{ "article": { "LEGIARTI000044291825": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-11-06" } }, "META_COMMUN": { "ID": "LEGIARTI000044291825", "URL": "article/LEGI/ARTI/00/00/44/29/18/LEGIARTI000044291825.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006313890", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000044290042", "@nor": "CCPD2127829A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 5 octobre 2021 portant organisation de la campagne rhumière et règles de gestion du régime contingentaire", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044290042", "@c_titre_court": "Arrêté du 5 octobre 2021" }, { "@fin": "2999-01-01", "#text": "Arrêté du 5 octobre 2021 portant organisation de la campagne rhumière et règles de gestion du régime contingentaire", "@debut": "2021-11-06", "@id_txt": "LEGITEXT000044291796", "@c_titre_court": "Arrêté du 5 octobre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance Comptes publics", "@date_publi": "2021-11-05", "@date_signature": "2021-10-05", "@num_parution_jo": "0258" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044291825", "@fin": "2999-01-01", "@num": "13", "@etat": "VIGUEUR", "@debut": "2021-11-06", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044290063", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les quantités de rhums traditionnels commercialisées en contravention des dispositions du présent arrêté sont considérées comme hors contingent indépendamment des sanctions fiscales prévues par l'article 1795 bis du code général des impôts.

" } }, "LEGIARTI000006313890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1795 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006313890", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313890.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1795ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319492", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000023653559", "@num": "5", "#text": "Arrêté du 3 février 2011 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023646378", "@nortexte": "BCRD1105306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-03" }, { "@id": "LEGIARTI000023653786", "@num": "7", "#text": "Arrêté du 3 février 2011 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023646352", "@nortexte": "BCRD1105304A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-03" }, { "@id": "LEGIARTI000026512438", "@num": "7", "#text": "Arrêté du 9 octobre 2012 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026511277", "@nortexte": "EFID1236735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-09" }, { "@id": "LEGIARTI000037071013", "@num": "7", "#text": "Arrêté du 13 juin 2018 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000037068412", "@nortexte": "MOMS1803753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-13" }, { "@id": "LEGIARTI000044291825", "@num": "13", "#text": "Arrêté du 5 octobre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044290042", "@nortexte": "CCPD2127829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-05" }, { "#text": "CGI 362, 1791", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313890", "@fin": "2006-01-01", "@num": "1795 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006313891", "@fin": "2025-07-01", "@num": "1795 bis", "@etat": "ABROGE_DIFF", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639271", "@fin": "2999-01-01", "@num": "1795 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute manœuvre ayant pour but ou pour résultat de détourner le régime contingentaire des rhums et tafias prévu à l'article 362 et aux textes d'application est punie des sanctions prévues à l'article 1791.

" } }, "LEGIARTI000006313891": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1795 bis", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313891", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313891.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1795ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323323", "@num": "22", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 22 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000023653559", "@num": "5", "#text": "Arrêté du 3 février 2011 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023646378", "@nortexte": "BCRD1105306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-03" }, { "@id": "LEGIARTI000023653786", "@num": "7", "#text": "Arrêté du 3 février 2011 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023646352", "@nortexte": "BCRD1105304A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-03" }, { "@id": "LEGIARTI000026512438", "@num": "7", "#text": "Arrêté du 9 octobre 2012 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026511277", "@nortexte": "EFID1236735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-09" }, { "@id": "LEGIARTI000037071013", "@num": "7", "#text": "Arrêté du 13 juin 2018 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000037068412", "@nortexte": "MOMS1803753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-13" }, { "@id": "LEGIARTI000044291825", "@num": "13", "#text": "Arrêté du 5 octobre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044290042", "@nortexte": "CCPD2127829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-05" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314695", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313890", "@fin": "2006-01-01", "@num": "1795 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006313891", "@fin": "2025-07-01", "@num": "1795 bis", "@etat": "ABROGE_DIFF", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639271", "@fin": "2999-01-01", "@num": "1795 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

" } }, "LEGIARTI000048639271": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1795 bis", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048639271", "URL": "article/LEGI/ARTI/00/00/48/63/92/LEGIARTI000048639271.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er juillet 2025 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023653559", "@num": "5", "#text": "Arrêté du 3 février 2011 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023646378", "@nortexte": "BCRD1105306A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-03" }, { "@id": "LEGIARTI000023653786", "@num": "7", "#text": "Arrêté du 3 février 2011 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023646352", "@nortexte": "BCRD1105304A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-03" }, { "@id": "LEGIARTI000026512438", "@num": "7", "#text": "Arrêté du 9 octobre 2012 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026511277", "@nortexte": "EFID1236735A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-09" }, { "@id": "LEGIARTI000037071013", "@num": "7", "#text": "Arrêté du 13 juin 2018 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000037068412", "@nortexte": "MOMS1803753A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-13" }, { "@id": "LEGIARTI000044291825", "@num": "13", "#text": "Arrêté du 5 octobre 2021 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044290042", "@nortexte": "CCPD2127829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-10-05" }, { "@id": "LEGIARTI000048624944", "@num": "26", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314695", "@num": "362", "#text": "Code général des impôts, CGI. - art. 362", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313890", "@fin": "2006-01-01", "@num": "1795 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006313891", "@fin": "2025-07-01", "@num": "1795 bis", "@etat": "ABROGE_DIFF", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639271", "@fin": "2999-01-01", "@num": "1795 bis", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006313891", "cible": true, "cidtexte": "JORFTEXT000044290042", "id": "LEGIARTI000044291825", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313890", "cible": true, "cidtexte": "JORFTEXT000044290042", "id": "LEGIARTI000044291825", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048639271", "cible": true, "cidtexte": "JORFTEXT000044290042", "id": "LEGIARTI000044291825", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000044291825", "liens_entrants": true }

Article 13 AUTONOME VIGUEUR, en vigueur depuis le 06/11/2021 (Arrêté du 5 octobre 2021 portant organisation de la campagne rhumière et règles de gestion du régime contingentaire)