{ "article": { "LEGIARTI000042194416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-08-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042194416", "URL": "article/LEGI/ARTI/00/00/42/19/44/LEGIARTI000042194416.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042907783", "@num": "17", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000033817526", "@num": "39 decies", "#text": "Code général des impôts, CGI. - art. 39 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310095", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033158762", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033158759", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031734360", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031734365", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2015-12-31" } ] }, "@cid": "JORFTEXT000031732865", "@nor": "FCPX1519907L", "@num": "2015-1785", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031732865", "@c_titre_court": "LOI n° 2015-1785 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031734359", "@c_titre_court": "LOI n°2015-1785 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031734379", "@fin": "2020-08-01", "@num": "26", "@etat": "MODIFIE", "@debut": "2015-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042194416", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "2020-08-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031732901", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 39 decies \n
\n

\n
\nII.-(Abrogé)

" } }, "LEGIARTI000006310095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310095", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310095.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020059131", "@num": "22", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025263816", "@nortexte": "BCRD1202846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025269400", "@num": "2", "#text": "Arrêté du 26 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025263816", "@nortexte": "BCRD1202846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "#text": "CGI 575 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025446589", "@num": "37", "#text": "LOI n°2012-304\n du 6 mars 2012 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025445727", "@nortexte": "IOCX1104583L", "@numtexte": "2012-304", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-06" }, { "@id": "LEGIARTI000028428521", "@num": "31", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028536596", "@num": "1", "#text": "Arrêté du 23 janvier 2014 - 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Le prix de vente des tabacs est fixé par décret sur proposition du conseil d’administration de la caisse autonome d'amortissement. 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.

" } }, "LEGIARTI000006310096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310096", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310096.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273501", "@num": "29", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 29 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000178406", "#text": "Loi 92-1376 1992-12-30 art. 33 III Finances pour 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - 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art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - 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art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025269398", "@num": "1", "#text": "Arrêté du 26 janvier 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025263816", "@nortexte": "BCRD1202846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025269400", "@num": "2", "#text": "Arrêté du 26 janvier 2012 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025263816", "@nortexte": "BCRD1202846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025446589", "@num": "37", "#text": "LOI n°2012-304\n du 6 mars 2012 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025445727", "@nortexte": "IOCX1104583L", "@numtexte": "2012-304", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-03-06" }, { "@id": "LEGIARTI000028428521", "@num": "31", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028536596", "@num": "1", "#text": "Arrêté du 23 janvier 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028535497", "@nortexte": "BUDD1401340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-23" }, { "@id": "LEGIARTI000028536598", "@num": "2", "#text": "Arrêté du 23 janvier 2014 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028535497", "@nortexte": "BUDD1401340A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-23" }, { "@id": "LEGITEXT000028965494", "#text": "Arrêté du 15 mai 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000028965498", "@num": "1", "#text": "Arrêté du 15 mai 2014 - 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Les tabacs manufacturés vendus dans les départements de la France continentale sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation ne peut être inférieur à un minimum de perception fixé par 1.000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
" } }, "LEGIARTI000006310097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006310097", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310097.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575 A, 575", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@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": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 55 Finances pour 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020059131", "@num": "22", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363973", "@num": "82", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023587740", "@num": "1", "#text": "Arrêté du 31 janvier 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000023587742", "@num": "2", "#text": "Arrêté du 31 janvier 2011 - 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Les tabacs manufacturés vendus dans les départements de la France continentale sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation ne peut être inférieur à un minimum de perception fixé par 1.000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
\n
Pour l'année 1998, le montant du droit de consommation, applicable à un produit, ne peut être inférieur au montant du droit de consommation calculé sur la base du prix de vente au détail résultant de la première homologation postérieure au 1er décembre 1997.
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Les tabacs manufacturés vendus dans les départements de la France continentale sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation ne peut être inférieur à un minimum de perception fixé par 1.000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
" } }, "LEGIARTI000006310099": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2003-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006310099", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310099.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@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 - 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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs qui y sont importés sont soumis à un droit de consommation.
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Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.
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La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
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Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
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Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
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Le montant du droit de consommation applicable aux cigarettes mentionnées au précédent alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
" } }, "LEGIARTI000006310100": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-03", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310100", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310100.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000602018", "#text": "Décret 2003-298 2003-03-31", "@sens": "source", "@cidtexte": "JORFTEXT000000602018", "@nortexte": "BUDF0300008D", "@numtexte": "2003-298", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-31" }, { "@id": "LEGIARTI000006218133", "@num": "1", "#text": "Décret n°2003-298 du 31 mars 2003 - 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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs qui y sont importés sont soumis à un droit de consommation.
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Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.
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La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
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Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
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Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
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Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.
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Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs ainsi que le papier à rouler les cigarettes qui y sont importés sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.
\n
La part spécifique est égale à 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs ainsi que le papier à rouler les cigarettes qui y sont importés sont soumis à un droit de consommation.
\n
Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.
\n
La part spécifique est égale à 7,5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.
\n
Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.
\n
Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.
\n
Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.
\n
Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.
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Les tabacs manufacturés vendus dans les départements de la France continentale et les tabacs ainsi que le papier à rouler les cigarettes qui y sont importés sont soumis à un droit de consommation.

Le droit de consommation sur les cigarettes comporte une part spécifique par unité de produit et une part proportionnelle au prix de détail. Toutefois, pour les cigarettes de la classe de prix la plus demandée, le montant du droit de consommation est déterminé globalement en appliquant le taux normal de ce droit, prévu à l'article 575 A, à leur prix de vente au détail. Le montant du droit de consommation applicable à ces cigarettes ne peut être inférieur à 60 euros par 1 000 unités et, à compter du 1er juillet 2006, à 64 euros par 1 000 unités.

La part spécifique est égale à 7, 5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.

Pour les cigarettes de la classe de prix la plus demandée, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.

Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.

Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.

Les tabacs manufacturés autres que les cigarettes sont soumis à un taux normal applicable à leur prix de vente au détail, sous réserve d'un minimum de perception fixé par mille unités ou par mille grammes.

Lorsque le prix de vente au détail homologué des cigarettes et des tabacs fine coupe destinés à rouler les cigarettes est inférieur, respectivement, à 95 % et 97 % du prix moyen de ces produits constaté par le dernier arrêté de prix, le montant des minimums de perception prévu à l'article 575 A peut être relevé par arrêté du ministre chargé du budget.
\n
Pour les cigarettes, le minimum de perception qui résulte de cette augmentation ne peut excéder le montant du droit de consommation applicable aux cigarettes de la classe de prix la plus demandée.
\n
Pour les tabacs fine coupe destinés à rouler les cigarettes, l'augmentation du minimum de perception ne peut dépasser 25 % du montant figurant au dernier alinéa de l'article 575 A.

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La part spécifique est égale à 7,5 % de la charge fiscale totale afférente aux cigarettes de la classe de prix la plus demandée et comprenant le droit de consommation, la taxe sur la valeur ajoutée et la taxe sur les tabacs manufacturés.

Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.

Le montant du droit de consommation applicable aux cigarettes mentionnées au cinquième alinéa ne peut être inférieur à un minimum de perception fixé par 1 000 unités.

Pour les cigarettes, le minimum de perception qui résulte de cette augmentation ne peut excéder le montant du droit de consommation applicable aux cigarettes de la classe de prix la plus demandée.

Pour les tabacs fine coupe destinés à rouler les cigarettes, l'augmentation du minimum de perception ne peut dépasser 25 % du montant figurant au dernier alinéa de l'article 575 A.

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La classe de prix de référence correspond au prix moyen pondéré de vente au détail exprimé pour mille cigarettes et arrondi à la demi-dizaine d'euros immédiatement supérieure.

Le prix moyen pondéré de vente au détail est calculé en fonction de la valeur totale de l'ensemble des cigarettes mises à la consommation, basée sur le prix de vente au détail toutes taxes comprises, divisée par la quantité totale de cigarettes mises à la consommation.

Le prix moyen pondéré de vente au détail et la classe de prix de référence sont établis au plus tard le 31 janvier de chaque année, sur la base des données concernant toutes les mises à la consommation effectuées l'année civile précédente, par arrêté du ministre chargé du budget.

La part spécifique est égale à 9 % de la charge fiscale totale afférente aux cigarettes de la classe de prix de référence et comprenant le droit de consommation et la taxe sur la valeur ajoutée.

Pour les cigarettes de la classe de prix de référence, la part proportionnelle est réputée égale à la différence entre le montant total du droit de consommation et la part spécifique définie ci-dessus. Le rapport entre cette part proportionnelle et le prix de vente au détail de ces cigarettes constitue le taux de base.

Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.

Le montant du droit de consommation applicable aux cigarettes ne peut être inférieur à un minimum de perception fixé par 1 000 unités, majoré de 10 % pour les cigarettes dont le prix de vente est inférieur à 94 % de la classe de prix de référence.

Lorsque le prix de vente au détail homologué des cigarettes ou des tabacs fine coupe destinés à rouler les cigarettes est inférieur, respectivement, à 95 % et 97 % du prix moyen de ces produits constaté par le dernier arrêté de prix, le montant des minimums de perception prévu à l'article 575 A peut être relevé par arrêté du ministre chargé du budget, dans la limite de 25 %.

Lorsque la classe de prix de référence est inférieure de plus de 3 % à la moyenne des prix homologués, le pourcentage de 94 % mentionné au sixième alinéa peut être augmenté jusqu'à 110 % au titre de l'année en cours par arrêté du ministre chargé du budget.

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La classe de prix de référence correspond au prix moyen pondéré de vente au détail exprimé pour mille cigarettes et arrondi à la demi-dizaine d'euros immédiatement supérieure.

La part spécifique est égale à 12 % de la charge fiscale totale afférente aux cigarettes de la classe de prix de référence et comprenant le droit de consommation et la taxe sur la valeur ajoutée.

Pour les autres cigarettes, la part proportionnelle est déterminée en appliquant le taux de base à leur prix de vente au détail.

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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

La part proportionnelle résulte de l'application du taux proportionnel au prix de vente au détail. La part spécifique pour mille unités ou mille grammes résulte de l'application du taux spécifique à la classe de prix de référence. Le taux proportionnel est égal à la différence entre le taux normal et le taux spécifique. Le taux normal et le taux spécifique sont définis, par groupe de produits, à l'article 575 A.

La classe de prix de référence d'un groupe de produits correspond au prix moyen pondéré de vente au détail exprimé pour mille unités ou mille grammes et arrondi à la demi-dizaine d'euros immédiatement supérieure.

Le prix moyen pondéré de vente au détail est calculé par groupe de produits en fonction de la valeur totale de l'ensemble des unités mises à la consommation, basée sur le prix de vente au détail toutes taxes comprises, divisée par la quantité totale mise à la consommation.

Le prix moyen pondéré de vente au détail et la classe de prix de référence sont établis pour chaque groupe de produits au plus tard le 31 janvier de chaque année, sur la base des données concernant toutes les mises à la consommation effectuées l'année civile précédente, par arrêté du ministre chargé du budget.

Le montant du droit de consommation applicable à un groupe de produits ne peut être inférieur à un minimum de perception fixé par mille unités ou mille grammes, majoré de 10 % pour les produits dont le prix de vente est inférieur à 94 % de la classe de prix de référence du groupe considéré. Ce dernier pourcentage est fixé à 84 % pour les cigares et cigarillos.

Lorsque la classe de prix de référence d'un groupe de produits est inférieure de plus de 3 % à la moyenne des prix homologués de ce groupe, les pourcentages de 94 % et 84 % mentionnés au septième alinéa peuvent être augmentés jusqu'à, respectivement, 110 % et 100 % au titre de l'année en cours par arrêté du ministre chargé du budget.

Lorsque le prix de vente au détail homologué d'un produit est inférieur à 95 % du prix moyen des produits du même groupe constaté par le dernier arrêté de prix, le montant des minima de perception prévu à l'article 575 A peut être relevé par arrêté du ministre chargé du budget, dans la limite de 25 %.

\n
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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

Lorsque le prix de vente au détail homologué d'un produit est inférieur à 97 % du prix moyen des produits du même groupe constaté par le dernier arrêté de prix, le montant des minima de perception prévu à l'article 575 A peut être relevé par arrêté du ministre chargé du budget, dans la limite de 25 %.

\n
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L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049152419", "@num": "1", "#text": "Arrêté du 25 janvier 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049067998", "@nortexte": "ECOD2402246A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-25" }, { "@id": "LEGIARTI000021712192", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037950586", "@num": "L137-27", "#text": "Code de la sécurité sociale. - art. L137-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037064674", "@num": "L221-1-3", "#text": "Code de la sécurité sociale. - art. L221-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025515829", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962044", "@num": "L862-3", "#text": "Code de la sécurité sociale. - art. L862-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@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": "LEGIARTI000006392102", "@num": "L3563-4", "#text": "Code général des collectivités territoriales - art. L3563-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535305", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041535200", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043140563", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448890", "@num": "575 A", "#text": "Code général des impôts, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062692", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304974", "@num": "575 M", "#text": "Code général des impôts, CGI. - art. 575 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954925", "@num": "275 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294718", "@num": "286 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300607", "@num": "56 AB", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028499012", "@num": "L732-58", "#text": "Code rural et de la pêche maritime - art. L732-58 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025013396", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179919", "@fin": "2025-07-01", "#text": "II : Régime fiscal", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : 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": "LEGIARTI000006310095", "@fin": "1982-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310096", "@fin": "1998-04-22", "@num": "575", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310097", "@fin": "2000-03-31", "@num": "575", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310098", "@fin": "2003-01-06", "@num": "575", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310099", "@fin": "2003-01-01", "@num": "575", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310100", "@fin": "2003-08-03", "@num": "575", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310101", "@fin": "2004-01-05", "@num": "575", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310102", "@fin": "2007-12-22", "@num": "575", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017825406", "@fin": "2008-04-03", "@num": "575", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619274", "@fin": "2011-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374044", "@fin": "2012-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092584", "@fin": "2013-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798752", "@fin": "2014-08-10", "@num": "575", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355030", "@fin": "2014-12-30", "@num": "575", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062675", "@fin": "2016-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817195", "@fin": "2016-01-28", "@num": "575", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031927797", "@fin": "2022-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2016-01-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873268", "@fin": "2022-01-01", "@num": "575", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638213", "@fin": "2025-07-01", "@num": "575", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041472810", "@fin": "2025-07-01", "@num": "575", "@etat": "MODIFIE_MORT_NE", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

La part proportionnelle résulte de l'application du taux proportionnel au prix de vente au détail. La part spécifique pour mille unités ou mille grammes ainsi que le taux proportionnel sont définis, par groupe de produits, à l'article 575 A.\n

\n
" } }, "LEGIARTI000031817195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-28", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031817195", "URL": "article/LEGI/ARTI/00/00/31/81/71/LEGIARTI000031817195.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 84 II de la loi n° 2015-1786 du 29 décembre 2015, les présentes dispositions s'appliquent aux opérations dont le fait générateur intervient à compter du 1er janvier 2016.
\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020059131", "@num": "22", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363973", "@num": "82", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023587740", "@num": "1", "#text": "Arrêté du 31 janvier 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000023587742", "@num": "2", "#text": "Arrêté du 31 janvier 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023587055", "@nortexte": "BCRD1103151A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000025048300", "@num": "24", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025269398", "@num": "1", "#text": "Arrêté du 26 janvier 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025263816", "@nortexte": "BCRD1202846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-26" }, { "@id": "LEGIARTI000025269400", "@num": "2", "#text": "Arrêté du 26 janvier 2012 - 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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

La part proportionnelle résulte de l'application du taux proportionnel au prix de vente au détail des produits. La part spécifique est exprimée en montant pour mille unités ou mille grammes au sein d'un même groupe de produits.

Le taux de la part proportionnelle ainsi que le montant pour mille unités ou pour mille grammes de la part spécifique sont fixés, par groupe de produits, à l'article 575 A.

Le prix moyen pondéré de vente au détail est établi pour chaque groupe de produits au plus tard le 31 janvier de chaque année, sur la base des données concernant toutes les mises à la consommation effectuées l'année civile précédente, par arrêté conjoint des ministres chargés de la santé et du budget.

Le montant du droit de consommation applicable à un groupe de produits ne peut être inférieur à un minimum de perception fixé par mille unités ou mille grammes. Le minimum de perception de chacun des groupes de produits figurant à l'article 575 A peut être majoré dans la limite de 10 % pour l'ensemble des références de produits du tabac d'un même groupe, par arrêté conjoint des ministres chargés de la santé et du budget.

" } }, "LEGIARTI000031927797": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2016-01-28" } }, "META_COMMUN": { "ID": "LEGIARTI000031927797", "URL": "article/LEGI/ARTI/00/00/31/92/77/LEGIARTI000031927797.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France continentale sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

Le taux de la part proportionnelle ainsi que le montant pour mille unités ou pour mille grammes de la part spécifique sont fixés, par groupe de produits, à l'article 575 A.

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I.-Les entreprises soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu selon un régime réel d'imposition peuvent déduire de leur résultat imposable une somme égale à 40 % de la valeur d'origine des biens hors frais financiers, affectés à leur activité et qu'elles acquièrent ou fabriquent à compter du 15 avril 2015 et jusqu'au 14 avril 2017 lorsque ces biens peuvent faire l'objet d'un amortissement selon le système prévu à l'article 39 A et qu'ils relèvent de l'une des catégories suivantes :

1° Matériels et outillages utilisés pour des opérations industrielles de fabrication ou de transformation ;

2° Matériels de manutention ;

3° Installations destinées à l'épuration des eaux et à l'assainissement de l'atmosphère ;

4° Installations productrices de vapeur, de chaleur ou d'énergie à l'exception des installations utilisées dans le cadre d'une activité de production d'énergie électrique bénéficiant de l'application d'un tarif réglementé d'achat de la production ;

5° Matériels et outillages utilisés à des opérations de recherche scientifique ou technique ;

6° Eléments de structure, matériels et outillages utilisés à des opérations de transport par câbles et notamment au moyen de remontées mécaniques au sens de l'article L. 342-7 du code du tourisme et ce quelles que soient les modalités d'amortissement desdits éléments de structure, matériels et outillages. La déduction visée par le premier paragraphe ci-dessus s'applique également aux biens acquis ou fabriqués jusqu'au 14 avril 2017. Lorsque la remontée mécanique est acquise ou fabriquée dans le cadre d'un contrat d'affermage, la déduction est pratiquée par le fermier ;

7° Les installations, les équipements, les lignes et câblages des réseaux de communications électroniques en fibre optique ne faisant pas l'objet d'une aide versée par une personne publique. Ces biens peuvent bénéficier de la déduction quelles que soient leurs modalités d'amortissement. En cas de cession de droits d'usage portant sur les biens mentionnés à la première phrase du présent 7°, le montant des investissements éligibles est égal à la différence entre le montant total des investissements effectués, hors frais financiers, et le montant ouvrant droit à la déduction des droits d'usage cédés à une entreprise tierce. Par dérogation au premier alinéa du présent I, les entreprises titulaires d'un droit d'usage portant sur ces biens peuvent déduire une somme égale à 40 % du montant facturé au titre de ce droit d'usage pour sa fraction afférente au prix d'acquisition ou de fabrication des biens, y compris par dérogation à la première phrase du présent 7°, lorsque ces biens font partie de réseaux ayant fait l'objet d'une aide versée par une personne publique. Par dérogation au même premier alinéa, la déduction s'applique aux biens mentionnés au présent 7° qui sont acquis ou fabriqués par l'entreprise à compter du 1er janvier 2016 et jusqu'au 14 avril 2017 et aux droits d'usage des biens acquis ou fabriqués au cours de la même période qui font l'objet d'une cession avant le 15 avril 2017 ;

8° Les logiciels qui contribuent à des opérations industrielles de fabrication et de transformation. Par dérogation au premier alinéa du présent I, la déduction s'applique aux biens mentionnés au présent 8°, quelles que soient leurs modalités d'amortissement ;

9° Les appareils informatiques prévus pour une utilisation au sein d'une baie informatique acquis ou fabriqués par l'entreprise et les machines destinées au calcul intensif acquises de façon intégrée, à compter du 12 avril 2016 et jusqu'au 14 avril 2017. Par dérogation au premier alinéa du présent I, la déduction s'applique aux biens mentionnés au présent 9°, quelles que soient leurs modalités d'amortissement.

La déduction s'applique également aux biens mentionnés au présent I ayant fait l'objet, avant le 15 avril 2017, d'une commande assortie du versement d'acomptes d'un montant au moins égal à 10 % du montant total de la commande et dont l'acquisition intervient dans un délai de vingt-quatre mois à compter de la date de la commande.

La déduction est répartie linéairement sur la durée normale d'utilisation des biens. En cas de cession du bien avant le terme de cette période, elle n'est acquise à l'entreprise qu'à hauteur des montants déjà déduits du résultat à la date de la cession, qui sont calculés pro rata temporis.

L'entreprise qui prend en location un bien neuf mentionné au premier alinéa du présent I dans les conditions prévues au 1 de l'article L. 313-7 du code monétaire et financier en application d'un contrat de crédit-bail ou dans le cadre d'un contrat de location avec option d'achat peut déduire une somme égale à 40 % de la valeur d'origine du bien hors frais financiers, au moment de la signature du contrat. Ces contrats sont ceux conclus à compter du 15 avril 2015 et jusqu'au 14 avril 2017 pour les biens mentionnés aux 1° à 6° et 8° du présent I, à compter du 1er janvier 2016 et jusqu'au 14 avril 2017 pour les biens mentionnés au 7° et à compter du 12 avril 2016 et jusqu'au 14 avril 2017 pour les biens mentionnés au 9°. Cette déduction est répartie sur la durée mentionnée au douzième alinéa du présent I. Si l'entreprise crédit-preneuse ou locataire acquiert le bien, elle peut continuer à appliquer la déduction. La déduction cesse à compter de la cession ou de la cessation par celle-ci du contrat de crédit-bail ou de location avec option d'achat ou du bien et ne peut pas s'appliquer au nouvel exploitant.

L'entreprise qui donne le bien en crédit-bail ou en location avec option d'achat ne peut pas pratiquer la déduction mentionnée au premier alinéa.

II.-Les associés coopérateurs des coopératives d'utilisation de matériel agricole et des coopératives régies par les 2°, 3° et 3° bis du 1 de l'article 207 du présent code peuvent bénéficier de la déduction prévue au I du présent article à raison des biens acquis, fabriqués ou pris en crédit-bail ou en location avec option d'achat par ces coopératives du 15 octobre 2015 au 14 avril 2017, d'une part, au titre des biens affectés exclusivement à des opérations exonérées, d'autre part, au titre des biens affectés à la fois à des opérations exonérées et à des opérations taxables au prorata du chiffre d'affaires des opérations exonérées rapporté au chiffre d'affaires total.

Chaque associé coopérateur peut déduire une quote-part de la déduction, ainsi déterminée égale à la proportion :

1° Soit de l'utilisation qu'il fait du bien, dans le cas des coopératives d'utilisation de matériel agricole ;

2° Soit du nombre de parts qu'il détient au capital de la coopérative, dans les autres cas.

Dans le cas des coopératives d'utilisation de matériel agricole, la proportion d'utilisation d'un bien par un associé coopérateur est égale au rapport entre le montant des charges attribué à cet associé coopérateur par la coopérative au titre du bien et le montant total des charges supporté par la coopérative au cours de l'exercice à raison du même bien. Ce rapport est déterminé par la coopérative à la clôture de chaque exercice.

La quote-part est déduite du bénéfice de l'exercice de l'associé coopérateur au cours duquel la coopérative a clos son propre exercice.

Les coopératives d'utilisation de matériel agricole, les coopératives régies par les 2°, 3° et 3° bis du 1 de l'article 207 du présent code et les associés coopérateurs sont tenus de produire, à toute réquisition de l'administration, les informations nécessaires permettant de justifier de la déduction pratiquée.

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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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art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020059131", "@num": "22", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363973", "@num": "82", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023587740", "@num": "1", "#text": "Arrêté du 31 janvier 2011 - 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Les tabacs manufacturés vendus au détail ou importés dans les départements de la France métropolitaine sont soumis à un droit de consommation.

Le droit de consommation sur les tabacs comporte une part spécifique par unité de produit ou de poids et une part proportionnelle au prix de vente au détail.

Le taux de la part proportionnelle ainsi que le montant pour mille unités ou pour mille grammes de la part spécifique sont fixés, par groupe de produits, à l'article 575 A.

Le prix moyen pondéré de vente au détail en France continentale des tabacs manufacturés est calculé par groupe de produits en fonction de la valeur totale de l'ensemble des unités mises à la consommation, basée sur le prix de vente au détail toutes taxes comprises, divisée par la quantité totale mise à la consommation.

Le prix moyen pondéré de vente au détail en France continentale des tabacs manufacturés est établi pour chaque groupe de produits au plus tard le 31 janvier de chaque année, sur la base des données concernant toutes les mises à la consommation effectuées l'année civile précédente, par arrêté conjoint des ministres chargés de la santé et du budget.

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art. 67 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042194736", "@num": "79", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 79 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042194676", "@num": "14", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194725", "@num": "2", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194714", "@num": "4", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194700", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194687", "@num": "6", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 6 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046100458", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2020-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046100395", "@fin": "2999-01-01", "#text": "I. - 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\n
\nI. à IX. - A modifié les dispositions suivantes :

- LOI n° 2019-1479 du 28 décembre 2019\n
\n Art. 67, Art. 79\n
\n

- LOI n°2020-473 du 25 avril 2020\n
\n Art. 2, Art. 4, Art. 5, Art. 6, Art. 14\n
\n

- LOI n° 2018-1317 du 28 décembre 2018\n
\n Art. 47, Art. 49\n
\n

- LOI n° 2017-1775 du 28 décembre 2017\n
\n Art. 72\n
\n

- LOI n° 2016-1917 du 29 décembre 2016\n
\n Art. 36\n
\n

- LOI n° 2016-1918 du 29 décembre 2016\n
\n Art. 31, Art. 39, Art. 53, Art. 60, Art. 69, Art. 101, Art. 103\n
\n

- LOI n° 2015-1785 du 29 décembre 2015\n
\n Art. 10, Art. 20, Art. 25, Art. 26, Art. 29, Art. 79, Art. 113\n
\n

- LOI n° 2015-1786 du 29 décembre 2015\n
\n Art. 14, Art. 50\n
\n

- LOI n° 2014-1654 du 29 décembre 2014\n
\n Art. 22, Art. 31\n
\n

X. - La perte de recettes résultant pour l'Etat du présent article est compensée, à due concurrence, par la création d'une taxe additionnelle aux droits prévus aux articles 575 et 575 A du code général des impôts.

\n
\n

" } }, "LEGIARTI000042907783": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042907783", "URL": "article/LEGI/ARTI/00/00/42/90/77/LEGIARTI000042907783.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042194264", "@num": "22", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 22 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000042194243", "@num": "31", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 31 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000042194440", "@num": "10", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194395", "@num": "113", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 113 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194432", "@num": "20", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194424", "@num": "25", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 25 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000042194416", "@num": "26", "#text": "LOI n°2015-1785 du 29 décembre 2015 - 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art. 31 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042194494", "@num": "39", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 39 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042194486", "@num": "53", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 53 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042194470", "@num": "60", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 60 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042194462", "@num": "69", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 69 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042194658", "@num": "72", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 72 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000042194671", "@num": "47", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 47 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042194669", "@num": "49", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 49 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000042910897", "@num": "67", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 67 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042194736", "@num": "79", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 79 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042194676", "@num": "14", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194725", "@num": "2", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194714", "@num": "4", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194700", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194687", "@num": "6", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 6 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042778397", "@num": "6", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046100458", "@fin": "2999-01-01", "#text": "B. - 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I. à IX. - A modifié les dispositions suivantes :

- LOI n° 2019-1479 du 28 décembre 2019\n
\n Art. 67, Art. 79\n
\n

- LOI n°2020-473 du 25 avril 2020\n
\n Art. 2, Art. 4, Art. 5, Art. 6, Art. 14\n
\n

- LOI n° 2018-1317 du 28 décembre 2018\n
\n Art. 47, Art. 49\n
\n

- LOI n° 2017-1775 du 28 décembre 2017\n
\n Art. 72\n
\n

- LOI n° 2016-1917 du 29 décembre 2016\n
\n Art. 36\n
\n

- LOI n° 2016-1918 du 29 décembre 2016\n
\n Art. 31, Art. 39, Art. 53, Art. 60, Art. 69, Art. 101, Art. 103\n
\n

- LOI n° 2015-1785 du 29 décembre 2015\n
\n Art. 10, Art. 20, Art. 25, Art. 26, Art. 29, Art. 79, Art. 113\n
\n

- LOI n° 2015-1786 du 29 décembre 2015\n
\n Art. 14, Art. 50\n
\n

- LOI n° 2014-1654 du 29 décembre 2014\n
\n Art. 22, Art. 31\n
\n

X. - (Abrogé)

\n
" } }, "LEGIARTI000044873268": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873268", "URL": "article/LEGI/ARTI/00/00/44/87/32/LEGIARTI000044873268.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018036055", "@num": "55", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 55 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000023380349", "@num": "61", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000020059131", "@num": "22", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000026295953", "@num": "53", "#text": "LOI n° 2007-1822 du 24 décembre 2007 - art. 53 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000019285185", "@num": "121", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 121", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000019285189", "@num": "123", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000020079512", "@num": "19", "#text": "LOI n°2008-1545 du 31 décembre 2008 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020020269", "@nortexte": "DEVX0811913L", "@numtexte": "2008-1545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000021579835", "@num": "6", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363973", "@num": "82", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023587740", "@num": "1", "#text": "Arrêté du 31 janvier 2011 - 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" } }, "LEGIARTI000048638213": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048638213", "URL": "article/LEGI/ARTI/00/00/48/63/82/LEGIARTI000048638213.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

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Article 26 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/08/2020 (LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1))