{ "article": { "LEGIARTI000042778967": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "152", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042778967", "URL": "article/LEGI/ARTI/00/00/42/77/89/LEGIARTI000042778967.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042913867", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046137135", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778390", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778392", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2020-12-31" } ] }, "@cid": "JORFTEXT000042753580", "@nor": "ECOX2023814L", "@num": "2020-1721", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042753580", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2020-12-31", "@id_txt": "LEGITEXT000042778384", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" } ], "@date_publi": "2020-12-30", "@date_signature": "2020-12-29", "@num_parution_jo": "0315" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042778967", "@fin": "2999-01-01", "@num": "152", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042753748", "@fin": "2999-01-01", "@num": "152", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nI. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 568\n
\n

II. - Le I entre en vigueur le 1er janvier 2022.

" } }, "LEGIARTI000042913867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042913867", "URL": "article/LEGI/ARTI/00/00/42/91/38/LEGIARTI000042913867.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 152 de la loi n° 2020-1721 du 29 décembre 2020, les présentes dispositions entrent en vigueur le 1^er janvier 2022.

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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031830030", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691814", "@nortexte": "FCPD1531750A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824326", "@num": "3", "#text": "Arrêté du 3 mars 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156426", "@num": "3", "#text": "Arrêté du 24 juin 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGIARTI000033058478", "@num": "2", "#text": "Décret n°2016-1139 du 22 août 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033057618", "@nortexte": "AFSP1622642D", "@numtexte": "2016-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-22" }, { "@id": "LEGITEXT000033662141", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033659088", "@nortexte": "ECFD1636102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGITEXT000033830088", "#text": "Décret n°2016-1987 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000044291671", "@num": "1", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830097", "@num": "2", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (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": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000042778967", "@num": "152", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 152 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@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 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGITEXT000051063492", "#text": "Arrêté du 14 janvier 2025 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000051059011", "@nortexte": "ECOD2501173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-14" }, { "@id": "LEGITEXT000051238534", "#text": "Arrêté du 7 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051234274", "@nortexte": "ECOD2503168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-07" }, { "@id": "LEGITEXT000051317474", "#text": "Arrêté du 12 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051316530", "@nortexte": "ECOD2504581A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-12" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. 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général des impôts, CGI. - art. 572 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448874", "@num": "573", "#text": "Code général des impôts, CGI. - art. 573 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Un débitant de tabac ne peut gérer son activité que sous la forme juridique de l'exploitation individuelle ou de la société en nom collectif dont tous les associés sont des personnes physiques. Cette dernière condition n'est cependant pas exigée du débitant de tabac bénéficiant d'une autorisation d'occupation du domaine public. Dans ce cas, le débitant peut être une société en nom collectif comportant des associés personnes morales. Les conditions d'exploitation du débit de tabac sont fixées par décret.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- la société en nom collectif prend en charge l'actif et le passif de l'ensemble des activités, y compris, pour les sociétés déjà constituées, le passif de l'activité de vente de tabac antérieur à l'extension de l'objet social ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Pour chaque catégorie fiscale de tabac, le taux du droit de licence appliqué à la remise mentionnée au 3° du I de l'article 570 est fixé conformément au tableau ci-après :

\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tAnnée	\n \n\t\t\tTaux (en %)
\n \n\t\t\tÀ partir du 1er janvier 2022	\n \n\t\t\t17,729

\n
\n

Le droit de licence est exigible à la mise à la consommation des tabacs manufacturés. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 10 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, le 5 du mois suivant celui de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Jusqu'au 31 décembre 2022, sauf pour les débitants constitués en société sous la forme juridique de sociétés en nom collectif dont les associés sont des personnes morales, l'administration restitue les sommes qu'elle a encaissées au titre du droit de licence jusqu'à un seuil de chiffre d'affaires annuel réalisé sur les livraisons de tabacs manufacturés fixé à 157 303 € pour les débits de France continentale et à 125 842 € pour ceux situés en Corse. La restitution est réservée aux débitants dont le montant des livraisons de tabacs manufacturés de l'année précédente est inférieur à 500 000 €. Elle fait l'objet d'un versement annuel sur la base des déclarations mensuelles des livraisons effectuées à chaque débitant, adressées par les fournisseurs au plus tard le neuvième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

Les acheteurs-revendeurs de tabacs manufacturés sont les personnes physiques ou morales agréées par la direction générale des douanes et droits indirects, qui exploitent des comptoirs de vente ou des boutiques à bord de moyens de transport mentionnés au 1° de l'article 302 F ter et vendent des tabacs manufacturés aux seuls voyageurs titulaires d'un titre de transport mentionnant comme destination un autre Etat membre de la Communauté européenne ou un pays non compris dans le territoire communautaire, dans des conditions fixées par décret en Conseil d'Etat.

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Article 152 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 31/12/2020 (LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1))