", "@numtexte": "2024-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-04" }, { "@id": "LEGITEXT000049293137", "#text": "Arrêté du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049291212", "@nortexte": "ECOD2320991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-28" }, { "@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": "LEGIARTI000023377928", "@num": "L3511-3", "#text": "Code de la santé publique - art. L3511-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304962", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985919", "@num": "284", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "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 : 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": "LEGIARTI000048391069", "@fin": "1979-07-01", "@num": "572", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304939", "@fin": "1994-09-02", "@num": "572", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304940", "@fin": "1998-04-22", "@num": "572", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304941", "@fin": "2000-12-14", "@num": "572", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304942", "@fin": "2000-12-31", "@num": "572", "@etat": "MODIFIE", "@debut": "2000-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304943", "@fin": "2002-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304944", "@fin": "2003-01-06", "@num": "572", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304945", "@fin": "2004-08-11", "@num": "572", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304946", "@fin": "2011-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374047", "@fin": "2016-01-28", "@num": "572", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927801", "@fin": "2016-05-21", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032550795", "@fin": "2017-05-10", "@num": "572", "@etat": "MODIFIE", "@debut": "2016-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034769706", "@fin": "2017-12-30", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-05-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364797", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036501200", "@fin": "2018-01-01", "@num": "572", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638435", "@fin": "2025-07-01", "@num": "572", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472814", "@fin": "2025-07-01", "@num": "572", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Pour chaque conditionnement, le prix de détail du produit est égal à ce prix unique rapporté à la contenance du conditionnement, puis arrondi au multiple de 5 centimes d'euros le plus proche. Pour chaque produit et chaque conditionnement, le prix de détail est applicable après avoir été homologué par arrêté conjoint des ministres chargés de la santé et du budget, dans des conditions définies par décret en Conseil d'Etat. Il ne peut toutefois être homologué s'il est inférieur à la somme du prix de revient et de l'ensemble des taxes.

" } }, "LEGIARTI000036501200": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036501200", "URL": "article/LEGI/ARTI/00/00/36/50/12/LEGIARTI000036501200.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 72 II de la loi n° 2015-1786 du 29 décembre 2015, les présentes dispositions s'appliquent à compter d'une date fixée par décret, comprise entre le 1er janvier 2018 et le 31 décembre 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@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": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000031757353", "@num": "72", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000033444227", "@num": "1", "#text": "Ordonnance n° 2016-1561 du 21 novembre 2016 - 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"@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638435", "@fin": "2025-07-01", "@num": "572", "@etat": "ABROGE_DIFF", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472814", "@fin": "2025-07-01", "@num": "572", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Pour chaque conditionnement, le prix de détail du produit est égal à ce prix unique rapporté à la contenance du conditionnement, puis arrondi au multiple de 5 centimes d'euros le plus proche. Pour chaque produit et chaque conditionnement, le prix de détail est applicable après avoir été homologué par arrêté conjoint des ministres chargés de la santé et du budget, dans des conditions définies par décret en Conseil d'Etat. Il ne peut toutefois être homologué s'il est inférieur à la somme du prix de revient et de l'ensemble des taxes.

Les tabacs manufacturés vendus ou importés en Corse sont ceux qui ont été homologués conformément aux dispositions du premier alinéa. Toutefois, le prix de vente au détail applicable à ces produits en Corse est déterminé dans les conditions prévues à l'article 575 E bis.

En cas de changement de prix de vente, et sur instruction expresse de l'administration, les débitants de tabac sont tenus de déclarer, dans les cinq jours qui suivent la date d'entrée en vigueur des nouveaux prix, les quantités en leur possession à cette date. Cette déclaration est effectuée par voie électronique. Toutefois, les débitants de tabac qui ne disposent pas, en raison de l'absence de couverture du lieu dans lequel se situe leur débit par un ou plusieurs réseaux offrant un accès aux communications électroniques, d'un système d'information permettant d'accéder à internet, établissent leur déclaration sur papier.

" } }, "LEGIARTI000041472814": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2026-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472814", "URL": "article/LEGI/ARTI/00/00/41/47/28/LEGIARTI000041472814.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Version applicable à compter du 1er janvier 2026 conformément aux dispositions du III de l'article 195 de la loi n° 2019-1479 du 28 décembre 2019.

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Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Pour chaque conditionnement, le prix de détail du produit est égal à ce prix unique rapporté à la contenance du conditionnement, puis arrondi au multiple de 5 centimes d'euros le plus proche. Pour chaque produit et chaque conditionnement, le prix de détail est applicable après avoir été homologué par arrêté conjoint des ministres chargés de la santé et du budget, dans des conditions définies par décret en Conseil d'Etat. Il ne peut toutefois être homologué s'il est inférieur à la somme du prix de revient et de l'ensemble des taxes.

" } }, "LEGIARTI000041985919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "284", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000041985919", "URL": "article/LEGI/ARTI/00/00/41/98/59/LEGIARTI000041985919.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041984004", "@num": "1", "#text": "Décret n°2020-707 du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041983085", "@nortexte": "CPAD1936652D", "@numtexte": "2020-707", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-09" }, { "@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": "LEGIARTI000006304939", "@num": "572", "#text": "Code général des impôts, CGI. - art. 572", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162017", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294703", "@fin": "1995-10-27", "@num": "284", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294704", "@fin": "1999-06-18", "@num": "284", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294705", "@fin": "2016-06-10", "@num": "284", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032672224", "@fin": "2018-04-23", "@num": "284", "@etat": "MODIFIE", "@debut": "2016-06-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036830213", "@fin": "2020-06-12", "@num": "284", "@etat": "MODIFIE", "@debut": "2018-04-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041985919", "@fin": "2999-01-01", "@num": "284", "@etat": "VIGUEUR", "@debut": "2020-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration établit, chaque année, un calendrier comportant au moins six campagnes d'homologation des prix de vente au détail des tabacs manufacturés, selon des intervalles qui ne peuvent dépasser trois mois.
\n
\nA la demande de l'administration, les fabricants de tabacs manufacturés lui communiquent, par voie dématérialisée, soit directement, soit par l'intermédiaire des fournisseurs agréés, les prix de vente au détail des tabacs manufacturés, dans les conditions définies à l'article 572 du code général des impôts, pour chacun de leurs produits, par marque et dénomination commerciale. Ils disposent d'un délai de cinq jours ouvrés à compter de la demande de l'administration pour effectuer cette transmission. Ils ne peuvent déposer aucune demande supplémentaire ou de correction à l'issue de ce délai.
\n
\nLes prix sont homologués par arrêté conjoint du ministre chargé du budget et du ministre chargé de la santé, dans un délai maximal de trois mois à compter de l'ouverture, par la demande mentionnée à l'alinéa précédent, de la campagne d'homologation. Ils sont publiés au Journal officiel de la République française.

Si un fabricant ou un fournisseur ne dépose pas de prix pendant une campagne, l'administration réexamine la liste de prix de la dernière campagne pour laquelle il a déposé des prix. Si ces prix respectent toujours les conditions mentionnées à l'article 572 précité, l'administration les homologue selon les modalités mentionnées à l'alinéa précédent.

" } }, "LEGIARTI000048391069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048391069", "URL": "article/LEGI/ARTI/00/00/48/39/10/LEGIARTI000048391069.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": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@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": "LEGIARTI000026509153", "@num": "1", "#text": "Décret n°2012-1163\n du 17 octobre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026507922", "@nortexte": "BUDD1232426D", "@numtexte": "2012-1163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-17" }, { "@id": "LEGIARTI000032548446", "@num": "1", "#text": "Ordonnance n°2016-623 du 19 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032547462", "@nortexte": "AFSP1610773R", "@numtexte": "2016-623", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGIARTI000034163763", "@num": "2", "#text": "Arrêté du 8 mars 2017 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034160147", "@nortexte": "AFSS1706532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-08" }, { "@id": "LEGIARTI000045534255", "@num": "1", "#text": "Décret n°2017-1109 du 26 juin 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035022503", "@nortexte": "CPAD1713311D", "@numtexte": "2017-1109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-26" }, { "@id": "LEGIARTI000044291687", "@num": "2", "#text": "Décret n°2017-1239 du 4 août 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035375108", "@nortexte": "CPAD1711524D", "@numtexte": "2017-1239", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-04" }, { "@id": "LEGIARTI000035648012", "@num": "3", "#text": "Arrêté du 22 septembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035645903", "@nortexte": "CPAD1726081A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-22" }, { "@id": "LEGIARTI000035986914", "@num": "4", "#text": "Arrêté du 6 novembre 2017 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246839", "@num": "4", "#text": "Arrêté du 2 février 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775666", "@num": "4", "#text": "Arrêté du 30 mars 2018 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000044136924", "@num": "1", "#text": "Décret n°2018-561 du 29 juin 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037132392", "@nortexte": "CPAD1807793D", "@numtexte": "2018-561", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000038196789", "@num": "5", "#text": "Arrêté du 30 janvier 2019 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000046988313", "@num": "4", "#text": "Arrêté du 11 octobre 2019 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000046544076", "@num": "5", "#text": "Arrêté du 31 janvier 2020 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000041984004", "@num": "1", "#text": "Décret n°2020-707 du 9 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041983085", "@nortexte": "CPAD1936652D", "@numtexte": "2020-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-09" }, { "@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": "LEGIARTI000047746761", "@num": "9", "#text": "Arrêté du 27 juin 2023 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047745698", "@nortexte": "ECOD2309452A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-27" }, { "@id": "LEGIARTI000048228479", "@num": "1", "#text": "Décret n°2023-957 du 19 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226778", "@nortexte": "ECOD2320553D", "@numtexte": "2023-957", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048228502", "@num": "2", "#text": "Décret n°2023-958 du 19 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048226799", "@nortexte": "ECOD2320617D", "@numtexte": "2023-958", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048881513", "@num": "10", "#text": "Décret n°2024-6 du 4 janvier 2024 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048851475", "@nortexte": "ECOD2320990D", "@numtexte": "2024-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-01-04" }, { "@id": "LEGITEXT000049293137", "#text": "Arrêté du 28 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049291212", "@nortexte": "ECOD2320991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-28" }, { "@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": "LEGIARTI000023377928", "@num": "L3511-3", "#text": "Code de la santé publique - art. L3511-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469653", "@num": "268", "#text": "Code des douanes - art. 268 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041985919", "@num": "284", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179687", "@fin": "1998-04-22", "#text": "I : Régime économique.", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - 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Il est interdit à quiconque de faire profession de fabriquer pour autrui ou de fabriquer accidentellement, en vue d’un profit, des cigarettes avec du tabac du monopole.

Toutefois, cette fabrication est licite si elle est effectuée au domicile du consommateur dans la limite de ses besoins personnels, par lui-même, par les membres de sa famille ou par des gens à son service.

" } }, "LEGIARTI000048638435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "572", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048638435", "URL": "article/LEGI/ARTI/00/00/48/63/84/LEGIARTI000048638435.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021249042", "@num": "1", "#text": "Arrêté du 20 février 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634014", "@nortexte": "BUDD0670007A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-20" }, { "@id": "LEGITEXT000021246246", "#text": "Arrêté du 30 octobre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021245535", "@nortexte": "BCFD0921585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-30" }, { "@id": "LEGITEXT000022160908", "#text": "Arrêté du 3 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022160532", "@nortexte": "BCRD1009437A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-03" }, { "@id": "LEGIARTI000025097450", "@num": "1", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060723", "@nortexte": "BCRD1134061D", "@numtexte": "2011-2080", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000025100171", "@num": "2", "#text": "Décret n°2011-2081\n du 30 décembre 2011 - 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Le prix de détail de chaque produit exprimé aux 1 000 unités ou aux 1 000 grammes, est unique pour l'ensemble du territoire et librement déterminé par les fabricants et les fournisseurs agréés. Pour chaque conditionnement, le prix de détail du produit est égal à ce prix unique rapporté à la contenance du conditionnement, puis arrondi au multiple de 5 centimes d'euros le plus proche. Pour chaque produit et chaque conditionnement, le prix de détail est applicable après avoir été homologué par arrêté conjoint des ministres chargés de la santé et du budget, dans des conditions définies par décret en Conseil d'Etat. Il ne peut toutefois être homologué s'il est inférieur à la somme du prix de revient et de l'ensemble des taxes.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2020-707 du 9 juin 2020 relatif à la procédure d'homologation du prix de vente au détail des tabacs manufacturés)