{ "article": { "LEGIARTI000048654837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3351-10", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048654837", "URL": "article/LEGI/ARTI/00/00/48/65/48/LEGIARTI000048654837.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.

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La méconnaissance des dispositions de l'article L. 3322-12 est sanctionnée dans les conditions prévues à l'article 1791 du code général des impôts, à l'exception de son dernier alinéa.

" } }, "LEGIARTI000048624966": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624966", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624966.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051203638", "@num": "L3336-5", "#text": "Code de la santé publique - art. 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(VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000048654841", "#text": "Code de la santé publique - Section 2 : Sanctions relevant du régime des c... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654756", "@num": "L3321-2", "#text": "Code de la santé publique - art. L3321-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654780", "@num": "L3322-1", "#text": "Code de la santé publique - art. L3322-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654784", "@num": "L3322-1-1", "#text": "Code de la santé publique - art. L3322-1-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654763", "@num": "L3322-11", "#text": "Code de la santé publique - art. L3322-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654786", "@num": "L3322-12", "#text": "Code de la santé publique - art. L3322-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654775", "@num": "L3322-4", "#text": "Code de la santé publique - art. L3322-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654769", "@num": "L3322-5", "#text": "Code de la santé publique - art. L3322-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654758", "@num": "L3334-1", "#text": "Code de la santé publique - art. L3334-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654827", "@num": "L3336-1", "#text": "Code de la santé publique - art. L3336-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654820", "@num": "L3336-2", "#text": "Code de la santé publique - art. L3336-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654804", "@num": "L3336-3", "#text": "Code de la santé publique - art. L3336-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654800", "@num": "L3336-4", "#text": "Code de la santé publique - art. L3336-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654794", "@num": "L3336-5", "#text": "Code de la santé publique - art. L3336-5 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654792", "@num": "L3336-6", "#text": "Code de la santé publique - art. L3336-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654790", "@num": "L3336-7", "#text": "Code de la santé publique - art. L3336-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654788", "@num": "L3336-8", "#text": "Code de la santé publique - art. L3336-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654882", "@num": "L3351-1", "#text": "Code de la santé publique - art. L3351-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654837", "@num": "L3351-10", "#text": "Code de la santé publique - art. L3351-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654835", "@num": "L3351-11", "#text": "Code de la santé publique - art. L3351-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654833", "@num": "L3351-12", "#text": "Code de la santé publique - art. L3351-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654831", "@num": "L3351-13", "#text": "Code de la santé publique - art. L3351-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654877", "@num": "L3351-2", "#text": "Code de la santé publique - art. L3351-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688089", "@num": "L3351-3", "#text": "Code de la santé publique - art. L3351-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688092", "@num": "L3351-4", "#text": "Code de la santé publique - art. L3351-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654873", "@num": "L3351-5", "#text": "Code de la santé publique - art. L3351-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654870", "@num": "L3351-6", "#text": "Code de la santé publique - art. L3351-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654866", "@num": "L3351-6-1", "#text": "Code de la santé publique - art. L3351-6-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654857", "@num": "L3351-6-2", "#text": "Code de la santé publique - art. L3351-6-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654851", "@num": "L3351-7", "#text": "Code de la santé publique - art. L3351-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654845", "@num": "L3351-8", "#text": "Code de la santé publique - art. L3351-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654839", "@num": "L3351-9", "#text": "Code de la santé publique - art. L3351-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654907", "@num": "L3352-11", "#text": "Code de la santé publique - art. L3352-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654905", "@num": "L3352-12", "#text": "Code de la santé publique - art. L3352-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688614", "@num": "L3822-3", "#text": "Code de la santé publique - art. L3822-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688627", "@num": "L3832-1", "#text": "Code de la santé publique - art. L3832-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624832", "@fin": "2999-01-01", "#text": "Section 6 : Commerce de l'alcool", "@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": "LEGIARTI000048624966", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603892", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de la santé publique
\n Art. L3321-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la santé publique
\n Sct. Section 1 : Interdictions d'exercice et d'emplois , Sct. Section 2 : Autres règles régissant l'exploitation, Art. L3336-5, Art. L3336-6, Art. L3336-7, Art. L3336-8\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la santé publique
\n Art. L3322-1-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la santé publique
\n Art. L3322-1, Art. L3322-4, Art. L3322-5, Art. L3322-11, Art. L3334-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la santé publique
Art. L3336-1, Art. L3336-2, Art. L3336-3, Art. L3336-4\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la santé publique
Art. L3351-1, Art. L3351-2, Art. L3351-5, Art. L3351-6, Art. L3351-6-1, Art. L3351-6-2, Art. L3351-7, Art. L3351-8
\n

\n
\n
A créé les dispositions suivantes :

- Code de la santé publique
\n Art. L3352-11, Art. L3352-12\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la santé publique
\n Art. L3351-3, Art. L3351-4\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la santé publique
\n Art. L3822-3, Art. L3832-1\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la santé publique
\n Art. L3322-12\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la santé publique
\n Sct. Section 1 : Dispositions générales , Sct. Section 2 : Sanctions relevant du régime des contributions indirectes, Art. L3351-9, Art. L3351-10, Art. L3351-11, Art. L3351-12, Art. L3351-13\n
\n

\n
" } }, "LEGIARTI000051203638": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3336-5", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051203638", "URL": "article/LEGI/ARTI/00/00/51/20/36/LEGIARTI000051203638.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 68 de la loi n° 2025-127 du 14 février 2025, le I de l'article précité entre en vigueur le 1er juillet 2025.

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Toute personne se livrant à la vente au détail de boissons ne provenant pas de sa propre récolte ou de bières qui ne sont pas issues de sa production exerce son activité en qualité de débitant de boissons.

Elle justifie de toute détention de produits alcooliques soumis à accise par le document mentionné au 4° de l'article L. 311-39 du code des impositions sur les biens et services ou au moyen d'une quittance attestant de la sortie régulière de la suspension de l'accise.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048624966", "cible": false, "cidtexte": "LEGITEXT000006072665", "id": "LEGIARTI000048654837", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048654837", "liens_entrants": true }

Article L3351-10 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2025 (Code de la santé publique)