{ "article": { "LEGIARTI000048654348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3512-14-9", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048654348", "URL": "article/LEGI/ARTI/00/00/48/65/43/LEGIARTI000048654348.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": "LEGIARTI000048624952", "@num": "30", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 30", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048654366", "@fin": "2999-01-01", "#text": "Sous-section 3 : Réglementation de la fabrication et de la fourniture", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032549017", "@fin": "2025-07-01", "#text": "Section 2 : Modalités de vente", "@debut": "2016-05-21" }, { "@id": "LEGISCTA000048654306", "@fin": "2999-01-01", "#text": "Section 2 : Régime économique", "@debut": "2025-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006171552", "@fin": "2016-05-21", "#text": "Chapitre II : Dispositions pénales.", "@debut": "2006-05-25" }, { "@id": "LEGISCTA000032550646", "@fin": "2999-01-01", "#text": "Chapitre II : Produits du tabac", "@debut": "2016-05-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155126", "@fin": "2999-01-01", "#text": "Titre Ier : Lutte contre le tabagisme", "@debut": "2006-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140619", "@fin": "2999-01-01", "#text": "Livre V : Lutte contre le tabagisme et lutte contre le dopage", "@debut": "2006-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125347", "@fin": "2999-01-01", "#text": "Troisième partie : Lutte contre les maladies et dépendances", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048654348", "@fin": "2999-01-01", "@num": "L3512-14-9", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La fabrication de tabac intervient en suspension de l'accise dans le respect des mesures de suivi et de gestion déterminées dans les conditions prévues à l'article L. 311-39 du code des impositions sur les biens et services.

" } }, "LEGIARTI000048624952": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624952", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624952.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048654406", "#text": "Code de la santé publique - Chapitre V : Dispositions répressives (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654306", "#text": "Code de la santé publique - Section 2 : Régime économique (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654441", "#text": "Code de la santé publique - Sous-section 1 : Dispositions générales (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654370", "#text": "Code de la santé publique - Sous-section 1 : Modalités de vente interdites (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654439", "#text": "Code de la santé publique - Sous-section 2 : Dispositions propres au régim... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654368", "#text": "Code de la santé publique - Sous-section 2 : Monopole de la vente au détai... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654366", "#text": "Code de la santé publique - Sous-section 3 : Réglementation de la fabricat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654364", "#text": "Code de la santé publique - Sous-section 4 : Réglementation des prix de vente (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654322", "@num": "L3512-1-1", "#text": "Code de la santé publique - art. L3512-1-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654380", "@num": "L3512-10", "#text": "Code de la santé publique - art. 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L3512-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654372", "@num": "L3512-14", "#text": "Code de la santé publique - art. L3512-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654346", "@num": "L3512-14-10", "#text": "Code de la santé publique - art. L3512-14-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654344", "@num": "L3512-14-11", "#text": "Code de la santé publique - art. L3512-14-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654342", "@num": "L3512-14-12", "#text": "Code de la santé publique - art. L3512-14-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654340", "@num": "L3512-14-13", "#text": "Code de la santé publique - art. L3512-14-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654338", "@num": "L3512-14-14", "#text": "Code de la santé publique - art. L3512-14-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654336", "@num": "L3512-14-15", "#text": "Code de la santé publique - art. L3512-14-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654334", "@num": "L3512-14-16", "#text": "Code de la santé publique - art. L3512-14-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654332", "@num": "L3512-14-17", "#text": "Code de la santé publique - art. L3512-14-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654330", "@num": "L3512-14-18", "#text": "Code de la santé publique - art. L3512-14-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654328", "@num": "L3512-14-19", "#text": "Code de la santé publique - art. L3512-14-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654362", "@num": "L3512-14-2", "#text": "Code de la santé publique - art. 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L3512-14-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654356", "@num": "L3512-14-5", "#text": "Code de la santé publique - art. L3512-14-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654354", "@num": "L3512-14-6", "#text": "Code de la santé publique - art. L3512-14-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654352", "@num": "L3512-14-7", "#text": "Code de la santé publique - art. L3512-14-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654350", "@num": "L3512-14-8", "#text": "Code de la santé publique - art. L3512-14-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654348", "@num": "L3512-14-9", "#text": "Code de la santé publique - art. L3512-14-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654386", "@num": "L3512-27", "#text": "Code de la santé publique - art. L3512-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654382", "@num": "L3512-28", "#text": "Code de la santé publique - art. L3512-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654388", "@num": "L3512-29", "#text": "Code de la santé publique - art. L3512-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654308", "@num": "L3512-4", "#text": "Code de la santé publique - art. L3512-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654411", "@num": "L3515-2-1", "#text": "Code de la santé publique - art. L3515-2-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654408", "@num": "L3515-2-2", "#text": "Code de la santé publique - art. L3515-2-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654404", "@num": "L3515-3", "#text": "Code de la santé publique - art. L3515-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654390", "@num": "L3515-4", "#text": "Code de la santé publique - art. L3515-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654402", "@num": "L3515-5", "#text": "Code de la santé publique - art. 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L3515-6-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654417", "@num": "L3515-6-11", "#text": "Code de la santé publique - art. L3515-6-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654415", "@num": "L3515-6-12", "#text": "Code de la santé publique - art. L3515-6-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654413", "@num": "L3515-6-13", "#text": "Code de la santé publique - art. 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L3515-6-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654429", "@num": "L3515-6-5", "#text": "Code de la santé publique - art. L3515-6-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654427", "@num": "L3515-6-6", "#text": "Code de la santé publique - art. L3515-6-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654425", "@num": "L3515-6-7", "#text": "Code de la santé publique - art. L3515-6-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654423", "@num": "L3515-6-8", "#text": "Code de la santé publique - art. L3515-6-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654421", "@num": "L3515-6-9", "#text": "Code de la santé publique - art. 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A modifié les dispositions suivantes :

- Code de la santé publique
\n Art. L3512-10, Art. L3512-11, Art. L3512-12, Art. L3512-13, Art. L3512-14\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la santé publique
\n Art. L3512-27, Art. L3512-28\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la santé publique
\n Sct. Sous-section 1 : Dispositions générales , Sct. Sous-section 2 : Dispositions propres au régime des contributions indirectes, Art. L3515-6-1, Art. L3515-6-2, Art. L3515-6-3, Art. L3515-6-4, Art. L3515-6-5, Art. L3515-6-6, Art. L3515-6-7, Art. L3515-6-8, Art. L3515-6-9, Art. L3515-6-10, Art. L3515-6-11, Art. L3515-6-12, Art. L3515-6-13\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la santé publique
\n Art. L3512-29\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la santé publique
\n Sct. Chapitre V : Dispositions répressives, Art. L3515-3, Art. L3515-4, Art. L3515-5, Art. L3515-6
\n

\n
\n
A créé les dispositions suivantes :

- Code de la santé publique
\n Art. L3515-2-1, Art. L3515-2-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la santé publique
\n Sct. Sous-section 1 : Modalités de vente interdites , Sct. Sous-section 2 : Monopole de la vente au détail des tabacs manufacturés , Art. L3512-14-2, Art. L3512-14-3, Art. L3512-14-4, Art. L3512-14-5, Sct. Sous-section 3 : Réglementation de la fabrication et de la fourniture , Art. L3512-14-6, Art. L3512-14-7, Art. L3512-14-8, Art. L3512-14-9, Art. L3512-14-10, Art. L3512-14-11, Sct. Sous-section 4 : Réglementation des prix de vente, Art. L3512-14-12, Art. L3512-14-13, Art. L3512-14-14, Art. L3512-14-15, Art. L3512-14-16, Art. L3512-14-17, Art. L3512-14-18, Art. L3512-14-19, Art. L3512-14-20\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la santé publique
\n Art. L3512-1-1, Art. L3512-4, Sct. Section 2 : Régime économique\n
\n

\n
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Article L3512-14-9 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2025 (Code de la santé publique)