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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.

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La méconnaissance des obligations déclaratives résultant du deuxième alinéa de l'article L. 665-21 est punie d'une amende d'un montant compris entre 100 € et 750 €.

" } }, "LEGIARTI000048624964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "36", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624964", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624964.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048654701", "#text": "Code rural et de la pêche maritime - Section 1 : Culture et vinification (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654696", "#text": "Code rural et de la pêche maritime - Section 2 : Catégories de produits de la vigne... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654690", "#text": "Code rural et de la pêche maritime - Section 3 : Documents de circulation, déclarat... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654694", "#text": "Code rural et de la pêche maritime - Sous-section 1 : Obligations (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654692", "#text": "Code rural et de la pêche maritime - Sous-section 2 : Contrôle et sanctions (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654652", "#text": "Code rural et de la pêche maritime - Sous-section 2 : Vins de liqueur, cidres, poiré... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654638", "#text": "Code rural et de la pêche maritime - Sous-section 3 : Contrôle et sanctions (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654646", "@num": "L644-10", "#text": "Code rural et de la pêche maritime - art. L644-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654640", "@num": "L644-11", "#text": "Code rural et de la pêche maritime - art. L644-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654634", "@num": "L644-12", "#text": "Code rural et de la pêche maritime - art. L644-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654632", "@num": "L644-13", "#text": "Code rural et de la pêche maritime - art. L644-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654753", "@num": "L665-1", "#text": "Code rural et de la pêche maritime - art. L665-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654688", "@num": "L665-10", "#text": "Code rural et de la pêche maritime - art. L665-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654686", "@num": "L665-11", "#text": "Code rural et de la pêche maritime - art. L665-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654684", "@num": "L665-12", "#text": "Code rural et de la pêche maritime - art. L665-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654682", "@num": "L665-13", "#text": "Code rural et de la pêche maritime - art. L665-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654680", "@num": "L665-14", "#text": "Code rural et de la pêche maritime - art. L665-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654678", "@num": "L665-15", "#text": "Code rural et de la pêche maritime - art. L665-15 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654676", "@num": "L665-16", "#text": "Code rural et de la pêche maritime - art. L665-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654674", "@num": "L665-17", "#text": "Code rural et de la pêche maritime - art. L665-17 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654672", "@num": "L665-18", "#text": "Code rural et de la pêche maritime - art. L665-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654670", "@num": "L665-19", "#text": "Code rural et de la pêche maritime - art. L665-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654749", "@num": "L665-2", "#text": "Code rural et de la pêche maritime - art. L665-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654668", "@num": "L665-20", "#text": "Code rural et de la pêche maritime - art. L665-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654666", "@num": "L665-21", "#text": "Code rural et de la pêche maritime - art. L665-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654664", "@num": "L665-22", "#text": "Code rural et de la pêche maritime - art. L665-22 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654662", "@num": "L665-23", "#text": "Code rural et de la pêche maritime - art. L665-23 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654660", "@num": "L665-24", "#text": "Code rural et de la pêche maritime - art. L665-24 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654658", "@num": "L665-25", "#text": "Code rural et de la pêche maritime - art. L665-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654656", "@num": "L665-26", "#text": "Code rural et de la pêche maritime - art. L665-26 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654703", "@num": "L665-3", "#text": "Code rural et de la pêche maritime - art. L665-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654744", "@num": "L665-4", "#text": "Code rural et de la pêche maritime - art. L665-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654742", "@num": "L665-4-1", "#text": "Code rural et de la pêche maritime - art. L665-4-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654739", "@num": "L665-5", "#text": "Code rural et de la pêche maritime - art. L665-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654737", "@num": "L665-5-1", "#text": "Code rural et de la pêche maritime - art. L665-5-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654731", "@num": "L665-5-2", "#text": "Code rural et de la pêche maritime - art. L665-5-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654728", "@num": "L665-5-3", "#text": "Code rural et de la pêche maritime - art. L665-5-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654722", "@num": "L665-5-4", "#text": "Code rural et de la pêche maritime - art. L665-5-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654715", "@num": "L665-5-5", "#text": "Code rural et de la pêche maritime - art. L665-5-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654713", "@num": "L665-6", "#text": "Code rural et de la pêche maritime - art. L665-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654711", "@num": "L665-7", "#text": "Code rural et de la pêche maritime - art. L665-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654709", "@num": "L665-8", "#text": "Code rural et de la pêche maritime - art. L665-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654707", "@num": "L665-9", "#text": "Code rural et de la pêche maritime - art. L665-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624831", "@fin": "2999-01-01", "#text": "Section 5 : Produits de la vigne, cidres, poirés et hydromels", "@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": "LEGIARTI000048624964", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603891", "@fin": "2999-01-01", "@num": "36", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code rural et de la pêche maritime
\n Sct. Sous-section 2 : Dispositions applicables aux vins bénéficiant de la dénomination \"vin de pays\"., Art. L644-10, Art. L644-11, Sct. Sous-section 3 : Dispositions relatives aux vins à appellation d'origine Vin délimité de qualité supérieure., Art. L644-12, Art. L644-13\n
\n

\n
\n
A créé les dispositions suivantes :

- Code rural et de la pêche maritime
\n Sct. Section 1 : Culture et vinification , Sct. Section 2 : Catégories de produits de la vigne et pratiques œnologiques autorisées , Sct. Sous-section 1 : Obligations , Art. L665-10, Art. L665-11, Art. L665-12, Art. L665-13, Art. L665-14, Art. L665-15, Art. L665-16, Sct. Sous-section 2 : Contrôle et sanctions, Art. L665-17, Art. L665-18, Art. L665-19, Sct. Section 3 : Documents de circulation, déclarations de production, de stock et de récolte, registres, Art. L665-20, Art. L665-21, Art. L665-22, Art. L665-23, Art. L665-24, Art. L665-25, Art. L665-26\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code rural et de la pêche maritime
Art. L665-1, Art. L665-2, Art. L665-3, Art. L665-4, Art. L665-4-1, Art. L665-5, Art. L665-5-1, Art. L665-5-2, Art. L665-5-3, Art. L665-5-4, Art. L665-5-5, Art. L665-6, Art. L665-7, Art. L665-8, Art. L665-9
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048624964", "cible": false, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000048654658", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048654658", "liens_entrants": true }

Article L665-25 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2025 (Code rural et de la pêche maritime)