{ "article": { "LEGIARTI000048639253": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1816", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048639253", "URL": "article/LEGI/ARTI/00/00/48/63/92/LEGIARTI000048639253.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048624944", "@num": "26", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000006309951", "@num": "505", "#text": "Code général des impôts, CGI. - art. 505", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304869", "@num": "514 bis", "#text": "Code général des impôts, CGI. - art. 514 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162924", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049245902", "@fin": "1979-07-01", "@num": "1816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313939", "@fin": "2011-05-19", "@num": "1816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041677", "@fin": "2016-06-13", "@num": "1816", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702178", "@fin": "2019-12-30", "@num": "1816", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000041472234", "@fin": "2025-07-01", "@num": "1816", "@etat": "ABROGE_DIFF", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639253", "@fin": "2999-01-01", "@num": "1816", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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En cas de condamnation d'un débitant de boissons pour rébellion ou violences contre les agents, le tribunal peut, indépendamment des autres pénalités encourues, ordonner la fermeture du débit pour une durée de six mois au plus.

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" } }, "LEGIARTI000006304869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "514 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304869", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304869.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0514ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1812 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 178 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 178 AB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597874", "@num": "178 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179678", "@fin": "1993-01-01", "#text": "II bis : Essences pouvant servir à la fabrication de boissons alcooliques.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162591", "@fin": "1993-01-01", "#text": "Section V : Régimes particuliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147050", "@fin": "1998-04-22", "#text": "Chapitre premier : Boissons", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000049582531", "@fin": "1979-07-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304869", "@fin": "1993-01-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304870", "@fin": "2001-03-31", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304871", "@fin": "2009-04-10", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020549046", "@fin": "2020-01-01", "@num": "514 bis", "@etat": "ABROGE", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des interdictions visées à l'article 1812-2, des décrets pris en conseil des ministres fixent les conditions dans lesquelles les essences pouvant servir à la fabrication de boissons alcooliques, telles que les essences d'anis, de badiane, de fenouil, d'hysope, ainsi que les essences d'absinthe et produits assimilés ou susceptibles de les suppléer, peuvent, sous quelque forme que ce soit, être importés, fabriqués, mis en circulation, détenus ou vendus (1).
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(1) Annexe III, art. 178 A à 178 AB.
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" } }, "LEGIARTI000006304870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "514 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304870", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0514ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1812 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 178 A, 178 AB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000541388", "#text": "Loi 92-677 1992-07-17 art. 121", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318440", "@num": "87", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 87 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597874", "@num": "178 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179912", "@fin": "2025-07-01", "#text": "II bis : Essences pouvant servir à la fabrication de boissons alcooliques", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162617", "@fin": "2025-07-01", "#text": "Section V : Régimes particuliers", "@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": "LEGIARTI000049582531", "@fin": "1979-07-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304869", "@fin": "1993-01-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304870", "@fin": "2001-03-31", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304871", "@fin": "2009-04-10", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020549046", "@fin": "2020-01-01", "@num": "514 bis", "@etat": "ABROGE", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des interdictions visées au 2 de l'article 1812, des décrets pris en conseil des ministres fixent les conditions dans lesquelles les essences pouvant servir à la fabrication de boissons alcooliques, telles que les essences d'anis, de badiane, de fenouil, d'hysope, ainsi que les essences d'absinthe et produits assimilés ou susceptibles de les suppléer, peuvent, sous quelque forme que ce soit, être introduits sur le territoire national, fabriqués, mis en circulation, détenus ou vendus (1).
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(1) Annexe III, art. 178 A à 178 AB.
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" } }, "LEGIARTI000006304871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "514 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304871", "URL": "article/LEGI/ARTI/00/00/06/30/48/LEGIARTI000006304871.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0514ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1812", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006698230", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400219", "@nortexte": "MESX0000036R", "@numtexte": "2000-548", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597874", "@num": "178 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688001", "@num": "L3322-5", "#text": "Code de la santé publique - art. L3322-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179912", "@fin": "2025-07-01", "#text": "II bis : Essences pouvant servir à la fabrication de boissons alcooliques", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162617", "@fin": "2025-07-01", "#text": "Section V : Régimes particuliers", "@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": "LEGIARTI000049582531", "@fin": "1979-07-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304869", "@fin": "1993-01-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304870", "@fin": "2001-03-31", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304871", "@fin": "2009-04-10", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020549046", "@fin": "2020-01-01", "@num": "514 bis", "@etat": "ABROGE", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ainsi qu'il est dit à l'article L. 3322-5 du code de la santé publique, il est interdit à un producteur ou fabricant d'essences pouvant servir à la fabrication des boissons alcooliques, telles que les essences d'anis, de badiane, de fenouil, d'hysope, ainsi qu'aux producteurs ou fabricants d'anéthol, de procéder à la vente ou à l'offre, à titre gratuit, desdits produits à toutes personnes autres que les fabricants de boissons ayant qualité d'entrepositaires vis-à-vis de l'administration des contributions indirectes, les pharmaciens, les parfumeurs, les fabricants de produits alimentaires ou industriels et les négociants exportateurs directs.
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La revente de ces produits en nature sur le marché intérieur est interdite à toutes ces catégories à l'exception des pharmaciens qui ne peuvent les délivrer que sur ordonnance médicale et doivent inscrire les prescriptions qui les concernent sur leur registre d'ordonnances.
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Sans préjudice des interdictions mentionnées au 2 de l'article 1812 du code général des impôts, sont fixées par décret pris en conseil des ministres les conditions dans lesquelles les essences mentionnées à l'alinéa premier du présent article ainsi que les essences d'absinthe et produits assimilés ou susceptibles de les suppléer peuvent, sous quelque forme que ce soit, être importées, fabriquées, mises en circulation, détenues ou vendues.
" } }, "LEGIARTI000006309951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "505", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1979-03-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309951", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309951.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0505AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 464 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 502", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162836", "@fin": "1986-01-01", "#text": "COMMERCE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048370532", "@fin": "1954-08-15", "@num": "505", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582521", "@fin": "1979-07-01", "@num": "505", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309951", "@fin": "1979-03-11", "@num": "505", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309952", "@fin": "2000-03-31", "@num": "505", "@etat": "MODIFIE", "@debut": "1979-03-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309953", "@fin": "2015-10-09", "@num": "505", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Il est interdit aux débitants de boissons de détenir des alcools ayant le caractère de spiritueux rectifiés au sens de la réglementation en matière de fraudes commerciales, à l'exception des eaux-de-vie de fantaisie et des genièvres artificiels ou de fantaisie ne titrant pas plus de 40 degrés et reçus en bouteilles capsulées et sous étiquette mentionnant les nom et adresse du fabricant ou du préparateur.
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2 Sans préjudice des interdictions prévues au 1, il est interdit aux personnes visées à l'article 502 de recevoir, détenir, vendre à consommer sur place ou à emporter, expédier des spiritueux autrement que dans des bouteilles conditionnées comme il est dit à l'article 464 bis. Des arrêtés du ministre de l'économie et des finances déterminent, en tant que de besoin, les conditions d'application des dispositions du présent paragraphe.
\n
" } }, "LEGIARTI000006309952": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "505", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1979-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006309952", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309952.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0505AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 464 bis, 502", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000337222", "#text": "Décret 79-200 1979-03-05 ART. 4 JORF 11 MARS 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000337222", "@numtexte": "79-200", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-05" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197398", "@fin": "2025-07-01", "#text": "3° : Interdictions relatives à la détention des alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191727", "@fin": "2025-07-01", "#text": "2 : Autres débitants", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179704", "@fin": "2025-07-01", "#text": "III : Débitants", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000048370532", "@fin": "1954-08-15", "@num": "505", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582521", "@fin": "1979-07-01", "@num": "505", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309951", "@fin": "1979-03-11", "@num": "505", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309952", "@fin": "2000-03-31", "@num": "505", "@etat": "MODIFIE", "@debut": "1979-03-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309953", "@fin": "2015-10-09", "@num": "505", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Il est interdit aux débitants de boissons de détenir des alcools ayant le caractère de spiritueux rectifiés au sens de la réglementation en matière de fraudes commerciales, à l'exception des eaux-de-vie de fantaisie et des genièvres artificiels ou de fantaisie ne titrant pas plus de 40 % vol. et reçus en bouteilles capsulées et sous étiquette mentionnant les nom et adresse du fabricant ou du préparateur.
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2. Sans préjudice des interdictions prévues au 1, il est interdit aux personnes visées à l'article 502 de recevoir, détenir, vendre à consommer sur place ou à emporter, expédier des spiritueux autrement que dans des bouteilles conditionnées comme il est dit à l'article 464 bis. Des arrêtés du ministre de l'économie et des finances déterminent, en tant que de besoin, les conditions d'application des dispositions du présent paragraphe.
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" } }, "LEGIARTI000006309953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "505", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309953", "URL": "article/LEGI/ARTI/00/00/06/30/99/LEGIARTI000006309953.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0505AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000031280182", "@num": "4", "#text": "ORDONNANCE n°2015-1247 du 7 octobre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031279520", "@nortexte": "AGRT1518202R", "@numtexte": "2015-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197398", "@fin": "2025-07-01", "#text": "3° : Interdictions relatives à la détention des alcools", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191727", "@fin": "2025-07-01", "#text": "2 : Autres débitants", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179704", "@fin": "2025-07-01", "#text": "III : Débitants", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162616", "@fin": "2025-07-01", "#text": "Section IV : Commerce", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000048370532", "@fin": "1954-08-15", "@num": "505", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582521", "@fin": "1979-07-01", "@num": "505", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309951", "@fin": "1979-03-11", "@num": "505", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309952", "@fin": "2000-03-31", "@num": "505", "@etat": "MODIFIE", "@debut": "1979-03-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309953", "@fin": "2015-10-09", "@num": "505", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Il est interdit aux débitants de boissons de détenir des alcools ayant le caractère de spiritueux rectifiés au sens de la réglementation en matière de fraudes commerciales, à l'exception des eaux-de-vie de fantaisie et des genièvres artificiels ou de fantaisie ne titrant pas plus de 40 % vol. et reçus en bouteilles capsulées et sous étiquette mentionnant les nom et adresse du fabricant ou du préparateur.
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2. (Abrogé).
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" } }, "LEGIARTI000020549046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "514 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549046", "URL": "article/LEGI/ARTI/00/00/20/54/90/LEGIARTI000020549046.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000039793381", "@num": "188", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 188", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597874", "@num": "178 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688001", "@num": "L3322-5", "#text": "Code de la santé publique - art. L3322-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179912", "@fin": "2025-07-01", "#text": "II bis : Essences pouvant servir à la fabrication de boissons alcooliques", "@debut": "1993-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162617", "@fin": "2025-07-01", "#text": "Section V : Régimes particuliers", "@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": "LEGIARTI000049582531", "@fin": "1979-07-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304869", "@fin": "1993-01-01", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304870", "@fin": "2001-03-31", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304871", "@fin": "2009-04-10", "@num": "514 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020549046", "@fin": "2020-01-01", "@num": "514 bis", "@etat": "ABROGE", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le régime de la vente, de la revente, de l'offre à titre gratuit et de la circulation des essences pouvant servir à la fabrication de boissons alcooliques est fixé par l'article L. 3322-5 du code de la santé publique.

" } }, "LEGIARTI000048370532": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "505", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-15", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048370532", "URL": "article/LEGI/ARTI/00/00/48/37/05/LEGIARTI000048370532.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162836", "@fin": "1986-01-01", "#text": "COMMERCE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048370532", "@fin": "1954-08-15", "@num": "505", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049582521", "@fin": "1979-07-01", "@num": "505", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309951", "@fin": "1979-03-11", "@num": "505", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309952", "@fin": "2000-03-31", "@num": "505", "@etat": "MODIFIE", "@debut": "1979-03-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309953", "@fin": "2015-10-09", "@num": "505", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est interdit aux débitants de boissons de détenir des alcools ayant le caractère de spiritueux rectifiés au sens de la réglementation en matière de fraudes commerciales, à l’exception des eaux-de-vie de fantaisie et des genièvres artificiels ou de fantaisie ne titrant pas plus de 40 degrés et reçus en bouteilles capsulées et sous étiquette mentionnant les nom et adresse du fabricant ou du préparateur.

" } }, "LEGIARTI000048624944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624944", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624944.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046872939", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639291", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639283", "@num": "1791 bis", "#text": "Code général des impôts, CGI. - art. 1791 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639316", "@num": "1791-0", "#text": "Code général des impôts, CGI. - art. 1791-0 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639314", "@num": "1791-0 bis", "#text": "Code général des impôts, CGI. - art. 1791-0 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623606", "@num": "1794", "#text": "Code général des impôts, CGI. - art. 1794 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639275", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364704", "@num": "1797", "#text": "Code général des impôts, CGI. - art. 1797 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623603", "@num": "1798 ter", "#text": "Code général des impôts, CGI. - art. 1798 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639269", "@num": "1799", "#text": "Code général des impôts, CGI. - art. 1799 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313904", "@num": "1801", "#text": "Code général des impôts, CGI. - art. 1801 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283633", "@num": "1802", "#text": "Code général des impôts, CGI. - art. 1802 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861261", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639267", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764772", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873076", "@num": "1808", "#text": "Code général des impôts, CGI. - art. 1808 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313920", "@num": "1809", "#text": "Code général des impôts, CGI. - art. 1809 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639264", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861229", "@num": "1811", "#text": "Code général des impôts, CGI. - art. 1811 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548774", "@num": "1812", "#text": "Code général des impôts, CGI. - art. 1812 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041666", "@num": "1813", "#text": "Code général des impôts, CGI. - art. 1813 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639257", "@num": "1817", "#text": "Code général des impôts, CGI. - art. 1817 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313941", "@num": "1818", "#text": "Code général des impôts, CGI. - art. 1818 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041673", "@num": "1819", "#text": "Code général des impôts, CGI. - art. 1819 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313949", "@num": "1823", "#text": "Code général des impôts, CGI. - art. 1823 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639251", "@num": "1825", "#text": "Code général des impôts, CGI. - art. 1825 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041718", "@num": "1825 A", "#text": "Code général des impôts, CGI. - art. 1825 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313956", "@num": "1825 B", "#text": "Code général des impôts, CGI. - art. 1825 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313957", "@num": "1825 D", "#text": "Code général des impôts, CGI. - art. 1825 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639247", "@num": "1825 F", "#text": "Code général des impôts, CGI. - art. 1825 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639245", "@num": "1825 G", "#text": "Code général des impôts, CGI. - art. 1825 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818664", "@num": "1825 H", "#text": "Code général des impôts, CGI. - art. 1825 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639239", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624827", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624891", "@fin": "2999-01-01", "#text": "Chapitre III : Transfert des dispositions non fiscales du code général des impôts et du code des douanes dans d'autres codes", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624944", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603881", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1798 bis, Art. 1799
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1753, Art. 1791, Art. 1791 bis, Art. 1795, Art. 1795 bis, Art. 1799, Art. 1804 B, Art. 1810, Art. 1817, Art. 1816, Art. 1825, Art. 1825 F, Art. 1825 G, Art. 1920\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1791-0, Art. 1791-0 bis\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1791 ter, Art. 1793 A, Art. 1794, Art. 1797, Art. 1798, Art. 1798 ter, Art. 1801, Art. 1802, Art. 1804, Art. 1807, Art. 1808, Art. 1809, Art. 1811, Art. 1812, Art. 1813, Art. 1818, Art. 1819, Art. 1821, Art. 1823, Art. 1825 A, Art. 1825 B, Art. 1825 C, Art. 1825 D, Art. 1825 H\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309953", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000048639253", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309952", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000048639253", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048624944", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000048639253", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006304869", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000048639253", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304870", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000048639253", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304871", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000048639253", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309951", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000048639253", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020549046", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000048639253", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048370532", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000048639253", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048639253", "liens_entrants": true }

Article 1816 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2025 (Code général des impôts)