{ "article": { "LEGIARTI000046196749": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-26", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-26" } }, "META_COMMUN": { "ID": "LEGIARTI000046196749", "URL": "article/LEGI/ARTI/00/00/46/19/67/LEGIARTI000046196749.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au D du XIII de l’article 9 de la loi n° 2022-1157 du 16 août 2022, ces dispositions entrent en vigueur à une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.

Conformément à l'article 1 du décret n° 2023-24 du 23 janvier 2023, ces dispositions entrent en vigueur le lendemain de la publication dudit décret, à savoir le 26 janvier 2023.

" }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000048673889", "@num": "L313-25", "#text": "Code des impositions sur les biens et services - art. L313-25 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048827523", "@num": "9", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGITEXT000047049521", "#text": "Décret n°2023-24 du 23 janvier 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047046962", "@nortexte": "ECOD2232359D", "@numtexte": "2023-24", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-23" }, { "@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" }, { "@id": "LEGIARTI000043662364", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (Ab), I, 1°", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603517", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Rhums traditionnels d'outre-mer consommés en métropole", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603525", "@fin": "2999-01-01", "#text": "Sous-section 3 : Tarifs particuliers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603577", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603591", "@fin": "2999-01-01", "#text": "Chapitre III : ALCOOLS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044603511", "@fin": "2023-01-26", "@num": "L313-26", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046196749", "@fin": "2999-01-01", "@num": "L313-26", "@etat": "VIGUEUR", "@debut": "2023-01-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le tarif particulier prévu à l'article L. 313-25 s'applique, sans préjudice de la mise en œuvre de la soulte mentionnée à l'article 362 du code général des impôts, aux 153 000 premiers hectolitres de rhum traditionnel d'outre-mer mis à la consommation sur le territoire métropolitain au cours de chaque année civile.

" } }, "LEGIARTI000006314695": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006314695", "URL": "article/LEGI/ARTI/00/00/06/31/46/LEGIARTI000006314695.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0362AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi 75-600 1975-07-10", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGIARTI000006319492", "@num": "21", "#text": "Loi - art. 21 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2025-07-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2025-07-01", "@num": "362", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 90 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 80 p. 100 vol.
\n
La gestion du dispositif visé au premier alinéa peut être déléguée à une interprofession créée conformément à la loi n° 75-600 du 10 juillet 1975 relative à l'organisation interprofessionnelle agricole.
\n
Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.
\n
Les conditions d'application de cet article, notamment les modalités de répartition des rhums entre les départements français d'outre-mer et entre les producteurs et la gestion de ces contingents sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000018029990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018029990", "URL": "article/LEGI/ARTI/00/00/18/02/99/LEGIARTI000018029990.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2007-1824 du 25 décembre 2007, article 65-II : Les dispositions introduites par l'article 65-I de la loi n° 2007-1824 entrent en vigueur à compter du 1er janvier 2007.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGIARTI000017885152", "@num": "65", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2025-07-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2025-07-01", "@num": "362", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 108 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 80 % vol (1).

La gestion du dispositif visé au premier alinéa peut être déléguée à une interprofession créée conformément à la loi n° 75-600 du 10 juillet 1975 relative à l'organisation interprofessionnelle agricole.

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

Les conditions d'application de cet article, notamment les modalités de répartition des rhums entre les départements français d'outre-mer et entre les producteurs et la gestion de ces contingents sont fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000020052372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-16", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052372", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052372.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGIARTI000020042135", "@num": "70", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2025-07-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2025-07-01", "@num": "362", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

" } }, "LEGIARTI000025516111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516111", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516111.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000025511622", "@num": "9", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2025-07-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2025-07-01", "@num": "362", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 120 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 90 % vol.

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

" } }, "LEGIARTI000036365681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365681", "URL": "article/LEGI/ARTI/00/00/36/36/56/LEGIARTI000036365681.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000036354088", "@num": "67", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2025-07-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2025-07-01", "@num": "362", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 144 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 90 % vol.

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

" } }, "LEGIARTI000044603513": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-25", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2222-02-22", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044603513", "URL": "article/LEGI/ARTI/00/00/44/60/35/LEGIARTI000044603513.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050932017", "@num": "6", "#text": "Arrêté du 13 décembre 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000050920902", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872796", "@nortexte": "ECOE2435208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000043662364", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (Ab), I, 1°", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603517", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Rhums traditionnels d'outre-mer consommés en métropole", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603525", "@fin": "2999-01-01", "#text": "Sous-section 3 : Tarifs particuliers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603577", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603591", "@fin": "2999-01-01", "#text": "Chapitre III : ALCOOLS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044603513", "@fin": "2222-02-22", "@num": "L313-25", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875861", "@fin": "2999-01-01", "@num": "L313-25", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048673889", "@fin": "2999-01-01", "@num": "L313-25", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les rhums traditionnels d'outre-mer mis à la consommation sur le territoire métropolitain relèvent, dans la limite annuelle prévue à l'article L. 313-26, d'un tarif particulier égal à 903,64 € par hectolitre d'alcool pur contenu dans le produit.

" } }, "LEGIARTI000044875861": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-25", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2222-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000044875861", "URL": "article/LEGI/ARTI/00/00/44/87/58/LEGIARTI000044875861.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 9° de l'article 37 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions sont applicables à compter d'une date fixée par décret ne pouvant être postérieure de plus d'un mois à celle de l'acte pris en application de l'article 203 du traité sur le fonctionnement de l'Union européenne et permettant de considérer ces dispositions conformes au droit de l'Union européenne.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595168", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044595154", "@num": "37", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050932017", "@num": "6", "#text": "Arrêté du 13 décembre 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000050920902", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872796", "@nortexte": "ECOE2435208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000043662364", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (Ab), I, 1°", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603517", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Rhums traditionnels d'outre-mer consommés en métropole", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603525", "@fin": "2999-01-01", "#text": "Sous-section 3 : Tarifs particuliers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603577", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603591", "@fin": "2999-01-01", "#text": "Chapitre III : ALCOOLS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044603513", "@fin": "2222-02-22", "@num": "L313-25", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875861", "@fin": "2999-01-01", "@num": "L313-25", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048673889", "@fin": "2999-01-01", "@num": "L313-25", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les rhums traditionnels d'outre-mer mis à la consommation sur le territoire métropolitain relèvent, dans la limite annuelle prévue à l'article L. 313-26, de tarifs particuliers. Ces tarifs particuliers, en 2022, exprimés en euro par hectolitre d'alcool pur et déterminés en fonction de la collectivité sur le territoire de laquelle ils sont produits, figurent dans le tableau suivant :
\n
\n

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

\n COLLECTIVITÉ DE PRODUCTION	\n TARIF EN 2022 \n (€/ hL)
\n Guadeloupe, Guyane, Martinique ou La Réunion	\n 903,64
\n Saint-Barthélemy, Saint-Pierre-et-Miquelon, îles Wallis et Futuna ou Polynésie française	\n 1 342,87

" } }, "LEGIARTI000044983949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "362", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044983949", "URL": "article/LEGI/ARTI/00/00/44/98/39/LEGIARTI000044983949.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699399", "#text": "Loi n°75-600 du 10 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699399", "@numtexte": "75-600", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006560054", "@num": "3", "#text": "Décret n°88-416 du 22 avril 1988 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000873035", "@nortexte": "ECOC8800033D", "@numtexte": "88-416", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "LEGITEXT000020347244", "#text": "Arrêté du 14 novembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019934802", "@nortexte": "BCFD0829422A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-11-14" }, { "@id": "LEGITEXT000021354772", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344220", "@nortexte": "BCFD0927672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGITEXT000021354781", "#text": "Arrêté du 13 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021344229", "@nortexte": "BCFD0927683A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-13" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794484", "@num": "34", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 34", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048624942", "@num": "25", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295624", "@num": "270", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298912", "@num": "144 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 144 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179958", "@fin": "2025-07-01", "#text": "B bis : Régime du rhum", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314695", "@fin": "2007-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029990", "@fin": "2009-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052372", "@fin": "2012-03-16", "@num": "362", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516111", "@fin": "2018-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365681", "@fin": "2022-01-01", "@num": "362", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044983949", "@fin": "2025-07-01", "@num": "362", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être exportés des départements français d'outre-mer vers la France métropolitaine en exemption de la soulte et jusqu'à concurrence d'une quantité annuelle de 153 000 hectolitres d'alcool pur les rhums et tafias traditionnels qui répondent aux conditions de l'article 3 du décret n° 88-416 du 22 avril 1988 et ne titrant pas plus de 90 % vol.

Les quantités réparties en application du présent article ne sont pas négociables et ne peuvent être l'objet d'aucune transaction.

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L422-43 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196591", "@num": "L422-46", "#text": "Code des impositions sur les biens et services - art. L422-46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196585", "@num": "L422-53", "#text": "Code des impositions sur les biens et services - art. L422-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196579", "@num": "L422-54", "#text": "Code des impositions sur les biens et services - art. L422-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196573", "@num": "L422-55", "#text": "Code des impositions sur les biens et services - art. L422-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196567", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. L422-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196558", "@num": "L423-22", "#text": "Code des impositions sur les biens et services - art. L423-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046192835", "@num": "L423-24-1", "#text": "Code des impositions sur les biens et services - art. L423-24-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196554", "@num": "L423-40", "#text": "Code des impositions sur les biens et services - art. L423-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046192929", "@num": "L423-40-1", "#text": "Code des impositions sur les biens et services - art. L423-40-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196550", "@num": "L423-51", "#text": "Code des impositions sur les biens et services - art. L423-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196562", "@num": "L423-9", "#text": "Code des impositions sur les biens et services - art. L423-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196546", "@num": "L471-34", "#text": "Code des impositions sur les biens et services - art. L471-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196542", "@num": "L471-35", "#text": "Code des impositions sur les biens et services - art. L471-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196537", "@num": "L471-39", "#text": "Code des impositions sur les biens et services - art. L471-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794518", "@num": "170", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 170 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046368254", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196318", "@num": "299", "#text": "Code général des impôts, CGI. - art. 299 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196380", "@num": "L4331-2-1", "#text": "Code général des collectivités territoriales - art. L4331-2-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196336", "@num": "L4437-3-1", "#text": "Code général des collectivités territoriales - art. L4437-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196506", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196441", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196434", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045035678", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196531", "@num": "L245-9", "#text": "Code de la sécurité sociale. - art. L245-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196459", "@num": "L112-7", "#text": "Code de l'urbanisme - art. L112-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196401", "@num": "L541-10-25-1", "#text": "Code de l'environnement - art. L541-10-25-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196396", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196390", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196503", "@num": "L5112-1-28", "#text": "Code des transports - art. L5112-1-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196494", "@num": "L6325-4", "#text": "Code des transports - art. L6325-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196491", "@num": "L6328-1", "#text": "Code des transports - art. L6328-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196488", "@num": "L6328-2", "#text": "Code des transports - art. L6328-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196485", "@num": "L6328-3", "#text": "Code des transports - art. L6328-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196482", "@num": "L6328-4", "#text": "Code des transports - art. L6328-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193157", "@num": "L6328-7", "#text": "Code des transports - art. L6328-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196479", "@num": "L6333-1", "#text": "Code des transports - art. L6333-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196476", "@num": "L6333-3", "#text": "Code des transports - art. L6333-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196473", "@num": "L6333-4", "#text": "Code des transports - art. L6333-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196470", "@num": "L6360-2", "#text": "Code des transports - art. L6360-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193233", "@num": "L6360-3", "#text": "Code des transports - art. L6360-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193240", "@num": "L6360-4", "#text": "Code des transports - art. L6360-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196839", "@num": "L6753-4", "#text": "Code des transports - art. L6753-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193273", "@num": "L6753-5", "#text": "Code des transports - art. L6753-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196467", "@num": "L6763-11", "#text": "Code des transports - art. L6763-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196464", "@num": "L6773-12", "#text": "Code des transports - art. L6773-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196456", "@num": "L6783-15", "#text": "Code des transports - art. L6783-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196425", "@num": "L642-2", "#text": "Code de l'énergie - art. L642-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196413", "@num": "L642-8", "#text": "Code de l'énergie - art. L642-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046188320", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2022-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046188327", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2022-08-18" } ] }, "@cid": "JORFTEXT000046186661", "@nor": "ECOX2218099L", "@num": "2022-1157", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046186661", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2022-08-18", "@id_txt": "LEGITEXT000046188319", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" } ], "@date_publi": "2022-08-17", "@date_signature": "2022-08-16", "@num_parution_jo": "0189" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046188345", "@fin": "2023-12-31", "@num": "9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827523", "@fin": "2999-01-01", "@num": "9", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046186680", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à X.-A créé les dispositions suivantes :

-Code des transports\n
\nArt. L6753-5 \n
\n

A modifié les dispositions suivantes :

-Code des douanes\n
\nArt. 265 ter, Art. 266 quindecies\n
\n

-Code de l'énergie\n
\nArt. L642-2, Art. L642-8\n
\n

-Code de l'environnement\n
\nArt. L541-10-25-1, Art. L571-13, Art. L571-15\n
\n

-Code général des collectivités territoriales\n
\nArt. L4331-2-1, Art. L4425-22, Art. L4437-3-1\n
\n

-Code général des impôts\n
\nArt. 299, Art. 1840 X\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services\n
\nArt. L100-2, Art. L113-3
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services\n
\nSct. Chapitre III : COMPÉTENCES DELEGUEES, Art. L312-22, Art. L312-25, Art. L312-26, Art. L312-29, Art. L312-33, Art. L312-39, Art. L312-40, Art. L312-48, Art. L312-61, Art. L312-70, Art. L312-72, Art. L312-73, Art. L312-76, Art. L312-77, Art. L312-78, Art. L312-79, Art. L312-95, Art. L312-97, Art. L312-100, Art. L312-107, Art. L313-26, Art. L313-35, Art. L313-36, Art. L314-15, Art. L314-26, Art. L314-27, Art. L314-29, Art. L411-1, Art. L421-9, Art. L421-11, Art. L421-30, Art. L421-36, Art. L421-60, Art. L421-73, Art. L421-64, Art. L421-69, Art. L421-80, Art. L421-70, Art. L421-81, Art. L421-95, Art. L421-97, Art. L421-100, Art. L421-101, Art. L421-109, Art. L421-110, Art. L421-149, Art. L421-160, Art. L421-174, Art. L422-13, Art. L422-14, Art. L422-16, Art. L422-22, Art. L422-23, Art. L422-25, Art. L422-26, Art. L422-31, Art. L422-41, Art. L422-43, Art. L422-46, Art. L422-53, Art. L422-54, Art. L422-55, Art. L422-57, Art. L423-9, Art. L423-22, Art. L423-40, Art. L423-51, Art. L471-34, Art. L471-35, Art. L471-39\n
\n

-Code rural et de la pêche maritime\n
\nArt. L731-3\n
\n

-Code de la sécurité sociale.\n
\nArt. L245-9\n
\n

-Code des transports\n
\nArt. L5112-1-28\n
\n

-Code rural et de la pêche maritime\n
\n
-Code des transports\n
, Art. L6325-4, Art. L6328-1, Art. L6328-2, Art. L6328-3, Art. L6328-4, Art. L6333-1, Art. L6333-3, Art. L6333-4, Art. L6360-2, Art. L6763-11, Art. L6773-12, Art. L6783-15\n
\n
\n
-Code de l'urbanisme\n
\nArt. L112-7\n
\n
\n
-Code des transports\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L312-58-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L423-24-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L423-40-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des transports\n
\nArt. L6360-3, Art. L6360-4, Art. L6753-4 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nSct. Paragraphe 6 : Boissons fermentées consommées en Corse, Art. L313-36-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des transports\n
\nArt. L6328-7 \n
\n
\n
\n
\n
XI.-Sont abrogés :
\n
2°, 6° et 8° A abrogé les dispositions suivantes :
\n
-LOI n° 63-778 du 31 juillet 1963\n
\nArt. 22\n
\n
\n
-LOI n° 2014-891 du 8 août 2014\n
\nArt. 10\n
\n
\n
-LOI n° 2021-1900 du 30 décembre 2021\n
\nArt. 170 \n
\n
\n
1° La loi n° 62-879 du 31 juillet 1962 portant divers aménagements du régime économique et fiscal des rhums dans les départements d'outre-mer ;
\n
3° L'article 68 de la loi de finances pour 1971 (n° 70-1199 du 21 décembre 1970) ;
\n
4° L'article 13 de la loi de finances rectificative pour 1972 (n° 72-1147 du 23 décembre 1972) ;
\n
5° L'article 20 de la loi de finances rectificative pour 1976 (n° 76-1220 du 28 décembre 1976) ;
\n
8° L'article 16 du décret impérial n° 6699 du 24 avril 1811 concernant l'organisation administrative et judiciaire de la Corse.
\n
XII.-A.-Les 1°, 2° et 9° à 14° du VI sont applicables à Saint-Pierre-et-Miquelon et dans les îles Wallis et Futuna.
\n
B.-Les 1°, 2°, 31° et 48° à 58° du VI sont applicables à Saint-Barthélemy, à Saint-Martin, en Nouvelle-Calédonie et en Polynésie française.
\n
XIII.-A.-Les 12° et 63° à 65° du VI, le VII et les 1°, 7°, 11° et 12° du IX sont applicables à compter du 1er janvier 2022.
\n
Les 7°, 11° et 12° du IX sont applicables aux contrats en vigueur le 30 décembre 2021 par lesquels l'Etat a confié l'exploitation d'un aérodrome à un tiers.
\n
B.-Le b du 52°, les 60° et 61° du VI et le 5° du IX sont applicables à compter du 1er avril 2022.
\n
C.-Les 9° et 10° du VI entrent en vigueur à une date fixée par arrêté conjoint des ministres chargés du budget et de l'aviation civile, qui ne peut être postérieure de plus de six mois à l'entrée en vigueur de la décision d'exécution du Conseil de l'Union européenne autorisant chacune de ces dispositions en application de l'article 19 de la directive 2003/96/ CE du Conseil du 27 octobre 2003 restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité.
\n
D.-Le 23° du VI entre en vigueur à une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.
\n
\n

" } }, "LEGIARTI000048673889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-25", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2222-02-22" } }, "META_COMMUN": { "ID": "LEGIARTI000048673889", "URL": "article/LEGI/ARTI/00/00/48/67/38/LEGIARTI000048673889.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 10° de l'article 37 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions sont applicables à compter d'une date fixée par décret ne pouvant être postérieure de plus d'un mois à la date la plus tardive entre celle mentionnée au 5° et celle de la réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer ces dispositions comme conformes au droit de l'Union européenne en matière d'aides d'Etat.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044595154", "@num": "37", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046196749", "@num": "L313-26", "#text": "Code des impositions sur les biens et services - art. L313-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050932017", "@num": "6", "#text": "Arrêté du 13 décembre 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGITEXT000050920902", "#text": "Arrêté du 26 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872796", "@nortexte": "ECOE2435208A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-26" }, { "@id": "LEGIARTI000043662364", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (Ab), I, 1°", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044603517", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Rhums traditionnels d'outre-mer consommés en métropole", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603525", "@fin": "2999-01-01", "#text": "Sous-section 3 : Tarifs particuliers", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603577", "@fin": "2999-01-01", "#text": "Section 3 : Montant de l'accise", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044603591", "@fin": "2999-01-01", "#text": "Chapitre III : ALCOOLS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604031", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL D'ACCISE", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604035", "@fin": "2999-01-01", "#text": "Livre III : ÉNERGIES, ALCOOLS ET TABACS", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044603513", "@fin": "2222-02-22", "@num": "L313-25", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044875861", "@fin": "2999-01-01", "@num": "L313-25", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048673889", "@fin": "2999-01-01", "@num": "L313-25", "@etat": "VIGUEUR_DIFF", "@debut": "2222-02-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

\n \n\t\t\tCOLLECTIVITÉ DE PRODUCTION	\n \n\t\t\tTARIF EN 2022\n\t\t\t \n (€/ hL) \n
\n \n\t\t\tGuadeloupe, Guyane, Martinique ou La Réunion	\n \n\t\t\t903,64
\n \n\t\t\tSaint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, îles Wallis et Futuna ou Polynésie française	\n \n\t\t\t1 342,87

" } }, "LEGIARTI000048827523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048827523", "URL": "article/LEGI/ARTI/00/00/48/82/75/LEGIARTI000048827523.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032289986", "@num": "22", "#text": "LOI n° 63-778 du 31 juillet 1963 - art. 22 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000313016", "@numtexte": "63-778", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-31" }, { "@id": "LEGIARTI000029350546", "@num": "10", "#text": "LOI n° 2014-891 du 8 août 2014 - art. 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000044604253", "@num": "L100-2", "#text": "Code des impositions sur les biens et services - art. L100-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046190772", "@num": "L113-3", "#text": "Code des impositions sur les biens et services - art. L113-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196756", "@num": "L312-100", "#text": "Code des impositions sur les biens et services - art. L312-100 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196752", "@num": "L312-107", "#text": "Code des impositions sur les biens et services - art. 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L421-81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196717", "@num": "L421-9", "#text": "Code des impositions sur les biens et services - art. L421-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196671", "@num": "L421-95", "#text": "Code des impositions sur les biens et services - art. L421-95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196667", "@num": "L421-97", "#text": "Code des impositions sur les biens et services - art. L421-97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196635", "@num": "L422-13", "#text": "Code des impositions sur les biens et services - art. L422-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196631", "@num": "L422-14", "#text": "Code des impositions sur les biens et services - art. L422-14 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196627", "@num": "L422-16", "#text": "Code des impositions sur les biens et services - art. L422-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196623", "@num": "L422-22", "#text": "Code des impositions sur les biens et services - art. L422-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834290", "@num": "L422-23", "#text": "Code des impositions sur les biens et services - art. L422-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834278", "@num": "L422-25", "#text": "Code des impositions sur les biens et services - art. L422-25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196611", "@num": "L422-26", "#text": "Code des impositions sur les biens et services - art. L422-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196603", "@num": "L422-31", "#text": "Code des impositions sur les biens et services - art. L422-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196599", "@num": "L422-41", "#text": "Code des impositions sur les biens et services - art. L422-41 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196595", "@num": "L422-43", "#text": "Code des impositions sur les biens et services - art. L422-43 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196591", "@num": "L422-46", "#text": "Code des impositions sur les biens et services - art. L422-46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196585", "@num": "L422-53", "#text": "Code des impositions sur les biens et services - art. L422-53 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196579", "@num": "L422-54", "#text": "Code des impositions sur les biens et services - art. L422-54 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196573", "@num": "L422-55", "#text": "Code des impositions sur les biens et services - art. L422-55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196567", "@num": "L422-57", "#text": "Code des impositions sur les biens et services - art. L422-57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196558", "@num": "L423-22", "#text": "Code des impositions sur les biens et services - art. L423-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046192835", "@num": "L423-24-1", "#text": "Code des impositions sur les biens et services - art. L423-24-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196554", "@num": "L423-40", "#text": "Code des impositions sur les biens et services - art. L423-40 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046192929", "@num": "L423-40-1", "#text": "Code des impositions sur les biens et services - art. L423-40-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196550", "@num": "L423-51", "#text": "Code des impositions sur les biens et services - art. L423-51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196562", "@num": "L423-9", "#text": "Code des impositions sur les biens et services - art. L423-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196546", "@num": "L471-34", "#text": "Code des impositions sur les biens et services - art. L471-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196542", "@num": "L471-35", "#text": "Code des impositions sur les biens et services - art. L471-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196537", "@num": "L471-39", "#text": "Code des impositions sur les biens et services - art. L471-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794518", "@num": "170", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 170 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048769623", "@num": "93", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048769623", "@num": "93", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 93", "@sens": "source", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868449", "@num": "299", "#text": "Code général des impôts, CGI. - art. 299 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196380", "@num": "L4331-2-1", "#text": "Code général des collectivités territoriales - art. L4331-2-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196339", "@num": "L4425-22", "#text": "Code général des collectivités territoriales - art. L4425-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196336", "@num": "L4437-3-1", "#text": "Code général des collectivités territoriales - art. L4437-3-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869406", "@num": "265 ter", "#text": "Code des douanes - art. 265 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844349", "@num": "266 quindecies", "#text": "Code des douanes - art. 266 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047327462", "@num": "L245-9", "#text": "Code de la sécurité sociale. - art. L245-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196459", "@num": "L112-7", "#text": "Code de l'urbanisme - art. L112-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196401", "@num": "L541-10-25-1", "#text": "Code de l'environnement - art. L541-10-25-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196396", "@num": "L571-13", "#text": "Code de l'environnement - art. L571-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196390", "@num": "L571-15", "#text": "Code de l'environnement - art. L571-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196503", "@num": "L5112-1-28", "#text": "Code des transports - art. L5112-1-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196494", "@num": "L6325-4", "#text": "Code des transports - art. L6325-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196491", "@num": "L6328-1", "#text": "Code des transports - art. L6328-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872795", "@num": "L6328-2", "#text": "Code des transports - art. L6328-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048799245", "#text": "Code des transports - art. L6328-3, v. 2.3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196482", "@num": "L6328-4", "#text": "Code des transports - art. L6328-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193157", "@num": "L6328-7", "#text": "Code des transports - art. L6328-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196479", "@num": "L6333-1", "#text": "Code des transports - art. L6333-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196476", "@num": "L6333-3", "#text": "Code des transports - art. L6333-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196473", "@num": "L6333-4", "#text": "Code des transports - art. L6333-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849021", "@num": "L6360-2", "#text": "Code des transports - art. L6360-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193233", "@num": "L6360-3", "#text": "Code des transports - art. L6360-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193240", "@num": "L6360-4", "#text": "Code des transports - art. L6360-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196839", "@num": "L6753-4", "#text": "Code des transports - art. L6753-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193273", "@num": "L6753-5", "#text": "Code des transports - art. L6753-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834265", "@num": "L6763-11", "#text": "Code des transports - art. L6763-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834257", "@num": "L6773-12", "#text": "Code des transports - art. L6773-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196456", "@num": "L6783-15", "#text": "Code des transports - art. L6783-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196425", "@num": "L642-2", "#text": "Code de l'énergie - art. L642-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196413", "@num": "L642-8", "#text": "Code de l'énergie - art. L642-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046188320", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2022-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046188327", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2022-08-18" } ] }, "@cid": "JORFTEXT000046186661", "@nor": "ECOX2218099L", "@num": "2022-1157", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046186661", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2022-08-18", "@id_txt": "LEGITEXT000046188319", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" } ], "@date_publi": "2022-08-17", "@date_signature": "2022-08-16", "@num_parution_jo": "0189" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046188345", "@fin": "2023-12-31", "@num": "9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827523", "@fin": "2999-01-01", "@num": "9", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046186680", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à X.-A créé les dispositions suivantes :

-Code des transports\n
\nArt. L6753-5 \n
\n

A modifié les dispositions suivantes :

-Code des douanes\n
\nArt. 265 ter, Art. 266 quindecies\n
\n

-Code de l'énergie\n
\nArt. L642-2, Art. L642-8\n
\n

-Code de l'environnement\n
\nArt. L541-10-25-1, Art. L571-13, Art. L571-15\n
\n

-Code général des collectivités territoriales\n
\nArt. L4331-2-1, Art. L4425-22, Art. L4437-3-1\n
\n

-Code général des impôts\n
\nArt. 299, Art. 1840 X\n
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services\n
\nArt. L100-2, Art. L113-3
\n

A modifié les dispositions suivantes :

-Code des impositions sur les biens et services\n
Sct. Chapitre III : COMPÉTENCES DELEGUEES, Art. L312-22, Art. L312-25, Art. L312-26, Art. L312-29, Art. L312-33, Art. L312-39, Art. L312-40, Art. L312-48, Art. L312-61, Art. L312-70, Art. L312-72, Art. L312-73, Art. L312-76, Art. L312-77, Art. L312-78, Art. L312-79, Art. L312-95, Art. L312-97, Art. L312-100, Art. L312-107, Art. L313-26, Art. L313-35, Art. L313-36, Art. L314-15, Art. L314-26, Art. L314-27, Art. L314-29, Art. L411-1, Art. L421-9, Art. L421-11, Art. L421-30, Art. L421-36, Art. L421-60, Art. L421-73, Art. L421-64, Art. L421-69, Art. L421-80, Art. L421-70, Art. L421-81, Art. L421-95, Art. L421-97, Art. L421-100, Art. L421-101, Art. L421-109, Art. L421-110, Art. L421-149, Art. L421-160, Art. L421-174, Art. L422-13, Art. L422-14, Art. L422-16, Art. L422-22, Art. L422-23, Art. L422-25, Art. L422-26, Art. L422-31, Art. L422-41, Art. L422-43, Art. L422-46, Art. L422-53, Art. L422-54, Art. L422-55, Art. L422-57, Art. L423-9, Art. L423-22, Art. L423-40, Art. L423-51, Art. L471-34, Art. L471-35, Art. L471-39\n
\n

-Code rural et de la pêche maritime\n
\nArt. L731-3\n
\n

-Code de la sécurité sociale.\n
\nArt. L245-9\n
\n

-Code des transports\n
\nArt. L5112-1-28\n
\n

-Code rural et de la pêche maritime\n
\n
-Code des transports\n
, Art. L6325-4, Art. L6328-1, Art. L6328-2, Art. L6328-3, Art. L6328-4, Art. L6333-1, Art. L6333-3, Art. L6333-4, Art. L6360-2, Art. L6763-11, Art. L6773-12, Art. L6783-15\n
\n
\n
-Code de l'urbanisme\n
\nArt. L112-7\n
\n
\n
-Code des transports\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L312-58-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L423-24-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
\nArt. L423-40-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des transports\n
\nArt. L6360-3, Art. L6360-4, Art. L6753-4 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des impositions sur les biens et services\n
Sct. Paragraphe 6 : Boissons fermentées consommées en Corse, Art. L313-36-1 \n
\n
\n
A créé les dispositions suivantes :
\n
-Code des transports\n
\nArt. L6328-7 \n
\n
\n
\n
\n
XI.-Sont abrogés :
\n
2°, 6° et 8° A abrogé les dispositions suivantes :
\n
-LOI n° 63-778 du 31 juillet 1963\n
\nArt. 22\n
\n
\n
-LOI n° 2014-891 du 8 août 2014\n
\nArt. 10\n
\n
\n
-LOI n° 2021-1900 du 30 décembre 2021\n
\nArt. 170 \n
\n
\n
1° La loi n° 62-879 du 31 juillet 1962 portant divers aménagements du régime économique et fiscal des rhums dans les départements d'outre-mer ;
\n
3° L'article 68 de la loi de finances pour 1971 (n° 70-1199 du 21 décembre 1970) ;
\n
4° L'article 13 de la loi de finances rectificative pour 1972 (n° 72-1147 du 23 décembre 1972) ;
\n
5° L'article 20 de la loi de finances rectificative pour 1976 (n° 76-1220 du 28 décembre 1976) ;
\n
8° L'article 16 du décret impérial n° 6699 du 24 avril 1811 concernant l'organisation administrative et judiciaire de la Corse.
\n
XII.-A.-Les 1°, 2° et 9° à 14° du VI sont applicables à Saint-Pierre-et-Miquelon et dans les îles Wallis et Futuna.
\n
B.-Les 1°, 2°, 31° et 48° à 58° du VI sont applicables à Saint-Barthélemy, à Saint-Martin, en Nouvelle-Calédonie et en Polynésie française.
\n
XIII.-A.-Les 12° et 63° à 65° du VI, le VII et les 1°, 7°, 11° et 12° du IX sont applicables à compter du 1er janvier 2022.
\n
Les 7°, 11° et 12° du IX sont applicables aux contrats en vigueur le 30 décembre 2021 par lesquels l'Etat a confié l'exploitation d'un aérodrome à un tiers.
\n
B.-Le b du 52°, les 60° et 61° du VI et le 5° du IX sont applicables à compter du 1er avril 2022.
\n
C.-Les 9° et 10° du VI entrent en vigueur à une date fixée par arrêté conjoint des ministres chargés du budget et de l'aviation civile, qui ne peut être postérieure de plus de six mois à l'entrée en vigueur de la décision d'exécution du Conseil de l'Union européenne autorisant chacune de ces dispositions en application de l'article 19 de la directive 2003/96/ CE du Conseil du 27 octobre 2003 restructurant le cadre communautaire de taxation des produits énergétiques et de l'électricité.
\n
D.-Le 23° du VI entre en vigueur à une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.
\n
\n

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Article L313-26 AUTONOME VIGUEUR, en vigueur depuis le 26/01/2023 (Code des impositions sur les biens et services)