{ "article": { "LEGIARTI000047875852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047875852", "URL": "article/LEGI/ARTI/00/00/47/87/58/LEGIARTI000047875852.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047876229", "@num": "52 ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 52 ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article 362 du code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047873084", "@nor": "ECOD2313476A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 19 juillet 2023 portant répartition entre les départements et les distilleries du contingent d'exportation de rhum traditionnel", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047873084", "@c_titre_court": "Arrêté du 19 juillet 2023" }, { "@fin": "2999-01-01", "#text": "Arrêté du 19 juillet 2023 portant répartition entre les départements et les distilleries du contingent d'exportation de rhum traditionnel", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000047875849", "@c_titre_court": "Arrêté du 19 juillet 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-07-22", "@date_signature": "2023-07-19", "@num_parution_jo": "0168" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047875852", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047873088", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe IV, CGIANIV.
\n Art. 52 ter\n
\n

\n
" } }, "LEGIARTI000047876229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047876229", "URL": "article/LEGI/ARTI/00/00/47/87/62/LEGIARTI000047876229.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 3 de l’arrêté du 19 juillet 2023 (NOR : ECOD2313476A), ces dispositions sont applicables à compter du 1er janvier 2024.

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"@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146911", "@fin": "2999-01-01", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133785", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": 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"BLOC_TEXTUEL": { "CONTENU": "

Le contingent annuel d'exportation de 153 000 hectolitres d'alcool pur fixé par l'article 362 du code général des impôts est réparti, d'une part, entre rhum traditionnel agricole et rhum traditionnel de sucrerie et, d'autre part, entre les départements d'outre-mer et entre les distilleries, à compter du 1er janvier 2024 conformément au tableau ci-après :

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

		\n \n\t\t\tContingent de rhum \n \n\t\t\t(en hectolitre d'alcool pur)
\n \n\t\t\tDépartement	\n \n\t\t\tNom ou raison sociale de la distillerie	\n \n\t\t\tRhum traditionnel agricole	\n \n\t\t\tRhum traditionnel de sucrerie
\n \n\t\t\tMartinique	\n	\n \n\t\t\t57211,039	\n \n\t\t\t11613,084
\n	\n \n\t\t\tDistillerie Depaz à Saint Pierre	\n \n\t\t\t14020,839	\n
\n	\n \n\t\t\tDistillerie Bellonie et Bourdillon à Rivière-Pilote	\n \n\t\t\t12457,709	\n
\n	\n \n\t\t\tDistillerie des rhums martiniquais St James SA à Sainte-Marie	\n \n\t\t\t14785,032	\n
\n	\n \n\t\t\tDistillerie du Simon à Le François	\n \n\t\t\t9993,539	\n
\n	\n \n\t\t\tDistillerie SCA Héritiers Crassous à Macouba	\n \n\t\t\t4746,987	\n
\n	\n \n\t\t\tDistillerie Neisson au Carbet	\n \n\t\t\t599,794	\n
\n	\n \n\t\t\tDistillerie La Favorite à Fort-de-France	\n \n\t\t\t517,473	\n
\n	\n \n\t\t\tSARL Rex à le François	\n \n\t\t\t89,666	\n
\n	\n \n\t\t\tSAEM du Galion à la Trinité	\n	\n \n\t\t\t11613,084
\n \n\t\t\tGuadeloupe	\n	\n \n\t\t\t18575,426	\n \n\t\t\t35433,003
\n	\n \n\t\t\tDistillerie Bielle à Grand-Bourg	\n \n\t\t\t793,617	\n
\n	\n \n\t\t\tDistillerie Bologne à Basse-Terre	\n \n\t\t\t3037,518	\n
\n	\n \n\t\t\tDistillerie Bellevue au Moule	\n \n\t\t\t7235,89	\n
\n	\n \n\t\t\tDistillerie Espérance à Capesterre-Belle-Eau	\n \n\t\t\t712,503	\n
\n	\n \n\t\t\tDistillerie Montebello à Petit Bourg	\n \n\t\t\t1241,075	\n
\n	\n \n\t\t\tDistillerie Poisson à Grand Bourg (MG)	\n \n\t\t\t525,599	\n
\n	\n \n\t\t\tDistillerie Bellevue à Sainte-Rose	\n \n\t\t\t984,802	\n
\n	\n \n\t\t\tDistillerie de Bellevue-MG	\n \n\t\t\t4044,422	\n
\n	\n \n\t\t\tSA des sucreries et rhumeries MG à Grand Bourg	\n	\n \n\t\t\t7262,997
\n	\n \n\t\t\tSucrerie de Gardel au Moule	\n	\n \n\t\t\t7706,886
\n	\n \n\t\t\tSociété industrielle de sucrerie à Bonne-mère	\n	\n \n\t\t\t20463,12
\n \n\t\t\tLa Réunion	\n	\n \n\t\t\t0	\n \n\t\t\t29914,972
\n	\n \n\t\t\tDistillerie Isautier à St Pierre	\n	\n \n\t\t\t3205,144
\n	\n \n\t\t\tDistillerie de Savanna SA à St André	\n	\n \n\t\t\t9511,196
\n	\n \n\t\t\tDistillerie rivière du Mât SA à St Benoit	\n	\n \n\t\t\t17198,632
\n \n\t\t\tGuyane	\n	\n \n\t\t\t252,476	\n \n\t\t\t0
\n	SARL Rhums Saint-Maurice à Saint-Laurent-du-Maroni	\n \n\t\t\t252,476 \n	\n

\n\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000047876229", "cible": true, "cidtexte": "JORFTEXT000047873084", "id": "LEGIARTI000047875852", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000047875852", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 19 juillet 2023 portant répartition entre les départements et les distilleries du contingent d'exportation de rhum traditionnel)