{ "article": { "LEGIARTI000048711405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048711405", "URL": "article/LEGI/ARTI/00/00/48/71/14/LEGIARTI000048711405.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006775417", "@num": "2", "#text": "Décret n° 63-1104 du 30 octobre 1963 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000047699021", "@num": "406 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 406 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047698598", "@num": "406 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 406 terdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306738", "@num": "1613 bis", "#text": "Code général des impôts, CGI. - art. 1613 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310076", "@num": "568", "#text": "Code général des impôts, CGI. - art. 568", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742147", "@num": "L245-7", "#text": "Code de la sécurité sociale. - art. L245-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "premier alinéa du II de l'article 406 terdecies de l'annexe III au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000048706332", "@nor": "ECOD2330969D", "@num": "2023-1295", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-1295 du 28 décembre 2023 relatif aux modalités de déclaration, de paiement et de remboursement des accises sur les alcools et les tabacs et autres prélèvements obéissant aux mêmes règles", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048706332", "@c_titre_court": "Décret n°2023-1295 du 28 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-1295 du 28 décembre 2023 relatif aux modalités de déclaration, de paiement et de remboursement des accises sur les alcools et les tabacs et autres prélèvements obéissant aux mêmes règles", "@debut": "2024-01-01", "@id_txt": "LEGITEXT000048711386", "@c_titre_court": "Décret n°2023-1295 du 28 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-29", "@date_signature": "2023-12-28", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048711405", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048706352", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code général des impôts, annexe III
\nArt. 406 terdecies\n
\n

" } }, "LEGIARTI000006306738": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006306738", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306738.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1613ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 403", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code des débits de boissons L1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 29 JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162725", "@fin": "2011-12-30", "#text": "Section III : Contribution perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "1997-04-11" }, { "@id": "LEGISCTA000025074069", "@fin": "2018-06-14", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "2011-12-30" }, { "@id": "LEGISCTA000037065050", "@fin": "2999-01-01", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306738", "@fin": "1999-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306739", "@fin": "2000-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306740", "@fin": "2002-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306741", "@fin": "2005-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306742", "@fin": "2010-04-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664303", "@fin": "2015-10-09", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283773", "@fin": "2018-06-14", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037065084", "@fin": "2019-06-08", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686596", "@fin": "2019-12-28", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041394856", "@fin": "2022-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873236", "@fin": "2024-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877122", "@fin": "2023-12-31", "@num": "1613 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834517", "@fin": "2999-01-01", "@num": "1613 bis", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les boissons obtenues par mélange préalable entre les boissons visées au 5° de l'article L. 1 du code des débits de boissons et des mesures contre l'alcoolisme et des boissons sans alcool font l'objet d'une taxe perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés.
\n
Le montant de la taxe est fixé à 1,50 F par décilitre.
\n
La taxe est due par les fabricants sur le territoire national, à défaut par les importateurs ou ceux qui réalisent l'acquisition intracommunautaire de ces boissons.
\n
La taxe est recouvrée et contrôlée comme le droit de consommation visé à l'article 403.
" } }, "LEGIARTI000006306739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306739", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306739.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1613ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 402 bis, 403, 438, 520 A, 302 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006758044", "@num": "12", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 12 () JORF 27 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "JORFTEXT000000209983", "#text": "Décret 99-382 1999-05-18", "@sens": "source", "@cidtexte": "JORFTEXT000000209983", "@nortexte": "ECOF9900018D", "@numtexte": "99-382", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-18" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162725", "@fin": "2011-12-30", "#text": "Section III : Contribution perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "1997-04-11" }, { "@id": "LEGISCTA000025074069", "@fin": "2018-06-14", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "2011-12-30" }, { "@id": "LEGISCTA000037065050", "@fin": "2999-01-01", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306738", "@fin": "1999-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306739", "@fin": "2000-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306740", "@fin": "2002-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306741", "@fin": "2005-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306742", "@fin": "2010-04-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664303", "@fin": "2015-10-09", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283773", "@fin": "2018-06-14", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037065084", "@fin": "2019-06-08", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686596", "@fin": "2019-12-28", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041394856", "@fin": "2022-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873236", "@fin": "2024-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877122", "@fin": "2023-12-31", "@num": "1613 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834517", "@fin": "2999-01-01", "@num": "1613 bis", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les boissons constituées par un mélange préalable de boissons ayant un titre alcoométrique n'excédant pas 1,2 % vol. et de boissons alcooliques passibles d'un droit mentionné aux articles 402 bis, 403, 438 et au a du I de l'article 520 A, lorsqu'elles sont conditionnées pour la vente au détail en récipients de moins de 60 centilitres, font l'objet d'une taxe perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés dès lors que le mélange ainsi obtenu titre plus de 1,2 % vol.
\n
Les boissons alcooliques passibles d'un des droits mentionnés au premier alinéa, lorsqu'elles sont additionnées exclusivement d'eau, ne sont pas soumises à la taxe.
\n
II. - Le tarif de la taxe mentionnée au I est fixé à 36,4 F p ar décilitre d'alcool pur.
\n
III. - La taxe est due lors de la mise à la consommation en France des boissons résultant d'un mélange mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les marchands en gros, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons ou par les personnes visées au b du II de l'article 302 D.
\n
IV. - Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.
\n
V. - Le produit de cette taxe est versé à l'Agence centrale d es organismes de sécurité sociale.
" } }, "LEGIARTI000006306740": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306740", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306740.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1613ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 402 bis, 403, 438, 520 A, 302 D", "@sens": "source", "@typelien": "CITATION" }, { "@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": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162725", "@fin": "2011-12-30", "#text": "Section III : Contribution perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "1997-04-11" }, { "@id": "LEGISCTA000025074069", "@fin": "2018-06-14", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "2011-12-30" }, { "@id": "LEGISCTA000037065050", "@fin": "2999-01-01", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306738", "@fin": "1999-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306739", "@fin": "2000-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306740", "@fin": "2002-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306741", "@fin": "2005-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306742", "@fin": "2010-04-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664303", "@fin": "2015-10-09", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283773", "@fin": "2018-06-14", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037065084", "@fin": "2019-06-08", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686596", "@fin": "2019-12-28", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041394856", "@fin": "2022-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873236", "@fin": "2024-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877122", "@fin": "2023-12-31", "@num": "1613 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834517", "@fin": "2999-01-01", "@num": "1613 bis", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les boissons constituées par un mélange préalable de boissons ayant un titre alcoométrique n'excédant pas 1,2 % vol. et de boissons alcooliques passibles d'un droit mentionné aux articles 402 bis, 403, 438 et au a du I de l'article 520 A, lorsqu'elles sont conditionnées pour la vente au détail en récipients de moins de 60 centilitres, font l'objet d'une taxe perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés dès lors que le mélange ainsi obtenu titre plus de 1,2 % vol.
\n
Les boissons alcooliques passibles d'un des droits mentionnés au premier alinéa, lorsqu'elles sont additionnées exclusivement d'eau, ne sont pas soumises à la taxe.
\n
II. - Le tarif de la taxe mentionnée au I est fixé à 36,4 F par décilitre d'alcool pur.
\n
III. - La taxe est due lors de la mise à la consommation en France des boissons résultant d'un mélange mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons ou par les personnes visées au b du II de l'article 302 D.
\n
IV. - Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.
\n
V. - Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.
" } }, "LEGIARTI000006306741": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306741", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306741.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1613ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 402 bis, 403, 438, 520 A, 302 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Règlement CE 1103-97 1997-06-17 art. 5 JOCE 19 juin 1997 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 2866-98 1998-12-31 art. 1 JOCE 31 décembre 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 974-98 1998-05-03 art. 14 JOCE 11 mai 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162725", "@fin": "2011-12-30", "#text": "Section III : Contribution perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "1997-04-11" }, { "@id": "LEGISCTA000025074069", "@fin": "2018-06-14", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "2011-12-30" }, { "@id": "LEGISCTA000037065050", "@fin": "2999-01-01", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306738", "@fin": "1999-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306739", "@fin": "2000-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306740", "@fin": "2002-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306741", "@fin": "2005-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306742", "@fin": "2010-04-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664303", "@fin": "2015-10-09", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283773", "@fin": "2018-06-14", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037065084", "@fin": "2019-06-08", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686596", "@fin": "2019-12-28", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041394856", "@fin": "2022-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873236", "@fin": "2024-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877122", "@fin": "2023-12-31", "@num": "1613 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834517", "@fin": "2999-01-01", "@num": "1613 bis", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les boissons constituées par un mélange préalable de boissons ayant un titre alcoométrique n'excédant pas 1,2 % vol. et de boissons alcooliques passibles d'un droit mentionné aux articles 402 bis, 403, 438 et au a du I de l'article 520 A, lorsqu'elles sont conditionnées pour la vente au détail en récipients de moins de 60 centilitres, font l'objet d'une taxe perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés dès lors que le mélange ainsi obtenu titre plus de 1,2 % vol.
\n
Les boissons alcooliques passibles d'un des droits mentionnés au premier alinéa, lorsqu'elles sont additionnées exclusivement d'eau, ne sont pas soumises à la taxe.
\n
II. - Le tarif de la taxe mentionnée au I est fixé à 5,55 euros par décilitre d'alcool pur.
\n
III. - La taxe est due lors de la mise à la consommation en France des boissons résultant d'un mélange mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons ou par les personnes visées au b du II de l'article 302 D.
\n
IV. - Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.
\n
V. - Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.
" } }, "LEGIARTI000006306742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306742", "URL": "article/LEGI/ARTI/00/00/06/30/67/LEGIARTI000006306742.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1613ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 402 bis, 403, 438, 520 A, 302 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000787078", "#text": "Loi 2004-806 2004-08-09 art. 44 II", "@sens": "source", "@cidtexte": "JORFTEXT000000787078", "@nortexte": "SANX0300055L", "@numtexte": "2004-806", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006697663", "@num": "44", "#text": "Loi n°2004-806 du 9 août 2004 - art. 44 () JORF 11 août 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000787078", "@nortexte": "SANX0300055L", "@numtexte": "2004-806", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162725", "@fin": "2011-12-30", "#text": "Section III : Contribution perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "1997-04-11" }, { "@id": "LEGISCTA000025074069", "@fin": "2018-06-14", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "2011-12-30" }, { "@id": "LEGISCTA000037065050", "@fin": "2999-01-01", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306738", "@fin": "1999-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306739", "@fin": "2000-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306740", "@fin": "2002-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306741", "@fin": "2005-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306742", "@fin": "2010-04-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664303", "@fin": "2015-10-09", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283773", "@fin": "2018-06-14", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037065084", "@fin": "2019-06-08", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686596", "@fin": "2019-12-28", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041394856", "@fin": "2022-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873236", "@fin": "2024-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877122", "@fin": "2023-12-31", "@num": "1613 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834517", "@fin": "2999-01-01", "@num": "1613 bis", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les boissons constituées par :
\n
a) Un mélange préalable de boissons ayant un titre alcoométrique acquis n'excédant pas 1,2 % vol. et de boissons alcooliques définies aux articles 401, 435 et au a du I de l'article 520 A,
\n
ou
\n
b) Un ou plusieurs produits alcooliques, définis aux articles 401, 435 et au a du I de l'article 520 A qui ne répondent pas aux définitions prévues aux règlements modifiés n° 1576/89 du Conseil du 29 mai 1989, n° 1601/91 du Conseil du 10 juin 1991 et n° 1493/99 du Conseil du 17 mai 1999, au 5° de l'article 458 du code général des impôts, qui ne bénéficient pas d'indications géographiques protégées ou d'attestations de spécificité au sens de la réglementation communautaire, et qui contiennent plus de 35 grammes de sucre ou une édulcoration équivalente par litre exprimée en sucre inverti,
\n font l'objet d'une taxe perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés dès lors que la boisson obtenue présente un titre alcoométrique acquis de plus de 1,2 % vol. et inférieur à 12 % vol.
\n
II. - Le tarif de la taxe mentionnée au I est fixé à 11 Euros par décilitre d'alcool pur.
\n
III. - La taxe est due lors de la mise à la consommation en France des boissons mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons ou par les personnes visées au b du II de l'article 302 D.
\n
IV. - Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.
\n
V. - Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.
" } }, "LEGIARTI000006310076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310076", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310076.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0568AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 25 II FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000017842107", "@num": "2 bis", "#text": "Décret n°2006-157 du 13 février 2006 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000017842111", "@num": "3", "#text": "Décret n°2006-157 du 13 février 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000006249360", "@num": "4", "#text": "Décret n°2006-157 du 13 février 2006 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000022073567", "@num": "1", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGIARTI000022073553", "@num": "16", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGITEXT000017835223", "#text": "Arrêté du 26 décembre 2007 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017763011", "@nortexte": "BCFD0773302A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835063", "#text": "Décret n°2007-1861\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762830", "@nortexte": "BCFD0773204D", "@numtexte": "2007-1861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835079", "#text": "Décret n°2007-1862\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762846", "@nortexte": "BCFD0773134D", "@numtexte": "2007-1862", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000020220819", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020219735", "@nortexte": "BCFD0830937A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGITEXT000022199032", "#text": "Arrêté du 24 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176317", "@nortexte": "BCRD1008432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-24" }, { "@id": "LEGITEXT000022409542", "#text": "Décret n°2010-720\n du 28 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000022409620", "@num": "51", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023427580", "#text": "Arrêté du 30 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335088", "@nortexte": "BCRD1032715A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025084977", "#text": "Arrêté du 20 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055841", "@nortexte": "BCRD1134226A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-20" }, { "@id": "LEGITEXT000026831922", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811381", "@nortexte": "BUDD1242568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000027613205", "#text": "Décret n°2013-541\n du 25 juin 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027612691", "@nortexte": "BUDD1304373D", "@numtexte": "2013-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-25" }, { "@id": "LEGITEXT000028392946", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388168", "@nortexte": "BUDD1331489A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031830030", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691814", "@nortexte": "FCPD1531750A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824326", "@num": "3", "#text": "Arrêté du 3 mars 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156426", "@num": "3", "#text": "Arrêté du 24 juin 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGIARTI000033058478", "@num": "2", "#text": "Décret n°2016-1139 du 22 août 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033057618", "@nortexte": "AFSP1622642D", "@numtexte": "2016-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-22" }, { "@id": "LEGITEXT000033662141", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033659088", "@nortexte": "ECFD1636102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGITEXT000033830088", "#text": "Décret n°2016-1987 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000044291671", "@num": "1", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830097", "@num": "2", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. 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Le monopole de vente au détail est confié à l'administration des impôts qui l'exerce par l'intermédiaire de débitants désignés comme ses préposés et tenus à redevances.
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art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGITEXT000017835223", "#text": "Arrêté du 26 décembre 2007 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017763011", "@nortexte": "BCFD0773302A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835063", "#text": "Décret n°2007-1861\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762830", "@nortexte": "BCFD0773204D", "@numtexte": "2007-1861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835079", "#text": "Décret n°2007-1862\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762846", "@nortexte": "BCFD0773134D", "@numtexte": "2007-1862", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000020220819", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020219735", "@nortexte": "BCFD0830937A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGITEXT000022199032", "#text": "Arrêté du 24 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176317", "@nortexte": "BCRD1008432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-24" }, { "@id": "LEGITEXT000022409542", "#text": "Décret n°2010-720\n du 28 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000022409620", "@num": "51", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023427580", "#text": "Arrêté du 30 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335088", "@nortexte": "BCRD1032715A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025084977", "#text": "Arrêté du 20 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055841", "@nortexte": "BCRD1134226A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-20" }, { "@id": "LEGITEXT000026831922", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811381", "@nortexte": "BUDD1242568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000027613205", "#text": "Décret n°2013-541\n du 25 juin 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027612691", "@nortexte": "BUDD1304373D", "@numtexte": "2013-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-25" }, { "@id": "LEGITEXT000028392946", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388168", "@nortexte": "BUDD1331489A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031830030", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691814", "@nortexte": "FCPD1531750A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824326", "@num": "3", "#text": "Arrêté du 3 mars 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156426", "@num": "3", "#text": "Arrêté du 24 juin 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGIARTI000033058478", "@num": "2", "#text": "Décret n°2016-1139 du 22 août 2016 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - 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Le monopole de vente au détail est confié à l'administration des impôts qui l'exerce par l'intermédiaire de débitants désignés comme ses préposés et tenus à redevances.
\n
Ces redevances sont recouvrées selon les règles, conditions et garanties prévues en matière domaniale.
" } }, "LEGIARTI000006310078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006310078", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310078.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0568AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 art. 25 II Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000726542", "#text": "Décret 93-309 1993-03-09 art. 22 Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000726542", "#text": "Décret 93-309 1993-03-09 art. 9 1° et 22 JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000017842107", "@num": "2 bis", "#text": "Décret n°2006-157 du 13 février 2006 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000017842111", "@num": "3", "#text": "Décret n°2006-157 du 13 février 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000006249360", "@num": "4", "#text": "Décret n°2006-157 du 13 février 2006 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000022073567", "@num": "1", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGIARTI000022073553", "@num": "16", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGITEXT000017835223", "#text": "Arrêté du 26 décembre 2007 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017763011", "@nortexte": "BCFD0773302A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835063", "#text": "Décret n°2007-1861\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762830", "@nortexte": "BCFD0773204D", "@numtexte": "2007-1861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835079", "#text": "Décret n°2007-1862\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762846", "@nortexte": "BCFD0773134D", "@numtexte": "2007-1862", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000020220819", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020219735", "@nortexte": "BCFD0830937A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGITEXT000022199032", "#text": "Arrêté du 24 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176317", "@nortexte": "BCRD1008432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-24" }, { "@id": "LEGITEXT000022409542", "#text": "Décret n°2010-720\n du 28 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000022409620", "@num": "51", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023427580", "#text": "Arrêté du 30 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335088", "@nortexte": "BCRD1032715A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025084977", "#text": "Arrêté du 20 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055841", "@nortexte": "BCRD1134226A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-20" }, { "@id": "LEGITEXT000026831922", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811381", "@nortexte": "BUDD1242568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000027613205", "#text": "Décret n°2013-541\n du 25 juin 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027612691", "@nortexte": "BUDD1304373D", "@numtexte": "2013-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-25" }, { "@id": "LEGITEXT000028392946", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388168", "@nortexte": "BUDD1331489A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031830030", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691814", "@nortexte": "FCPD1531750A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824326", "@num": "3", "#text": "Arrêté du 3 mars 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156426", "@num": "3", "#text": "Arrêté du 24 juin 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGIARTI000033058478", "@num": "2", "#text": "Décret n°2016-1139 du 22 août 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033057618", "@nortexte": "AFSP1622642D", "@numtexte": "2016-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-22" }, { "@id": "LEGITEXT000033662141", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033659088", "@nortexte": "ECFD1636102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGITEXT000033830088", "#text": "Décret n°2016-1987 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000044291671", "@num": "1", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830097", "@num": "2", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524170", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448874", "@num": "573", "#text": "Code général des impôts, CGI. - art. 573 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décision du Conseil Constitutionnel 92-172L 1992-12-29", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Décret 92-1431 1993-12-30 art. 1 à 6 JORF 31 décembre 1992", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179959", "@fin": "2002-01-01", "#text": "I : Régime économique.", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162625", "@fin": "2002-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147063", "@fin": "2002-01-01", "#text": "Chapitre IV : Tabacs, allumettes, briquets", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048390967", "@fin": "1979-07-01", "@num": "568", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310076", "@fin": "1983-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310077", "@fin": "1993-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310078", "@fin": "2000-03-31", "@num": "568", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310079", "@fin": "2003-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310080", "@fin": "2005-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310081", "@fin": "2008-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029985", "@fin": "2009-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052380", "@fin": "2009-05-14", "@num": "568", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627834", "@fin": "2010-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661000", "@fin": "2011-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374049", "@fin": "2012-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092587", "@fin": "2013-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949743", "@fin": "2014-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448866", "@fin": "2017-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814228", "@fin": "2018-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469134", "@fin": "2018-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038154750", "@fin": "2019-07-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993697", "@fin": "2020-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472783", "@fin": "2022-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042913867", "@fin": "2021-12-30", "@num": "568", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873274", "@fin": "2022-05-07", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765223", "@fin": "2023-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834554", "@fin": "2025-07-01", "@num": "568", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638137", "@fin": "2999-01-01", "@num": "568", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le monopole de vente au détail est confié à l'administration qui l'exerce par l'intermédiaire de débitants désignés comme ses préposés et tenus à redevances.
\n
Ces redevances sont recouvrées selon les règles, conditions et garanties prévues en matière domaniale.
" } }, "LEGIARTI000006310079": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310079", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310079.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0568AAXXXXXAD" } }, "NOTA": { "CONTENU": "
(1) Voir le 3° du II de l'article 350 quater de l'annexe III.
\n
(2) Disposition applicable à compter du 1er juillet 1999.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999 en vigueur le 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000017842107", "@num": "2 bis", "#text": "Décret n°2006-157 du 13 février 2006 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000017842111", "@num": "3", "#text": "Décret n°2006-157 du 13 février 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000006249360", "@num": "4", "#text": "Décret n°2006-157 du 13 février 2006 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000022073567", "@num": "1", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGIARTI000022073553", "@num": "16", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGITEXT000017835223", "#text": "Arrêté du 26 décembre 2007 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017763011", "@nortexte": "BCFD0773302A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835063", "#text": "Décret n°2007-1861\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762830", "@nortexte": "BCFD0773204D", "@numtexte": "2007-1861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835079", "#text": "Décret n°2007-1862\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762846", "@nortexte": "BCFD0773134D", "@numtexte": "2007-1862", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000020220819", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020219735", "@nortexte": "BCFD0830937A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGITEXT000022199032", "#text": "Arrêté du 24 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176317", "@nortexte": "BCRD1008432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-24" }, { "@id": "LEGITEXT000022409542", "#text": "Décret n°2010-720\n du 28 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000022409620", "@num": "51", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023427580", "#text": "Arrêté du 30 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335088", "@nortexte": "BCRD1032715A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025084977", "#text": "Arrêté du 20 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055841", "@nortexte": "BCRD1134226A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-20" }, { "@id": "LEGITEXT000026831922", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811381", "@nortexte": "BUDD1242568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000027613205", "#text": "Décret n°2013-541\n du 25 juin 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027612691", "@nortexte": "BUDD1304373D", "@numtexte": "2013-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-25" }, { "@id": "LEGITEXT000028392946", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388168", "@nortexte": "BUDD1331489A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031830030", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691814", "@nortexte": "FCPD1531750A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824326", "@num": "3", "#text": "Arrêté du 3 mars 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156426", "@num": "3", "#text": "Arrêté du 24 juin 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGIARTI000033058478", "@num": "2", "#text": "Décret n°2016-1139 du 22 août 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033057618", "@nortexte": "AFSP1622642D", "@numtexte": "2016-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-22" }, { "@id": "LEGITEXT000033662141", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033659088", "@nortexte": "ECFD1636102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGITEXT000033830088", "#text": "Décret n°2016-1987 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000044291671", "@num": "1", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830097", "@num": "2", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. 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général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": 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Le monopole de vente au détail est confié à l'administration qui l'exerce par l'intermédiaire de débitants désignés comme ses préposés et tenus à redevances, ou par l'intermédiaire des titulaires du statut d'acheteur-revendeur mentionné au troisième alinéa (1).
\n
Ces redevances sont recouvrées selon les règles, conditions et garanties prévues en matière domaniale.
\n
Les acheteurs-revendeurs de tabacs manufacturés sont les personnes physiques ou morales agréées par la direction générale des douanes et droits indirects, qui exploitent des comptoirs de vente ou des boutiques à bord de moyens de transport mentionnés au 1° de l'article 302 F ter et vendent des tabacs manufacturés aux seuls voyageurs titulaires d'un titre de transport mentionnant comme destination un autre Etat membre de la Communauté européenne ou un pays non compris dans le territoire communautaire, dans des conditions fixées par décret en Conseil d'Etat (2).
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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à redevance, des titulaires du statut d'acheteur-revendeur mentionné au troisième alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.
\n
Ces redevances sont recouvrées selon les règles, conditions et garanties prévues en matière domaniale.
\n
Les acheteurs-revendeurs de tabacs manufacturés sont les personnes physiques ou morales agréées par la direction générale des douanes et droits indirects, qui exploitent des comptoirs de vente ou des boutiques à bord de moyens de transport mentionnés au 1° de l'article 302 F ter et vendent des tabacs manufacturés aux seuls voyageurs titulaires d'un titre de transport mentionnant comme destination un autre Etat membre de la Communauté européenne ou un pays non compris dans le territoire communautaire, dans des conditions fixées par décret en Conseil d'Etat.
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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 152 500 Euros pour les débits de France continentale et à 106 750 Euros pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au quatrième alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.
\n
Le droit de licence mentionné au premier alinéa est de 23 % de la remise mentionnée au 3° du I de l'article 570. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.
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Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.
\n
Les acheteurs-revendeurs de tabacs manufacturés sont les personnes physiques ou morales agréées par la direction générale des douanes et droits indirects, qui exploitent des comptoirs de vente ou des boutiques à bord de moyens de transport mentionnés au 1° de l'article 302 F ter et vendent des tabacs manufacturés aux seuls voyageurs titulaires d'un titre de transport mentionnant comme destination un autre Etat membre de la Communauté européenne ou un pays non compris dans le territoire communautaire, dans des conditions fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006742147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-06", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006742147", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742147.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L07AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 I al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006435506", "@num": "34", "#text": "Loi n°92-652 du 13 juillet 1992 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711624", "@nortexte": "MJSX9200055L", "@numtexte": "92-652", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000047383297", "@num": "125", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 125 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048875486", "#text": "Arrêté du 22 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678669", "@nortexte": "ECOE2333445A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006735930", "@num": "D245-15", "#text": "Code de la sécurité sociale. - art. D245-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745431", "@num": "L862-3", "#text": "Code de la sécurité sociale. - art. L862-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873098", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309120", "@num": "238 bis GA", "#text": "Code général des impôts, CGI. - art. 238 bis GA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300731", "@num": "54-0 BV", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BV (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185903", "@fin": "1988-01-06", "#text": "Section 2 : Cotisation sur les boissons alcooliques.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172562", "@fin": "1988-01-06", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156051", "@fin": "1988-01-06", "#text": "TITRE IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141609", "@fin": "1988-01-06", "#text": "ACTION SANITAIRE ET SOCIALE DES CAISSES.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126887", "@fin": "1988-01-06", "#text": "LIVRE II : ORGANISATION DU REGIME GENERAL", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742147", "@fin": "1988-01-06", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742148", "@fin": "1997-12-23", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742149", "@fin": "2004-12-31", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742150", "@fin": "2008-12-19", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950076", "@fin": "2023-12-31", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834648", "@fin": "2999-01-01", "@num": "L245-7", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit de la caisse nationale de l'assurance maladie des travailleurs salariés une cotisation perçue sur les boissons alcooliques en raison des risques que comporte l'usage immodéré de ces produits pour la santé.
\n
" } }, "LEGIARTI000006742148": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-12-23", "DATE_DEBUT": "1988-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006742148", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742148.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L07AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 I al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006757215", "@num": "1", "#text": "Loi n°88-16 du 5 janvier 1988 - art. 1 (V) JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509071", "@nortexte": "ASEX8700175L", "@numtexte": "88-16", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGIARTI000006435506", "@num": "34", "#text": "Loi n°92-652 du 13 juillet 1992 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711624", "@nortexte": "MJSX9200055L", "@numtexte": "92-652", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000047383297", "@num": "125", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 125 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048875486", "#text": "Arrêté du 22 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678669", "@nortexte": "ECOE2333445A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006735930", "@num": "D245-15", "#text": "Code de la sécurité sociale. - art. D245-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745431", "@num": "L862-3", "#text": "Code de la sécurité sociale. - art. L862-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873098", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309120", "@num": "238 bis GA", "#text": "Code général des impôts, CGI. - art. 238 bis GA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300731", "@num": "54-0 BV", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BV (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172931", "@fin": "1997-12-23", "#text": "Section 2 : Cotisation sur les boissons alcooliques.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742147", "@fin": "1988-01-06", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742148", "@fin": "1997-12-23", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742149", "@fin": "2004-12-31", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742150", "@fin": "2008-12-19", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950076", "@fin": "2023-12-31", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834648", "@fin": "2999-01-01", "@num": "L245-7", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit de la caisse nationale de l'assurance maladie des travailleurs salariés une cotisation perçue sur les boissons alcooliques en raison des risques que comporte l'usage immodéré de ces produits pour la santé.
\n
" } }, "LEGIARTI000006742149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "1997-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006742149", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742149.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L07AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 I al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006435506", "@num": "34", "#text": "Loi n°92-652 du 13 juillet 1992 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711624", "@nortexte": "MJSX9200055L", "@numtexte": "92-652", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "JORFTEXT000000569121", "#text": "Loi 97-1164 1997-12-19 art. 12 III : les dispositions du présent article s'appliquent au chiffre d'affaires réalisé à compter du 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757366", "@num": "12", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 12 () JORF 23 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000047383297", "@num": "125", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 125 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048875486", "#text": "Arrêté du 22 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678669", "@nortexte": "ECOE2333445A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006735930", "@num": "D245-15", "#text": "Code de la sécurité sociale. - art. D245-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745431", "@num": "L862-3", "#text": "Code de la sécurité sociale. - art. L862-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873098", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309120", "@num": "238 bis GA", "#text": "Code général des impôts, CGI. - art. 238 bis GA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300731", "@num": "54-0 BV", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BV (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173030", "@fin": "2999-01-01", "#text": "Section 3 : Cotisation sur les boissons alcooliques.", "@debut": "1997-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742147", "@fin": "1988-01-06", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742148", "@fin": "1997-12-23", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742149", "@fin": "2004-12-31", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742150", "@fin": "2008-12-19", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950076", "@fin": "2023-12-31", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834648", "@fin": "2999-01-01", "@num": "L245-7", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit de la caisse nationale de l'assurance maladie des travailleurs salariés une cotisation perçue sur les boissons alcooliques en raison des risques que comporte l'usage immodéré de ces produits pour la santé.
\n
" } }, "LEGIARTI000006742150": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-19", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006742150", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742150.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L07AXXAD" } }, "NOTA": { "CONTENU": "
Loi 2004-1484 2004-12-30 art. 132 I C : le changement d'affectation prévu au I de l'article 132 s'applique aux sommes à percevoir à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 I al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006435506", "@num": "34", "#text": "Loi n°92-652 du 13 juillet 1992 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711624", "@nortexte": "MJSX9200055L", "@numtexte": "92-652", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006322243", "@num": "132", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 132 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000047383297", "@num": "125", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 125 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048875486", "#text": "Arrêté du 22 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048678669", "@nortexte": "ECOE2333445A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006735930", "@num": "D245-15", "#text": "Code de la sécurité sociale. - art. D245-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745416", "@num": "L862-1", "#text": "Code de la sécurité sociale. - art. L862-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745431", "@num": "L862-3", "#text": "Code de la sécurité sociale. - art. L862-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873098", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309120", "@num": "238 bis GA", "#text": "Code général des impôts, CGI. - art. 238 bis GA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300731", "@num": "54-0 BV", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BV (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173030", "@fin": "2999-01-01", "#text": "Section 3 : Cotisation sur les boissons alcooliques.", "@debut": "1997-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742147", "@fin": "1988-01-06", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742148", "@fin": "1997-12-23", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742149", "@fin": "2004-12-31", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742150", "@fin": "2008-12-19", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950076", "@fin": "2023-12-31", "@num": "L245-7", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834648", "@fin": "2999-01-01", "@num": "L245-7", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit du Fonds de financement de la protection complémentaire de la couverture universelle du risque maladie mentionné à l'article L. 862-1, une cotisation perçue sur les boissons alcooliques en raison des risques que comporte l'usage immodéré de ces produits pour la santé.
\n
" } }, "LEGIARTI000006775417": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-05-24", "DATE_DEBUT": "1963-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006775417", "URL": "article/LEGI/ARTI/00/00/06/77/54/LEGIARTI000006775417.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHBIGXXXXX002AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006775416", "@num": "1", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le régime institué à l'article précédent est financé par :
\n Des cotisations mises à la charge des gérants en fonctions et prélevées sur les remises allouées pour la vente des tabacs ;
\n Une participation du fonds des redevances des débits de tabac égale au double de la cotisation des gérants ;
\n Les produits financiers procurés par les ressources du régime ;
\n Des recettes diverses.
" } }, "LEGIARTI000006775418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1990-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006775418", "URL": "article/LEGI/ARTI/00/00/06/77/54/LEGIARTI000006775418.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHBIGXXXXX002AXXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006775416", "@num": "1", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "LEGIARTI000006774752", "@num": "1", "#text": "Décret n°90-424 du 16 mai 1990 - art. 1 () JORF 24 mai 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525254", "@nortexte": "BUDL9000074D", "@numtexte": "90-424", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-16" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le régime institué à l'article précédent est financé par :
\n - des cotisations prélevées sur les remises allouées pour la vente des tabacs aux gérants en fonctions ;
\n - une participation du fonds des redevances des débits de tabac ;
\n - les produits financiers procurés par les ressources du régime ;
\n - des recettes diverses.
" } }, "LEGIARTI000006775419": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-30", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006775419", "URL": "article/LEGI/ARTI/00/00/06/77/54/LEGIARTI000006775419.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHBIGXXXXX002AXXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "#text": "CGI 570, 565", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000006247710", "@num": "2", "#text": "Décret n°2005-1625 du 21 décembre 2005 - art. 2 () JORF 24 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000266426", "@nortexte": "BUDD0570024D", "@numtexte": "2005-1625", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-21" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le régime institué à l'article précédent est financé par :
\n
a) Une cotisation de 2 % de la remise visée au 3° du I de l'article 570 du code général des impôts. Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;
\n
b) Une cotisation de l'Etat égale au double de celle des débitants ;
\n
c) Les produits financiers procurés par les ressources du régime ;
\n
d) Des recettes diverses.
\n
Les dépenses du régime sont constituées par :
\n
- le service des allocations ;
\n
- les frais de gestion.
\n
La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.
\n
La cotisation visée au a du premier alinéa est exigible à la livraison des tabacs manufacturés au débitant. Elle est liquidée par les fournisseurs mentionnés au 1 de l'article 565 du code général des impôts, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Un arrêté du ministre chargé du budget fixe le modèle de cette déclaration. La cotisation est acquittée à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants.
\n
La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.
\n
Le ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5, assure le pilotage du régime en vue d'assurer le respect des obligations suivantes :
\n
1. Maintenir son équilibre à l'horizon de trente ans ;
\n
2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.
" } }, "LEGIARTI000017841661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-21", "DATE_DEBUT": "2007-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000017841661", "URL": "article/LEGI/ARTI/00/00/17/84/16/LEGIARTI000017841661.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "LEGIARTI000017835067", "@num": "1", "#text": "Décret n°2007-1861\n du 26 décembre 2007 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000017762830", "@nortexte": "BCFD0773204D", "@numtexte": "2007-1861", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000017835069", "@num": "2", "#text": "Décret n°2007-1861\n du 26 décembre 2007 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000017762830", "@nortexte": "BCFD0773204D", "@numtexte": "2007-1861", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 565 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le régime institué à l'article précédent est financé par :

a) Une cotisation de :

1, 778 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les cigares et les cigarillos ;

1, 984 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les autres produits du tabac.

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

b) Une cotisation de l'Etat égale au double de celle des débitants ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation visée au a du premier alinéa est exigible à la livraison des tabacs manufacturés au débitant. Elle est liquidée par les fournisseurs mentionnés au 1 de l'article 565 du code général des impôts, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Un arrêté du ministre chargé du budget fixe le modèle de cette déclaration. La cotisation est acquittée à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

Le ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5, assure le pilotage du régime en vue d'assurer le respect des obligations suivantes :

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

" } }, "LEGIARTI000018029985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018029985", "URL": "article/LEGI/ARTI/00/00/18/02/99/LEGIARTI000018029985.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017842107", "@num": "2 bis", "#text": "Décret n°2006-157 du 13 février 2006 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000017842111", "@num": "3", "#text": "Décret n°2006-157 du 13 février 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000006249360", "@num": "4", "#text": "Décret n°2006-157 du 13 février 2006 - 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 157 650 euros pour les débits de France continentale et à 118 238 euros pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au quatrième alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Le droit de licence mentionné au premier alinéa est de 20,44 % de la remise mentionnée au 3° du I de l'article 570 pour les cigares et cigarillos et de 22,07 % de la même remise pour les autres produits du tabac.. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs.L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

Les acheteurs-revendeurs de tabacs manufacturés sont les personnes physiques ou morales agréées par la direction générale des douanes et droits indirects, qui exploitent des comptoirs de vente ou des boutiques à bord de moyens de transport mentionnés au 1° de l'article 302 F ter et vendent des tabacs manufacturés aux seuls voyageurs titulaires d'un titre de transport mentionnant comme destination un autre Etat membre de la Communauté européenne ou un pays non compris dans le territoire communautaire, dans des conditions fixées par décret en Conseil d'Etat.

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Il est institué une cotisation perçue sur les boissons alcooliques en raison des risques que comporte l'usage immodéré de ces produits pour la santé.

\n
\n
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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524170", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": 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quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": 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Le droit de licence mentionné au premier alinéa est de 20, 44 % de la remise mentionnée au 3° du I de l'article 570 pour les cigares et cigarillos et de 21,73 % de la même remise pour les autres produits du tabac.. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs.L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

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Le régime institué à l'article précédent est financé par :

a) Une cotisation de :

1, 778 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les cigares et les cigarillos ;

1, 958 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les autres produits du tabac.

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

b) Une cotisation de l'Etat égale au double de celle des débitants ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524170", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 157 650 euros pour les débits de France continentale et à 118 238 euros pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Un débitant de tabac ne peut gérer son activité que sous la forme juridique de l'exploitation individuelle ou de la société en nom collectif, dont tous les associés sont des personnes physiques. Les conditions d'exploitation du débit de tabac sont fixées par décret.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- la société en nom collectif prend en charge l'actif et le passif de l'ensemble des activités, y compris, pour les sociétés déjà constituées, le passif de l'activité de vente de tabac antérieur à l'extension de l'objet social ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.
\n

Le droit de licence mentionné au premier alinéa est de 20,44 % de la remise mentionnée au 3° du I de l'article 570 pour les cigares et cigarillos et de 21,73 % de la même remise pour les autres produits du tabac. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

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Le régime institué à l'article précédent est financé par :

a) Une cotisation de :

1, 778 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les cigares et les cigarillos ;

1, 930 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les autres produits du tabac.

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

b) Une cotisation de l'Etat égale au double de celle des débitants ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

" } }, "LEGIARTI000021661000": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021661000", "URL": "article/LEGI/ARTI/00/00/21/66/10/LEGIARTI000021661000.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017842107", "@num": "2 bis", "#text": "Décret n°2006-157 du 13 février 2006 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000017842111", "@num": "3", "#text": "Décret n°2006-157 du 13 février 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000006249360", "@num": "4", "#text": "Décret n°2006-157 du 13 février 2006 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524170", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 157 650 euros pour les débits de France continentale et à 118 238 euros pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

-l'activité de vente de tabac doit figurer dans l'objet social ;

-l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

-la société en nom collectif prend en charge l'actif et le passif de l'ensemble des activités, y compris, pour les sociétés déjà constituées, le passif de l'activité de vente de tabac antérieur à l'extension de l'objet social ;

-chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.
\n

Le droit de licence mentionné au premier alinéa est de 20,44 % de la remise mentionnée au 3° du I de l'article 570 pour les cigares et cigarillos et de 21,40 % de la même remise pour les autres produits du tabac. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

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I. – Les boissons constituées par :

a) Un mélange préalable de boissons ayant un titre alcoométrique acquis n'excédant pas 1,2 % vol. et de boissons alcooliques définies aux articles 401, 435 et au a du I de l'article 520 A,

b) Un ou plusieurs produits alcooliques, définis aux articles 401, 435 et au a du I de l'article 520 A qui ne répondent pas aux définitions prévues aux règlements modifiés n° 1576/89 du Conseil du 29 mai 1989, n° 1601/91 du Conseil du 10 juin 1991 et n° 1493/99 du Conseil du 17 mai 1999, au 5° de l'article 458 du code général des impôts, qui ne bénéficient pas d'indications géographiques protégées ou d'attestations de spécificité au sens de la réglementation communautaire, et qui contiennent plus de 35 grammes de sucre ou une édulcoration équivalente par litre exprimée en sucre inverti,

font l'objet d'une taxe perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés dès lors que la boisson obtenue présente un titre alcoométrique acquis de plus de 1,2 % vol. et inférieur à 12 % vol.

II. – Le tarif de la taxe mentionnée au I est fixé à 11 € par décilitre d'alcool pur.

III. – La taxe est due lors de la mise à la consommation en France des boissons mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons, les représentants fiscaux des opérateurs établis dans un autre Etat membre de la Communauté européenne mentionnés à l'article 302 V bis ou par les personnes mentionnées au 4° du 2 du I de l'article 302 D.

IV. – Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.

V. – Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.

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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524170", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 157 650 euros pour les débits de France continentale et à 118 238 euros pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

-l'activité de vente de tabac doit figurer dans l'objet social ;

-l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

-la société en nom collectif prend en charge l'actif et le passif de l'ensemble des activités, y compris, pour les sociétés déjà constituées, le passif de l'activité de vente de tabac antérieur à l'extension de l'objet social ;

-chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.
\n

Le droit de licence mentionné au premier alinéa est de 20,44 % de la remise mentionnée au 3° du I de l'article 570 pour les cigares et cigarillos et de 21,09 % de la même remise pour les autres produits du tabac. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

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Le régime institué à l'article précédent est financé par :

a) Une cotisation de :

1,778 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les cigares et les cigarillos ;

1,90 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les autres produits du tabac.

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

b) Une cotisation de l'Etat égale au double de celle des débitants ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

" } }, "LEGIARTI000025092587": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025092587", "URL": "article/LEGI/ARTI/00/00/25/09/25/LEGIARTI000025092587.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017842107", "@num": "2 bis", "#text": "Décret n°2006-157 du 13 février 2006 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000017842111", "@num": "3", "#text": "Décret n°2006-157 du 13 février 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000006249360", "@num": "4", "#text": "Décret n°2006-157 du 13 février 2006 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524170", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 157 650 € pour les débits de France continentale et à 118 238 € pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

-l'activité de vente de tabac doit figurer dans l'objet social ;

-l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

-la société en nom collectif prend en charge l'actif et le passif de l'ensemble des activités, y compris, pour les sociétés déjà constituées, le passif de l'activité de vente de tabac antérieur à l'extension de l'objet social ;

-chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.
\n

Le droit de licence mentionné au premier alinéa est de 20,44 % de la remise mentionnée au 3° du I de l'article 570 pour les cigares et cigarillos et de 20,84 % de la même remise pour les autres produits du tabac. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le régime institué à l'article précédent est financé par :

a) Une cotisation de :

1,778 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les cigares et les cigarillos ;

1,876 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les autres produits du tabac.

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

b) Une cotisation de l'Etat égale au double de celle des débitants ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

" } }, "LEGIARTI000026875974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026875974", "URL": "article/LEGI/ARTI/00/00/26/87/59/LEGIARTI000026875974.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "LEGIARTI000026865366", "@num": "1", "#text": "Décret n°2012-1506\n du 27 décembre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026856486", "@nortexte": "BUDD1242886D", "@numtexte": "2012-1506", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-27" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le régime institué à l'article précédent est financé par :

a) Une cotisation de :

1,778 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les cigares et les cigarillos ;

1,852 % de la remise visée au 3° du I de l'article 570 du code général des impôts, pour les autres produits du tabac.

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

b) Une cotisation de l'Etat égale au double de celle des débitants ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

- le service des allocations ;

- les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

" } }, "LEGIARTI000026949743": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949743", "URL": "article/LEGI/ARTI/00/00/26/94/97/LEGIARTI000026949743.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, articles 52 et 53, ces dispositions s'appliquent à compter du 1er janvier 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017842107", "@num": "2 bis", "#text": "Décret n°2006-157 du 13 février 2006 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000017842111", "@num": "3", "#text": "Décret n°2006-157 du 13 février 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000006249360", "@num": "4", "#text": "Décret n°2006-157 du 13 février 2006 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000022073567", "@num": "1", "#text": "Décret n°2007-906 du 15 mai 2007 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 157 650 € pour les débits de France continentale et à 118 238 € pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Un débitant de tabac ne peut gérer son activité que sous la forme juridique de l'exploitation individuelle ou de la société en nom collectif dont tous les associés sont des personnes physiques. Cette dernière condition n'est cependant pas exigée du débitant de tabac bénéficiant d'une autorisation d'occupation du domaine public. Dans ce cas, le débitant peut être une société en nom collectif comportant des associés personnes morales. Les conditions d'exploitation du débit de tabac sont fixées par décret.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

-l'activité de vente de tabac doit figurer dans l'objet social ;

-l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

-la société en nom collectif prend en charge l'actif et le passif de l'ensemble des activités, y compris, pour les sociétés déjà constituées, le passif de l'activité de vente de tabac antérieur à l'extension de l'objet social ;

-chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.
\n

Le droit de licence mentionné au premier alinéa est de 20,44 % de la remise mentionnée au 3° du I de l'article 570 pour les cigares et cigarillos et de 20,60 % de la même remise pour les autres produits du tabac. Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. L'administration restitue au débitant les sommes qu'elle a encaissées au titre du droit de licence sur la part du chiffre d'affaires inférieure ou égale au seuil cité au premier alinéa, sur la base d'une déclaration mensuelle des livraisons effectuées à chaque débitant, adressée par les fournisseurs au plus tard le quinzième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

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Le régime institué à l'article précédent est financé par :

a) Une cotisation basée sur la remise visée au 3° du I de l'article 570 du code général des impôts, dont les taux sont fixés conformément au tableau ci-après :
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

ANNÉES \n	CIGARES et cigarillos	AUTRES produits du tabac
\n 2014 \n	\n 1,778 % \n	\n 1,831 % \n
\n 2015 \n	\n 1,778 % \n	\n 1,820 % \n
\n 2016 \n	\n 1,778 % \n	\n 1,809 % \n

\n\n

\n
Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

b) Une cotisation de l'Etat égale au double de celle des débitants ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

- le service des allocations ;

- les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

" } }, "LEGIARTI000028448866": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448866", "URL": "article/LEGI/ARTI/00/00/28/44/88/LEGIARTI000028448866.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, articles 52 et 53, ces dispositions s'appliquent à compter du 1er janvier 2013.

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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031830030", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691814", "@nortexte": "FCPD1531750A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824326", "@num": "3", "#text": "Arrêté du 3 mars 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156426", "@num": "3", "#text": "Arrêté du 24 juin 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGIARTI000033058478", "@num": "2", "#text": "Décret n°2016-1139 du 22 août 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033057618", "@nortexte": "AFSP1622642D", "@numtexte": "2016-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-22" }, { "@id": "LEGITEXT000033662141", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033659088", "@nortexte": "ECFD1636102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGITEXT000033830088", "#text": "Décret n°2016-1987 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000044291671", "@num": "1", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830097", "@num": "2", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524170", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448874", "@num": "573", "#text": "Code général des impôts, CGI. - art. 573 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029985", "@fin": "2009-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052380", "@fin": "2009-05-14", "@num": "568", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627834", "@fin": "2010-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661000", "@fin": "2011-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374049", "@fin": "2012-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092587", "@fin": "2013-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2012-01-01", 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence au-delà d'un seuil de chiffre d'affaires réalisé sur les ventes de tabacs manufacturés fixé à 157 650 € pour les débits de France continentale et à 118 238 € pour ceux des départements de Corse, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Le droit de licence mentionné au premier alinéa est de 20,44 % de la remise mentionnée au 3° du I de l'article 570 pour les cigares et cigarillos.

Pour les autres produits du tabac, le taux du droit de licence appliqué sur cette même remise est fixé conformément au tableau ci-après :
\n

(En %)

\n
\n

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

\n ANNÉE \n	\n TAUX \n
\n 2014 \n	\n 20,36 \n
\n 2015 \n	\n 20,25 \n
\n 2016 \n	\n 20,14 \n

\n\n

\n
\n

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

" } }, "LEGIARTI000031283773": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2015-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000031283773", "URL": "article/LEGI/ARTI/00/00/31/28/37/LEGIARTI000031283773.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - 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art. 401", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309894", "@num": "435", "#text": "Code général des impôts, CGI. - art. 435", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304817", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283785", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162725", "@fin": "2011-12-30", "#text": "Section III : Contribution perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "1997-04-11" }, { "@id": "LEGISCTA000025074069", "@fin": "2018-06-14", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "2011-12-30" }, { "@id": "LEGISCTA000037065050", "@fin": "2999-01-01", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306738", "@fin": "1999-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306739", "@fin": "2000-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306740", "@fin": "2002-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306741", "@fin": "2005-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306742", "@fin": "2010-04-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664303", "@fin": "2015-10-09", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283773", "@fin": "2018-06-14", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037065084", "@fin": "2019-06-08", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686596", "@fin": "2019-12-28", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041394856", "@fin": "2022-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873236", "@fin": "2024-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877122", "@fin": "2023-12-31", "@num": "1613 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834517", "@fin": "2999-01-01", "@num": "1613 bis", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les boissons constituées par :

a) Un mélange préalable de boissons ayant un titre alcoométrique acquis n'excédant pas 1,2 % vol. et de boissons alcooliques définies aux articles 401, 435 et au a du I de l'article 520 A,

b) Un ou plusieurs produits alcooliques, définis aux articles 401,435 et au a du I de l'article 520 A qui ne répondent pas aux définitions prévues aux règlements modifiés n° 1576/89 du Conseil du 29 mai 1989, n° 1601/91 du Conseil du 10 juin 1991 et n° 1493/99 du Conseil du 17 mai 1999, au 5° de l'article 458 du code général des impôts, qui ne bénéficient pas d'indications géographiques protégées ou d'attestations de spécificité au sens de la réglementation communautaire, et qui contiennent plus de 35 grammes de sucre ou une édulcoration équivalente par litre exprimée en sucre inverti,

II. – Le tarif de la taxe mentionnée au I est fixé à 11 € par décilitre d'alcool pur.

III. – La taxe est due lors de la mise à la consommation en France des boissons mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons, les représentants fiscaux des opérateurs établis dans un autre Etat membre de l'Union européenne mentionnés à l'article 302 V bis ou par les personnes mentionnées au 4° du 2 du I de l'article 302 D.

IV. – Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.

V. – Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.

" } }, "LEGIARTI000032191946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-03-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032191946", "URL": "article/LEGI/ARTI/00/00/32/19/19/LEGIARTI000032191946.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - 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\n

Le régime institué à l'article précédent est financé par :

ANNÉES \n	CIGARES et cigarillos	AUTRES produits du tabac
\n 2014 \n	\n 1,778 % \n	\n 1,831 % \n
\n 2015 \n	\n 1,778 % \n	\n 1,820 % \n
\n 2016 \n	\n 1,778 % \n	\n 1,809 % \n

\n\n

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

b) Une cotisation de l'Etat égale au double de celle des débitants moins le montant du produit du droit de consommation sur les tabacs versé au bénéfice du régime d'allocations viagères des gérants de débits de tabac (RAVGDT) conformément au j du 7° de l'article L. 131-8 du code de la sécurité sociale ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

- le service des allocations ;

- les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

\n
" } }, "LEGIARTI000033469134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033469134", "URL": "article/LEGI/ARTI/00/00/33/46/91/LEGIARTI000033469134.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, articles 52 et 53, ces dispositions s'appliquent à compter du 1er janvier 2013.

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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031830030", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691814", "@nortexte": "FCPD1531750A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824326", "@num": "3", "#text": "Arrêté du 3 mars 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156426", "@num": "3", "#text": "Arrêté du 24 juin 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGIARTI000033058478", "@num": "2", "#text": "Décret n°2016-1139 du 22 août 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033057618", "@nortexte": "AFSP1622642D", "@numtexte": "2016-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-22" }, { "@id": "LEGIARTI000033444227", "@num": "1", "#text": "Ordonnance n°2016-1561 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033440877", "@nortexte": "ARCB1618072R", "@numtexte": "2016-1561", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-11-21" }, { "@id": "LEGITEXT000033662141", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033659088", "@nortexte": "ECFD1636102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGIARTI000033760728", "@num": "106", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 106", "@sens": "source", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000033830088", "#text": "Décret n°2016-1987 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000044291671", "@num": "1", "#text": "Décret n°2016-1987 du 30 décembre 2016 - 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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Pour chaque catégorie fiscale de tabac, le taux du droit de licence appliqué à la remise mentionnée au 3° du I de l'article 570 est fixé conformément au tableau ci-après :

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

\n ANNÉE \n	\n TAUX (en %) \n \n
\n 2017 \n	\n 18,856 \n
\n 2018 \n	\n 18,465 \n
\n 2019 \n	\n 18,275 \n
\n 2020 \n	\n 18,089 \n
\n 2021 \n	\n 17,907

Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 25 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. Jusqu'au 31 décembre 2021, sauf pour les débitants constitués en société sous la forme juridique de sociétés en nom collectif dont les associés sont des personnes morales, l'administration restitue les sommes qu'elle a encaissées au titre du droit de licence jusqu'à un seuil de chiffre d'affaires annuel réalisé sur les livraisons de tabacs manufacturés fixé à 157 303 € pour les débits de France continentale et à 117 977 € pour ceux situés en Corse. La restitution est réservée aux débitants dont le montant des livraisons de tabacs manufacturés de l'année précédente est inférieur à 400 000 €. Elle fait l'objet d'un versement annuel sur la base des déclarations mensuelles des livraisons effectuées à chaque débitant, adressées par les fournisseurs au plus tard le neuvième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949743", "@fin": "2014-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448866", "@fin": "2017-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814228", "@fin": "2018-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469134", "@fin": "2018-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038154750", "@fin": "2019-07-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993697", "@fin": "2020-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472783", "@fin": "2022-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042913867", "@fin": "2021-12-30", "@num": "568", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873274", "@fin": "2022-05-07", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765223", "@fin": "2023-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834554", "@fin": "2025-07-01", "@num": "568", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638137", "@fin": "2999-01-01", "@num": "568", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

– l'activité de vente de tabac doit figurer dans l'objet social ;

– l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

– la société en nom collectif prend en charge l'actif et le passif de l'ensemble des activités, y compris, pour les sociétés déjà constituées, le passif de l'activité de vente de tabac antérieur à l'extension de l'objet social ;

– chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Pour chaque catégorie fiscale de tabac, le taux du droit de licence appliqué à la remise mentionnée au 3° du I de l'article 570 est fixé conformément au tableau ci-après :

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

\n \n\t\t\tANNÉE	\n \n\t\t\tTAUX\n\t\t\t (en %) \n
\n \n\t\t\t2017	\n \n\t\t\t18,856
\n \n\t\t\t2018	\n \n\t\t\t18,465
\n \n\t\t\t2019	\n \n\t\t\t18,275
\n \n\t\t\t2020	\n \n\t\t\t18,089
\n \n\t\t\t2021	\n \n\t\t\t17,907

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

" } }, "LEGIARTI000033841104": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-29", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033841104", "URL": "article/LEGI/ARTI/00/00/33/84/11/LEGIARTI000033841104.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000033840485", "@num": "1", "#text": "Décret n°2016-1934 du 28 décembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033735217", "@nortexte": "ECFD1633988D", "@numtexte": "2016-1934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-28" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740128", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le régime institué à l'article précédent est financé par :

a) Une cotisation basée sur la remise visée au 3° du I de l'article 570 du code général des impôts, dont les taux sont fixés conformément au tableau ci-après :

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

\n ANNÉES \n	\n PRODUITS DU TABAC \n
\n 2017 \n	\n 1,695 % \n
\n 2018 \n	\n 1,660 % \n
\n 2019 \n	\n 1,643 % \n
\n 2020 \n	\n 1,626 % \n
\n 2021 \n	\n 1,610 % \n

\n\n\n

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

" } }, "LEGIARTI000037065084": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2018-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000037065084", "URL": "article/LEGI/ARTI/00/00/37/06/50/LEGIARTI000037065084.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037051658", "@num": "9", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657309", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304743", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309894", "@num": "435", "#text": "Code général des impôts, CGI. - art. 435", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304817", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309970", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162725", "@fin": "2011-12-30", "#text": "Section III : Contribution perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "1997-04-11" }, { "@id": "LEGISCTA000025074069", "@fin": "2018-06-14", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "2011-12-30" }, { "@id": "LEGISCTA000037065050", "@fin": "2999-01-01", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306738", "@fin": "1999-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306739", "@fin": "2000-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306740", "@fin": "2002-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306741", "@fin": "2005-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306742", "@fin": "2010-04-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664303", "@fin": "2015-10-09", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283773", "@fin": "2018-06-14", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037065084", "@fin": "2019-06-08", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686596", "@fin": "2019-12-28", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041394856", "@fin": "2022-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873236", "@fin": "2024-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877122", "@fin": "2023-12-31", "@num": "1613 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834517", "@fin": "2999-01-01", "@num": "1613 bis", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les boissons constituées par :

a) Un mélange préalable de boissons ayant un titre alcoométrique acquis n'excédant pas 1,2 % vol. et de boissons alcooliques définies aux articles 401, 435 et au a du I de l'article 520 A,

b) Un ou plusieurs produits alcooliques, définis aux articles 401,435 et au a du I de l'article 520 A qui ne répondent pas aux définitions prévues aux règlements modifiés n° 1576/89 du Conseil du 29 mai 1989, n° 1601/91 du Conseil du 10 juin 1991 et n° 1493/99 du Conseil du 17 mai 1999, au 5° de l'article 458 du code général des impôts, qui ne bénéficient pas d'indications géographiques protégées ou d'attestations de spécificité au sens de la réglementation communautaire, et qui contiennent plus de 35 grammes de sucre ou une édulcoration équivalente par litre exprimée en sucre inverti,

font l'objet d'une taxe perçue au profit de la Caisse nationale de l'assurance maladie dès lors que la boisson obtenue présente un titre alcoométrique acquis de plus de 1,2 % vol. et inférieur à 12 % vol.

II. – Le tarif de la taxe mentionnée au I est fixé à 11 € par décilitre d'alcool pur.

III. – La taxe est due lors de la mise à la consommation en France des boissons mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons, les représentants fiscaux des opérateurs établis dans un autre Etat membre de l'Union européenne mentionnés à l'article 302 V bis ou par les personnes mentionnées au 4° du 2 du I de l'article 302 D.

IV. – Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.

V. – Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.

" } }, "LEGIARTI000037964584": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-11-17", "DATE_DEBUT": "2018-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000037964584", "URL": "article/LEGI/ARTI/00/00/37/96/45/LEGIARTI000037964584.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000037958363", "@num": "1", "#text": "Décret n°2018-1268 du 26 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740128", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le régime institué à l'article précédent est financé par :

a) Une cotisation basée sur la remise visée au 3° du I de l'article 570 du code général des impôts, dont les taux sont fixés conformément au tableau ci-après :

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

\n \n\t\t\tANNÉES	\n \n\t\t\tPRODUITS DU TABAC
\n \n\t\t\t2017	\n \n\t\t\t1,695 %
\n \n\t\t\t2018	\n \n\t\t\t1,660 %
\n \n\t\t\t2019	\n \n\t\t\t1,610 %
\n \n\t\t\t2020	\n \n\t\t\t1,610 %
\n \n\t\t\t2021	\n \n\t\t\t1,610 %

\n\n\n

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget, après avis ou sur proposition de la commission consultative mentionnée à l'article 5 ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

" } }, "LEGIARTI000037993697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037993697", "URL": "article/LEGI/ARTI/00/00/37/99/36/LEGIARTI000037993697.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du III de l’article 207 de la loi n°2018-1317 du 28 décembre 2018, les dispositions de l’article 568 dans leur rédaction résultant du b du 1° du I dudit article entrent en vigueur le 1er juillet 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017842107", "@num": "2 bis", "#text": "Décret n°2006-157 du 13 février 2006 - art. 2 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000017842111", "@num": "3", "#text": "Décret n°2006-157 du 13 février 2006 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000006249360", "@num": "4", "#text": "Décret n°2006-157 du 13 février 2006 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000609479", "@nortexte": "BUDD0570031D", "@numtexte": "2006-157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000022073567", "@num": "1", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGIARTI000022073553", "@num": "16", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGITEXT000017835223", "#text": "Arrêté du 26 décembre 2007 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000017763011", "@nortexte": "BCFD0773302A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835063", "#text": "Décret n°2007-1861\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762830", "@nortexte": "BCFD0773204D", "@numtexte": "2007-1861", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835079", "#text": "Décret n°2007-1862\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762846", "@nortexte": "BCFD0773134D", "@numtexte": "2007-1862", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000020220819", "#text": "Arrêté du 6 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020219735", "@nortexte": "BCFD0830937A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-06" }, { "@id": "LEGITEXT000022199032", "#text": "Arrêté du 24 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022176317", "@nortexte": "BCRD1008432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-24" }, { "@id": "LEGITEXT000022409542", "#text": "Décret n°2010-720\n du 28 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGIARTI000022409620", "@num": "51", "#text": "Décret n°2010-720\n du 28 juin 2010 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022408302", "@nortexte": "BCFD1001463D", "@numtexte": "2010-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-28" }, { "@id": "LEGITEXT000023427580", "#text": "Arrêté du 30 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023335088", "@nortexte": "BCRD1032715A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-30" }, { "@id": "LEGITEXT000025084977", "#text": "Arrêté du 20 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055841", "@nortexte": "BCRD1134226A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-20" }, { "@id": "LEGITEXT000026831922", "#text": "Arrêté du 17 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811381", "@nortexte": "BUDD1242568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-17" }, { "@id": "LEGITEXT000027613205", "#text": "Décret n°2013-541\n du 25 juin 2013 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027612691", "@nortexte": "BUDD1304373D", "@numtexte": "2013-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-25" }, { "@id": "LEGITEXT000028392946", "#text": "Arrêté du 18 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388168", "@nortexte": "BUDD1331489A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031830030", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691814", "@nortexte": "FCPD1531750A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824326", "@num": "3", "#text": "Arrêté du 3 mars 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156426", "@num": "3", "#text": "Arrêté du 24 juin 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGIARTI000033058478", "@num": "2", "#text": "Décret n°2016-1139 du 22 août 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033057618", "@nortexte": "AFSP1622642D", "@numtexte": "2016-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-22" }, { "@id": "LEGITEXT000033662141", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033659088", "@nortexte": "ECFD1636102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGITEXT000033830088", "#text": "Décret n°2016-1987 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000044291671", "@num": "1", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830097", "@num": "2", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000037935195", "@num": "207", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 207 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Pour chaque catégorie fiscale de tabac, le taux du droit de licence appliqué à la remise mentionnée au 3° du I de l'article 570 est fixé conformément au tableau ci-après :

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

\n \n\t\t\tANNÉE	\n \n\t\t\tTAUX\n\t\t\t (en %) \n
\n \n\t\t\t2017	\n \n\t\t\t18,856
\n \n\t\t\t2018	\n \n\t\t\t18,465
\n \n\t\t\t2019	\n \n\t\t\t19,920
\n \n\t\t\t2020	\n \n\t\t\t18,913
\n \n\t\t\t2021	\n \n\t\t\t17,907

Le droit de licence est exigible à la livraison des tabacs manufacturés au débitant. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 10 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, le 5 du mois suivant celui de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Une caution garantissant le paiement du prélèvement est exigée des fournisseurs. Jusqu'au 31 décembre 2021, sauf pour les débitants constitués en société sous la forme juridique de sociétés en nom collectif dont les associés sont des personnes morales, l'administration restitue les sommes qu'elle a encaissées au titre du droit de licence jusqu'à un seuil de chiffre d'affaires annuel réalisé sur les livraisons de tabacs manufacturés fixé à 157 303 € pour les débits de France continentale et à 117 977 € pour ceux situés en Corse. La restitution est réservée aux débitants dont le montant des livraisons de tabacs manufacturés de l'année précédente est inférieur à 400 000 €. Elle fait l'objet d'un versement annuel sur la base des déclarations mensuelles des livraisons effectuées à chaque débitant, adressées par les fournisseurs au plus tard le neuvième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - 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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - 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"MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472783", "@fin": "2022-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042913867", "@fin": "2021-12-30", "@num": "568", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873274", "@fin": "2022-05-07", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765223", "@fin": "2023-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834554", "@fin": "2025-07-01", "@num": "568", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638137", "@fin": "2999-01-01", "@num": "568", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Pour chaque catégorie fiscale de tabac, le taux du droit de licence appliqué à la remise mentionnée au 3° du I de l'article 570 est fixé conformément au tableau ci-après :

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

\n \n\t\t\tANNÉE	\n \n\t\t\tTAUX\n\t\t\t (en %) \n
\n \n\t\t\t2017	\n \n\t\t\t18,856
\n \n\t\t\t2018	\n \n\t\t\t18,465
\n \n\t\t\t2019	\n \n\t\t\t19,920
\n \n\t\t\t2020	\n \n\t\t\t18,913
\n \n\t\t\t2021	\n \n\t\t\t17,907

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

" } }, "LEGIARTI000038686596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-28", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038686596", "URL": "article/LEGI/ARTI/00/00/38/68/65/LEGIARTI000038686596.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000038617837", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657309", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304743", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309894", "@num": "435", "#text": "Code général des impôts, CGI. - art. 435", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304817", "@num": "458", "#text": "Code général des impôts, CGI. - art. 458", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309970", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162725", "@fin": "2011-12-30", "#text": "Section III : Contribution perçue au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "1997-04-11" }, { "@id": "LEGISCTA000025074069", "@fin": "2018-06-14", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie des travailleurs salariés", "@debut": "2011-12-30" }, { "@id": "LEGISCTA000037065050", "@fin": "2999-01-01", "#text": "Section III : Contributions perçues au profit de la Caisse nationale de l'assurance maladie", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306738", "@fin": "1999-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306739", "@fin": "2000-03-31", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306740", "@fin": "2002-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306741", "@fin": "2005-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306742", "@fin": "2010-04-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664303", "@fin": "2015-10-09", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283773", "@fin": "2018-06-14", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037065084", "@fin": "2019-06-08", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686596", "@fin": "2019-12-28", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041394856", "@fin": "2022-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873236", "@fin": "2024-01-01", "@num": "1613 bis", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877122", "@fin": "2023-12-31", "@num": "1613 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834517", "@fin": "2999-01-01", "@num": "1613 bis", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les boissons constituées par :

a) Un mélange préalable de boissons ayant un titre alcoométrique acquis n'excédant pas 1,2 % vol. et de boissons alcooliques définies aux articles 401, 435 et au a du I de l'article 520 A,

b) Un ou plusieurs produits alcooliques, définis aux articles 401,435 et au a du I de l'article 520 A qui ne répondent pas aux définitions prévues aux règlements modifiés n° 1576/89 du Conseil du 29 mai 1989, n° 1601/91 du Conseil du 10 juin 1991 et n° 1493/99 du Conseil du 17 mai 1999, au 5° de l'article 458, qui ne bénéficient pas d'indications géographiques protégées ou d'attestations de spécificité au sens de la réglementation communautaire, et qui contiennent plus de 35 grammes de sucre ou une édulcoration équivalente par litre exprimée en sucre inverti,

II. – Le tarif de la taxe mentionnée au I est fixé à 11 € par décilitre d'alcool pur.

III. – La taxe est due lors de la mise à la consommation en France des boissons mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons, les représentants fiscaux des opérateurs établis dans un autre Etat membre de l'Union européenne mentionnés à l'article 302 V bis ou par les personnes mentionnées au 4° du 2 du I de l'article 302 D.

IV. – Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.

V. – Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.

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Le régime institué à l'article précédent est financé par :

a) Une cotisation basée sur la remise visée au 3° du I de l'article 570 du code général des impôts, dont les taux sont fixés conformément au tableau ci-après :

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

\n \n\t\t\tANNÉES	\n \n\t\t\tPRODUITS DU TABAC
\n \n\t\t\t2017	\n \n\t\t\t1,695 %
\n \n\t\t\t2018	\n \n\t\t\t1,660 %
\n \n\t\t\t2019	\n \n\t\t\t1,610 %
\n \n\t\t\t2020	\n \n\t\t\t1,610 %
\n \n\t\t\t2021	\n \n\t\t\t1,610 %

\n\n\n

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

Le ministre chargé du budget assure le pilotage du régime en vue d'assurer le respect des obligations suivantes :

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

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I. – Les boissons constituées par :

a) Un mélange préalable de boissons ayant un titre alcoométrique acquis n'excédant pas 1,2 % vol. et de boissons alcooliques définies aux articles 401, 435 et au a du I de l'article 520 A,

b) Un ou plusieurs produits alcooliques, définis aux articles 401,435 et au a du I de l'article 520 A qui ne répondent pas aux définitions prévues aux règlements (UE) n° 2019/787 du Parlement européen et du Conseil du 17 avril 2019 et (UE) n° 1308/2013 du Parlement européen et du Conseil du 17 décembre 2013, à l'exclusion des produits mentionnés par le règlement (UE) n° 251/2014 du Parlement européen et du Conseil du 26 février 2014, ainsi qu' au 5° de l'article 458, qui ne bénéficient pas d'indications géographiques protégées ou d'attestations de spécificité au sens de la réglementation communautaire, et qui contiennent plus de 35 grammes de sucre ou une édulcoration équivalente par litre exprimée en sucre inverti,

II.-Le tarif de la taxe mentionnée au I est fixé à :
\n
\n 1° 3 € par décilitre d'alcool pur pour les boissons définies à l'article 435 ;
\n
\n 2° 11 € par décilitre d'alcool pur pour les autres boissons.

III. – La taxe est due lors de la mise à la consommation en France des boissons mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons, les représentants fiscaux des opérateurs établis dans un autre Etat membre de l'Union européenne mentionnés à l'article 302 V bis ou par les personnes mentionnées au 4° du 2 du I de l'article 302 D.

IV. – Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.

V. – Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.

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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Pour chaque catégorie fiscale de tabac, le taux du droit de licence appliqué à la remise mentionnée au 3° du I de l'article 570 est fixé conformément au tableau ci-après :

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

\n \n\t\t\tANNÉE	\n \n\t\t\tTAUX\n\t\t\t (en %) \n
\n \n\t\t\t2017	\n \n\t\t\t18,856
\n \n\t\t\t2018	\n \n\t\t\t18,465
\n \n\t\t\t2019	\n \n\t\t\t19,920
\n \n\t\t\t2020	\n \n\t\t\t18,913
\n \n\t\t\t2021	\n \n\t\t\t17,907

Le droit de licence est exigible à la mise à la consommation des tabacs manufacturés. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 10 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, le 5 du mois suivant celui de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Jusqu'au 31 décembre 2021, sauf pour les débitants constitués en société sous la forme juridique de sociétés en nom collectif dont les associés sont des personnes morales, l'administration restitue les sommes qu'elle a encaissées au titre du droit de licence jusqu'à un seuil de chiffre d'affaires annuel réalisé sur les livraisons de tabacs manufacturés fixé à 157 303 € pour les débits de France continentale et à 117 977 € pour ceux situés en Corse. La restitution est réservée aux débitants dont le montant des livraisons de tabacs manufacturés de l'année précédente est inférieur à 400 000 €. Elle fait l'objet d'un versement annuel sur la base des déclarations mensuelles des livraisons effectuées à chaque débitant, adressées par les fournisseurs au plus tard le neuvième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

" } }, "LEGIARTI000042913867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042913867", "URL": "article/LEGI/ARTI/00/00/42/91/38/LEGIARTI000042913867.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 152 de la loi n° 2020-1721 du 29 décembre 2020, les présentes dispositions entrent en vigueur le 1^er janvier 2022.

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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031830030", "#text": "Arrêté du 17 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031691814", "@nortexte": "FCPD1531750A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-17" }, { "@id": "LEGIARTI000035824326", "@num": "3", "#text": "Arrêté du 3 mars 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154914", "@nortexte": "FCPD1605184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-03" }, { "@id": "LEGIARTI000037156426", "@num": "3", "#text": "Arrêté du 24 juin 2016 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000032770220", "@nortexte": "FCPD1615356A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-06-24" }, { "@id": "LEGIARTI000033058478", "@num": "2", "#text": "Décret n°2016-1139 du 22 août 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033057618", "@nortexte": "AFSP1622642D", "@numtexte": "2016-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-22" }, { "@id": "LEGITEXT000033662141", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033659088", "@nortexte": "ECFD1636102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGITEXT000033830088", "#text": "Décret n°2016-1987 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000044291671", "@num": "1", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830097", "@num": "2", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000042778967", "@num": "152", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 152 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029985", "@fin": "2009-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052380", "@fin": "2009-05-14", "@num": "568", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627834", "@fin": "2010-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661000", "@fin": "2011-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374049", "@fin": "2012-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092587", "@fin": "2013-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949743", "@fin": "2014-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448866", "@fin": "2017-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814228", "@fin": "2018-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469134", "@fin": "2018-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038154750", "@fin": "2019-07-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993697", "@fin": "2020-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472783", "@fin": "2022-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042913867", "@fin": "2021-12-30", "@num": "568", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873274", "@fin": "2022-05-07", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765223", "@fin": "2023-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834554", "@fin": "2025-07-01", "@num": "568", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638137", "@fin": "2999-01-01", "@num": "568", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Pour chaque catégorie fiscale de tabac, le taux du droit de licence appliqué à la remise mentionnée au 3° du I de l'article 570 est fixé conformément au tableau ci-après :

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

\n \n\t\t\tAnnée	\n \n\t\t\tTaux (en %)
\n \n\t\t\tÀ partir du 1er janvier 2022	\n \n\t\t\t17,729

\n
\n

Le droit de licence est exigible à la mise à la consommation des tabacs manufacturés. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 10 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, le 5 du mois suivant celui de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Jusqu'au 31 décembre 2022, sauf pour les débitants constitués en société sous la forme juridique de sociétés en nom collectif dont les associés sont des personnes morales, l'administration restitue les sommes qu'elle a encaissées au titre du droit de licence jusqu'à un seuil de chiffre d'affaires annuel réalisé sur les livraisons de tabacs manufacturés fixé à 157 303 € pour les débits de France continentale et à 125 842 € pour ceux situés en Corse. La restitution est réservée aux débitants dont le montant des livraisons de tabacs manufacturés de l'année précédente est inférieur à 500 000 €. Elle fait l'objet d'un versement annuel sur la base des déclarations mensuelles des livraisons effectuées à chaque débitant, adressées par les fournisseurs au plus tard le neuvième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

" } }, "LEGIARTI000044832478": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-03-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044832478", "URL": "article/LEGI/ARTI/00/00/44/83/24/LEGIARTI000044832478.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 du décret n° 2021-1864 du 27 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGIARTI000044826028", "@num": "1", "#text": "Décret n°2021-1864 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044593161", "@nortexte": "CCPD2124361D", "@numtexte": "2021-1864", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740128", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le régime institué à l'article précédent est financé par :

a) Une cotisation basée sur la remise visée au 3° du I de l'article 570 du code général des impôts, dont le taux est fixé conformément au tableau ci-après :

\n\n

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

\n \n\t\t\tAnnée	\n \n\t\t\tProduits du tabac
\n \n\t\t\t2022	\n \n\t\t\t1,594 % \n

\n\n
\n
\n\n

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

Le ministre chargé du budget assure le pilotage du régime en vue d'assurer le respect des obligations suivantes :

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

" } }, "LEGIARTI000044873236": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873236", "URL": "article/LEGI/ARTI/00/00/44/87/32/LEGIARTI000044873236.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037552649", "@num": "12", "#text": "Décret n°2018-944 du 31 octobre 2018 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000037548249", "@nortexte": "CPAD1822369D", "@numtexte": "2018-944", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283836", "@num": "302 D", "#text": "Code général des impôts, CGI. - 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I. – Les boissons constituées par :

a) Un mélange préalable de boissons ayant un titre alcoométrique acquis n'excédant pas 1,2 % vol. et de boissons alcooliques au sens du 2° de l'article L. 111-4 du code des impositions sur les biens et services,

b) Un ou plusieurs produits soumis à l'accise sur les alcools mentionnés à l'article L. 313-2 du code des impositions sur les biens et services qui ne répondent pas aux définitions prévues aux règlements (UE) n° 2019/787 du Parlement européen et du Conseil du 17 avril 2019 et (UE) n° 1308/2013 du Parlement européen et du Conseil du 17 décembre 2013, à l'exclusion des produits mentionnés par le règlement (UE) n° 251/2014 du Parlement européen et du Conseil du 26 février 2014, ainsi que les cidres et poirés répondant à la définition légale de ces boissons et commercialisés dans les conditions fixées par arrêté du ministre chargé du budget pris après avis du ministre chargé de l'agriculture, qui ne bénéficient pas d'indications géographiques protégées ou d'attestations de spécificité au sens de la réglementation communautaire, et qui contiennent plus de 35 grammes de sucre ou une édulcoration équivalente par litre exprimée en sucre inverti,

II.-Le tarif de la taxe mentionnée au I est fixé à :
\n
\n1° 3 € par décilitre d'alcool pur pour les boissons relevant des catégories fiscales des vins ou des autres boissons fermentées au sens de l'article L. 313-15 du code des impositions sur les biens et services ;
\n
\n2° 11 € par décilitre d'alcool pur pour les autres boissons.

III. – La taxe est due lors de la mise à la consommation en France des boissons mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons, les représentants fiscaux des opérateurs établis dans un autre Etat membre de l'Union européenne mentionnés à l'article 302 V bis ou par les personnes mentionnées au 4° du 2 du I de l'article 302 D.

IV. – Cette taxe est recouvrée et contrôlée sous les mêmes règles, conditions, garanties et sanctions qu'en matière de contributions indirectes.

V. – Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.

" } }, "LEGIARTI000044873274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044873274", "URL": "article/LEGI/ARTI/00/00/44/87/32/LEGIARTI000044873274.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

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art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033057618", "@nortexte": "AFSP1622642D", "@numtexte": "2016-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-22" }, { "@id": "LEGITEXT000033662141", "#text": "Arrêté du 19 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033659088", "@nortexte": "ECFD1636102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-19" }, { "@id": "LEGITEXT000033830088", "#text": "Décret n°2016-1987 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000044291671", "@num": "1", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830097", "@num": "2", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524170", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873285", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448874", "@num": "573", "#text": "Code général des impôts, CGI. - art. 573 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179711", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162624", "@fin": "2999-01-01", "#text": "Section I : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147062", "@fin": "2999-01-01", "#text": "Chapitre IV : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": 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Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Pour chaque catégorie fiscale de tabac, le taux du droit de licence appliqué à la remise mentionnée au 3° du I de l'article 570 est fixé conformément au tableau ci-après :

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

\n \n\t\t\tAnnée	\n \n\t\t\tTaux (en %)
\n \n\t\t\tÀ partir du 1er janvier 2022	\n \n\t\t\t17,729

Le droit de licence est exigible à la mise à la consommation des tabacs manufacturés. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 10 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, le 5 du mois suivant celui de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Jusqu'au 31 décembre 2022, sauf pour les débitants constitués en société sous la forme juridique de sociétés en nom collectif dont les associés sont des personnes morales, l'administration restitue les sommes qu'elle a encaissées au titre du droit de licence jusqu'à un seuil de chiffre d'affaires annuel réalisé sur les livraisons de tabacs manufacturés fixé à 157 303 € pour les débits de France continentale et à 125 842 € pour ceux situés en Corse. La restitution est réservée aux débitants dont le montant des livraisons de tabacs manufacturés de l'année précédente est inférieur à 500 000 €. Elle fait l'objet d'un versement annuel sur la base des déclarations mensuelles des livraisons effectuées à chaque débitant, adressées par les fournisseurs au plus tard le neuvième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

Les acheteurs-revendeurs de tabacs manufacturés sont les personnes physiques ou morales agréées par la direction générale des douanes et droits indirects, qui exploitent des comptoirs de vente situés dans l'enceinte d'un port, d'un aéroport ou du terminal du tunnel sous la Manche ou des boutiques à bord de moyens de transport, qui sont autorisés en application du 2° de l'article L. 311-39 du code des impositions sur les biens et services et qui vendent des tabacs manufacturés aux seuls voyageurs titulaires d'un titre de transport mentionnant comme destination d'un territoire autre que la métropole, dans des conditions fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000044877122": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1613 bis", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044877122", "URL": "article/LEGI/ARTI/00/00/44/87/71/LEGIARTI000044877122.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au c) du 32° de l'article 10 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2024.

I. – Les boissons constituées par :

III. – La taxe est due lors de la mise à la consommation en France des boissons mentionnées au I. Elle est acquittée, selon le cas, par les fabricants, les entrepositaires agréés, les importateurs, les personnes qui réalisent l'acquisition intracommunautaire de ces boissons, les représentants fiscaux des opérateurs établis dans un autre Etat membre de l'Union européenne mentionnés à l'article 302 V bis ou par les personnes mentionnées au 4° du 2 du I de l'article 302 D.

IV.-A.-La taxe est contrôlée selon les mêmes procédures et sous les mêmes sanctions que les contributions indirectes. Les réclamations relatives à l'assiette sont présentées, instruites et jugées selon les règles applicables à ces mêmes taxes.

B.-La taxe est recouvrée selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les taxes sur le chiffre d'affaires. Les réclamations relatives au recouvrement sont présentées, instruites et jugées selon les règles applicables à ces mêmes taxes.

V. – Le produit de cette taxe est versé à l'Agence centrale des organismes de sécurité sociale.

" } }, "LEGIARTI000045765223": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045765223", "URL": "article/LEGI/ARTI/00/00/45/76/52/LEGIARTI000045765223.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 10-29° de l'ordonnance n° 2021-1843 du 22 décembre 2021.

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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830103", "@num": "5", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000033830105", "@num": "6", "#text": "Décret n°2016-1987 du 30 décembre 2016 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000033748692", "@nortexte": "ECFD1636805D", "@numtexte": "2016-1987", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000036931558", "@num": "3", "#text": "Arrêté du 1er février 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033968273", "@nortexte": "ECFD1638031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-01" }, { "@id": "LEGITEXT000034738413", "#text": "Décret n°2017-977 du 10 mai 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034676416", "@nortexte": "ECFD1711744D", "@numtexte": "2017-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000035986912", "@num": "3", "#text": "Arrêté du 6 novembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035986431", "@nortexte": "CPAD1727941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-06" }, { "@id": "LEGIARTI000037246845", "@num": "3", "#text": "Arrêté du 2 février 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036570574", "@nortexte": "CPAD1802453A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-02" }, { "@id": "LEGIARTI000036746454", "@num": "1", "#text": "Décret n°2018-206 du 26 mars 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGIARTI000046775671", "@num": "3", "#text": "Arrêté du 30 mars 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000036757968", "@nortexte": "CPAD1808269A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-03-30" }, { "@id": "LEGIARTI000046776669", "@num": "3", "#text": "Arrêté du 7 juin 2018 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037038695", "@nortexte": "CPAD1815188A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-07" }, { "@id": "LEGIARTI000046777143", "@num": "3", "#text": "Arrêté du 25 septembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037446214", "@nortexte": "CPAD1825003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-25" }, { "@id": "LEGIARTI000046987711", "@num": "3", "#text": "Arrêté du 14 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833338", "@nortexte": "CPAD1832821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-14" }, { "@id": "LEGITEXT000037958358", "#text": "Décret n°2018-1268 du 26 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037865370", "@nortexte": "CPAD1834118D", "@numtexte": "2018-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-26" }, { "@id": "LEGIARTI000038196786", "@num": "3", "#text": "Arrêté du 30 janvier 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038175390", "@nortexte": "CPAD1903000A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-01-30" }, { "@id": "LEGIARTI000039338653", "@num": "3", "#text": "Arrêté du 8 avril 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038365294", "@nortexte": "CPAD1909322A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000039392490", "@num": "3", "#text": "Arrêté du 3 juin 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566630", "@nortexte": "CPAD1914840A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-03" }, { "@id": "LEGIARTI000046988076", "@num": "3", "#text": "Arrêté du 2 août 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038906831", "@nortexte": "CPAD1922627A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-08-02" }, { "@id": "LEGIARTI000046988318", "@num": "3", "#text": "Arrêté du 11 octobre 2019 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039223599", "@nortexte": "CPAD1927487A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-10-11" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000039459302", "@num": "3", "#text": "Arrêté du 4 décembre 2019 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000039457467", "@nortexte": "CPAD1933517A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-04" }, { "@id": "LEGIARTI000046544070", "@num": "3", "#text": "Arrêté du 31 janvier 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041554069", "@nortexte": "CPAD2002399A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-01-31" }, { "@id": "LEGIARTI000046544188", "@num": "3", "#text": "Arrêté du 31 mars 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041810646", "@nortexte": "CPAD2007797A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-31" }, { "@id": "LEGIARTI000041900322", "@num": "1", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041900324", "@num": "2", "#text": "Décret n°2020-601 du 19 mai 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041897684", "@nortexte": "SSAP2003130D", "@numtexte": "2020-601", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000041988099", "@num": "3", "#text": "Arrêté du 3 juin 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000041987201", "@nortexte": "CPAD2012448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-06-03" }, { "@id": "LEGIARTI000042226110", "@num": "3", "#text": "Arrêté du 20 juillet 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042225137", "@nortexte": "ECOD2017671A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-20" }, { "@id": "LEGIARTI000042411585", "@num": "3", "#text": "Arrêté du 28 septembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042410698", "@nortexte": "CCPD2025834A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-28" }, { "@id": "LEGIARTI000042517448", "@num": "3", "#text": "Arrêté du 29 octobre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042515889", "@nortexte": "CCPD2027364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-10-29" }, { "@id": "LEGIARTI000042649918", "@num": "3", "#text": "Arrêté du 8 décembre 2020 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042649108", "@nortexte": "CCPD2031065A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-08" }, { "@id": "LEGIARTI000046545357", "@num": "3", "#text": "Arrêté du 4 janvier 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000042953156", "@nortexte": "CCPD2035204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-04" }, { "@id": "LEGIARTI000043110657", "@num": "3", "#text": "Arrêté du 1er février 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043110174", "@nortexte": "CCPD2101354A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-01" }, { "@id": "LEGIARTI000043361307", "@num": "3", "#text": "Arrêté du 26 mars 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043360147", "@nortexte": "CCPD2105629A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-26" }, { "@id": "LEGIARTI000043643267", "@num": "3", "#text": "Arrêté du 3 juin 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642261", "@nortexte": "CCPD2113641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-03" }, { "@id": "LEGIARTI000043934700", "@num": "3", "#text": "Arrêté du 23 juillet 2021 - 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949743", "@fin": "2014-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448866", "@fin": "2017-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814228", "@fin": "2018-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469134", "@fin": "2018-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038154750", "@fin": "2019-07-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037993697", "@fin": "2020-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2019-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472783", "@fin": "2022-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042913867", "@fin": "2021-12-30", "@num": "568", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873274", "@fin": "2022-05-07", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765223", "@fin": "2023-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834554", "@fin": "2025-07-01", "@num": "568", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638137", "@fin": "2999-01-01", "@num": "568", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le monopole de vente au détail est confié à l'administration qui l'exerce, dans des conditions et selon des modalités fixées par décret, par l'intermédiaire de débitants désignés comme ses préposés et tenus à droit de licence, des titulaires du statut d'acheteur-revendeur mentionné au dernier alinéa, ou par l'intermédiaire de revendeurs qui sont tenus de s'approvisionner en tabacs manufacturés exclusivement auprès des débitants désignés ci-dessus.

Dans l'hypothèse où l'activité est exercée sous forme de société en nom collectif :

- l'activité de vente de tabac doit figurer dans l'objet social ;

- l'ensemble des activités commerciales et l'activité de vente au détail des tabacs manufacturés sont gérés sous la même forme juridique d'exploitation ;

- chacun des associés doit remplir l'ensemble des conditions d'agrément fixées par décret.

Pour chaque catégorie fiscale de tabac, le taux du droit de licence appliqué à la remise mentionnée au 3° du I de l'article 570 est fixé conformément au tableau ci-après :

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

\n \n\t\t\tAnnée	\n \n\t\t\tTaux (en %)
\n \n\t\t\tÀ partir du 1er janvier 2022	\n \n\t\t\t17,729

Le droit de licence est exigible à la mise à la consommation des tabacs manufacturés. Il est liquidé par les fournisseurs mentionnés au 1 de l'article 565, au plus tard le 10 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Il est acquitté, le 5 du mois suivant celui de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants. Jusqu'au 31 décembre 2022, sauf pour les débitants constitués en société sous la forme juridique de sociétés en nom collectif dont les associés sont des personnes morales, l'administration restitue les sommes qu'elle a encaissées au titre du droit de licence jusqu'à un seuil de chiffre d'affaires annuel réalisé sur les livraisons de tabacs manufacturés fixé à 157 303 € pour les débits de France continentale et à 125 842 € pour ceux situés en Corse. La restitution est réservée aux débitants dont le montant des livraisons de tabacs manufacturés de l'année précédente est inférieur à 500 000 €. Elle fait l'objet d'un versement annuel sur la base des déclarations mensuelles des livraisons effectuées à chaque débitant, adressées par les fournisseurs au plus tard le neuvième jour du mois suivant. Un décret fixe les modalités et conditions d'application du présent alinéa.

Le droit de licence mentionné au premier alinéa est constaté, recouvré et contrôlé suivant les règles propres aux contributions indirectes.

Les acheteurs-revendeurs de tabacs manufacturés sont les personnes physiques ou morales agréées par la direction générale des douanes et droits indirects, qui exploitent des comptoirs de vente situés dans l'enceinte d'un port, d'un aéroport ou du terminal du tunnel sous la Manche ou des boutiques à bord de moyens de transport, qui sont autorisés en application du 2° de l'article L. 311-39 du code des impositions sur les biens et services et qui vendent des tabacs manufacturés aux seuls voyageurs titulaires d'un titre de transport mentionnant comme destination un territoire autre que la métropole, dans des conditions fixées par décret en Conseil d'Etat.

" } }, "LEGIARTI000047216040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047216040", "URL": "article/LEGI/ARTI/00/00/47/21/60/LEGIARTI000047216040.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 2 du décret n° 2023-123 du 22 février 2023, ces dispositions entrent en vigueur le 1^er mars 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017841668", "@num": "5", "#text": "Décret n°63-1104 du 30 octobre 1963 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "LEGIARTI000039392416", "@num": "18", "#text": "Arrêté du 13 novembre 1963 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "LEGIARTI000032189830", "@num": "1", "#text": "Décret n°2016-289 du 10 mars 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032188211", "@nortexte": "FCPD1510410D", "@numtexte": "2016-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-10" }, { "@id": "LEGIARTI000039435432", "@num": "1", "#text": "Arrêté du 8 novembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039433306", "@nortexte": "CPAD1932636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-08" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000047214711", "#text": "Décret n°2023-123 du 22 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGIARTI000047214717", "@num": "1", "#text": "Décret n°2023-123 du 22 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047213664", "@nortexte": "ECOD2226175D", "@numtexte": "2023-123", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-22" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310066", "@num": "565", "#text": "Code général des impôts, CGI. - art. 565", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740128", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508912", "@num": "63-1104", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508912", "@c_titre_court": "Décret n° 63-1104 du 30 octobre 1963" }, { "@fin": "2999-01-01", "#text": "Décret n°63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac.", "@debut": "1963-11-08", "@id_txt": "LEGITEXT000006061115", "@c_titre_court": "Décret n°63-1104 du 30 octobre 1963" } ], "@date_publi": "1963-11-08", "@date_signature": "1963-10-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775417", "@fin": "1990-05-24", "@num": "2", "@etat": "MODIFIE", "@debut": "1963-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775418", "@fin": "2006-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "1990-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006775419", "@fin": "2007-12-30", "@num": "2", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841661", "@fin": "2009-02-21", "@num": "2", "@etat": "MODIFIE", "@debut": "2007-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285795", "@fin": "2010-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021660892", "@fin": "2011-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410290", "@fin": "2012-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025103123", "@fin": "2013-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026875974", "@fin": "2014-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028426767", "@fin": "2016-03-13", "@num": "2", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032191946", "@fin": "2017-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2016-03-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033841104", "@fin": "2018-12-29", "@num": "2", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037964584", "@fin": "2019-11-17", "@num": "2", "@etat": "MODIFIE", "@debut": "2018-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039392393", "@fin": "2022-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2019-11-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044832478", "@fin": "2023-03-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047216040", "@fin": "2024-01-01", "@num": "2", "@etat": "MODIFIE", "@debut": "2023-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725388", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le régime institué à l'article précédent est financé par :

a) Une cotisation basée sur la remise visée au 3° du I de l'article 570 du code général des impôts, dont les taux sont fixés conformément au tableau ci-après :

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

\n \n\t\t\tAnnée	\n \n\t\t\tTaux de cotisation au RAVGDT sur la remise brute
\n \n\t\t\tFrance continentale	\n \n\t\t\tCorse
\n \n\t\t\tAu 1er mars 2023	\n \n\t\t\t1,594 %	\n \n\t\t\t1,592 %
\n \n\t\t\tAu 1er avril 2023	\n \n\t\t\t1,586 %	\n \n\t\t\t1,584 %
\n \n\t\t\tAu 1er janvier 2024	\n \n\t\t\t1,570 %	\n \n\t\t\t1,572 %
\n \n\t\t\tAu 1er janvier 2025	\n \n\t\t\t1,555 %	\n \n\t\t\t1,551 %

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

Le taux de cotisation des gérants peut être modifié par décret du ministre chargé du budget ;

c) Les produits financiers procurés par les ressources du régime ;

d) Des recettes diverses.

Les dépenses du régime sont constituées par :

-le service des allocations ;

-les frais de gestion.

La différence entre les ressources et les charges constitue, si elle est positive, la réserve du régime.

La cotisation visée au a du premier alinéa est exigible à la livraison des tabacs manufacturés au débitant. Elle est liquidée par les fournisseurs mentionnés au 1 de l'article 565 du code général des impôts, au plus tard le 10 de chaque mois, sur la base d'une déclaration des quantités livrées au débitant au cours du mois précédent transmise à l'administration. Un arrêté du ministre chargé du budget fixe le modèle de cette déclaration. La cotisation est acquittée à la date de la liquidation, auprès de l'administration, par les mêmes fournisseurs et pour le compte des débitants.

La cotisation est recouvrée selon les règles, conditions et garanties prévues par le code général des impôts en matière de contributions indirectes.

Le ministre chargé du budget assure le pilotage du régime en vue d'assurer le respect des obligations suivantes :

1. Maintenir son équilibre à l'horizon de trente ans ;

2. Maintenir, à remise comparable, son taux de rendement tel que constaté en 2005, si l'équilibre mentionné au 1 ci-dessus est garanti.

\n
" } }, "LEGIARTI000047698598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047698598", "URL": "article/LEGI/ARTI/00/00/47/69/85/LEGIARTI000047698598.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 3 du décret n° 2023-467 du 15 juin 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047697197", "@num": "3", "#text": "Décret n°2013-1225 du 23 décembre 2013 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388142", "@nortexte": "BUDE1324834D", "@numtexte": "2013-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000034695991", "@num": "5", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000047694983", "@num": "1", "#text": "Décret n°2023-467 du 15 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047692249", "@nortexte": "ECOE2306002D", "@numtexte": "2023-467", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-15" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006299492", "@num": "344-0 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026848794", "@num": "369", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 369 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299482", "@num": "344-0 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308473", "@num": "204 A", "#text": "Code général des impôts, CGI. - art. 204 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303930", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303936", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133769", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299766", "@fin": "2001-12-28", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299767", "@fin": "2004-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299768", "@fin": "2005-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299769", "@fin": "2006-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299770", "@fin": "2008-06-26", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019065950", "@fin": "2009-01-23", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2008-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020136980", "@fin": "2011-10-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2009-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024678975", "@fin": "2012-09-06", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026347921", "@fin": "2014-01-02", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2012-09-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028394112", "@fin": "2014-05-30", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2014-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029043315", "@fin": "2019-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034737311", "@fin": "2023-06-18", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047697140", "@fin": "2024-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2023-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047698598", "@fin": "2024-06-02", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049642294", "@fin": "2025-01-01", "@num": "406 terdecies", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047699021", "@fin": "2999-01-01", "@num": "406 terdecies", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les impôts et taxes dus par les personnes et groupements mentionnés à l'article 344-0 A sont payés au comptable du service chargé des grandes entreprises mentionné au premier alinéa de l'article 344-0 A.

II. – Les dispositions du I s'appliquent à la retenue à la source prévue au 1° du 2 de l'article 204 A du code général des impôts, à l'impôt sur les sociétés, à la contribution sur les revenus locatifs, à la contribution sociale sur l'impôt sur les sociétés prévues respectivement aux articles 234 nonies et 235 ter ZC du code général des impôts, à la taxe prévue par l'article 235 ter ZD du code général des impôts à la cotisation foncière des entreprises, à la cotisation sur la valeur ajoutée des entreprises de même qu'aux taxes additionnelles et annexes à cette cotisation, aux prélèvements obligatoires prévus aux articles L. 313-1 et L. 314-1 du code des impositions sur les biens et les services, aux articles 568 et 1613 bis du code général des impôts, à l'article L. 245-7 du code de la sécurité sociale, au a de l'article 2 du décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac ainsi qu'aux impôts et taxes mentionnés aux 3° à 5°, 7° à 15°, 18° et 19° de l'article 344-0 B.

Elles s'appliquent en outre, sur option de l'entreprise, aux taxes foncières sur les propriétés bâties et non bâties et à leurs taxes additionnelles et annexes recouvrées dans les mêmes conditions. L'option s'applique à l'ensemble des impositions dues à ce titre. Formulée par écrit avant le 30 novembre d'une année, l'option prend effet le 1er janvier de l'année suivante, pour une durée de cinq ans, renouvelable par tacite reconduction à défaut de dénonciation, trente jours au moins avant l'expiration de la période, par pli recommandé avec demande d'avis de réception postal auprès du comptable du service chargé des grandes entreprises. Toutefois, en cas d'opération d'absorption, l'option prend fin le 31 décembre de la deuxième année qui suit celle au cours de laquelle l'entreprise a été absorbée.

III. – Les dispositions des I et II s'appliquent aux paiements dans les mêmes conditions que celles prévues à l'article 344-0 C. Toutefois, les impositions mentionnées au II dues au titre d'une période antérieure à la date à compter de laquelle le redevable relève du service chargé des grandes entreprises peuvent être établies et recouvrées par ce même service.

IV. – Par exception aux dispositions des articles 344-0 A à 344-0 C et des I et II, les rôles, autres que ceux relatifs aux impôts locaux et à leurs taxes additionnelles et annexes, ou avis de mise en recouvrement émis en vue du recouvrement des impositions qui ont fait l'objet, ou auraient dû faire l'objet, d'une déclaration ou d'un paiement auprès du service chargé des grandes entreprises, sont établis soit par ce service, soit par le service déconcentré dans le ressort duquel est situé le lieu d'imposition. Ces dispositions s'appliquent également au rôle ou à l'avis de mise en recouvrement émis par le service chargé des grandes entreprises en vue du recouvrement d'une imposition qui aurait dû faire l'objet d'une déclaration ou d'un paiement auprès du service déconcentré dans le ressort duquel est situé le lieu d'imposition.

" } }, "LEGIARTI000047699021": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "406 terdecies", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047699021", "URL": "article/LEGI/ARTI/00/00/47/69/90/LEGIARTI000047699021.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 3 du décret n° 2023-467 du 15 juin 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047697197", "@num": "3", "#text": "Décret n°2013-1225 du 23 décembre 2013 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028388142", "@nortexte": "BUDE1324834D", "@numtexte": "2013-1225", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000034695991", "@num": "5", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000047694983", "@num": "1", "#text": "Décret n°2023-467 du 15 juin 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047692249", "@nortexte": "ECOE2306002D", "@numtexte": "2023-467", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-15" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006299492", "@num": "344-0 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026848794", "@num": "369", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 369 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299482", "@num": "344-0 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308473", "@num": "204 A", "#text": "Code général des impôts, CGI. - art. 204 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303930", "@num": "235 ter ZC", "#text": "Code général des impôts, CGI. - art. 235 ter ZC", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303936", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133769", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299766", "@fin": "2001-12-28", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299767", "@fin": "2004-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299768", "@fin": "2005-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299769", "@fin": "2006-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299770", "@fin": "2008-06-26", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019065950", "@fin": "2009-01-23", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2008-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020136980", "@fin": "2011-10-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2009-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024678975", "@fin": "2012-09-06", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026347921", "@fin": "2014-01-02", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2012-09-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028394112", "@fin": "2014-05-30", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2014-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029043315", "@fin": "2019-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034737311", "@fin": "2023-06-18", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047697140", "@fin": "2024-01-01", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2023-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047698598", "@fin": "2024-06-02", "@num": "406 terdecies", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049642294", "@fin": "2025-01-01", "@num": "406 terdecies", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047699021", "@fin": "2999-01-01", "@num": "406 terdecies", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – Les dispositions du I s'appliquent à la retenue à la source prévue au 1° du 2 de l'article 204 A du code général des impôts, à l'impôt sur les sociétés, à la contribution sur les revenus locatifs, à la contribution sociale sur l'impôt sur les sociétés prévues respectivement aux articles 234 nonies et 235 ter ZC du code général des impôts, à la taxe prévue par l'article 235 ter ZD du code général des impôts à la cotisation foncière des entreprises, à la cotisation sur la valeur ajoutée des entreprises de même qu'aux taxes additionnelles et annexes à cette cotisation, aux prélèvements obligatoires prévus aux articles L. 313-1 et L. 314-1 du code des impositions sur les biens et services, aux articles 568 et 1613 bis du code général des impôts, à l'article L. 245-7 du code de la sécurité sociale, au a de l'article 2 du décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac ainsi qu'aux impôts et taxes mentionnés aux 3° à 5°, 7° à 15° et 18° à 21° de l'article 344-0 B.

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art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000043934229", "@nortexte": "CCPD2121034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-07-23" }, { "@id": "LEGIARTI000044175287", "@num": "3", "#text": "Arrêté du 29 septembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044173672", "@nortexte": "CCPD2126763A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-29" }, { "@id": "LEGITEXT000044290554", "#text": "Décret n°2021-1438 du 3 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044289969", "@nortexte": "CCPD2121923D", "@numtexte": "2021-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-03" }, { "@id": "LEGIARTI000046546084", "@num": "3", "#text": "Arrêté du 4 novembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044318859", "@nortexte": "CCPD2130138A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000046546248", "@num": "3", "#text": "Arrêté du 9 décembre 2021 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044489089", "@nortexte": "CCPD2133995A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-09" }, { "@id": "LEGIARTI000046196733", "@num": "L314-26", "#text": "Code des impositions sur les biens et services - art. L314-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048721886", "@num": "38", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 38 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046546352", "@num": "3", "#text": "Arrêté du 5 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947517", "@nortexte": "CCPD2137820A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-05" }, { "@id": "LEGIARTI000046546570", "@num": "3", "#text": "Arrêté du 21 janvier 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045149550", "@nortexte": "CCPD2201451A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-21" }, { "@id": "LEGIARTI000046546655", "@num": "3", "#text": "Arrêté du 5 avril 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045546014", "@nortexte": "CCPD2206946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-04-05" }, { "@id": "LEGIARTI000046546769", "@num": "3", "#text": "Arrêté du 7 juin 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045911530", "@nortexte": "ECOD2216006A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-07" }, { "@id": "LEGIARTI000046546942", "@num": "3", "#text": "Arrêté du 9 août 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174085", "@nortexte": "ECOD2220060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-09" }, { "@id": "LEGIARTI000046547124", "@num": "3", "#text": "Arrêté du 28 septembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046368323", "@nortexte": "ECOD2225778A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-28" }, { "@id": "LEGIARTI000046547325", "@num": "3", "#text": "Arrêté du 26 octobre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046533828", "@nortexte": "ECOD2228866A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-26" }, { "@id": "LEGIARTI000049442235", "#text": "Arrêté du 23 novembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046690986", "@nortexte": "TREP2221743A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000046728041", "@num": "3", "#text": "Arrêté du 5 décembre 2022 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000046727396", "@nortexte": "ECOD2232912A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-05" }, { "@id": "LEGIARTI000047111717", "@num": "3", "#text": "Arrêté du 3 février 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047111048", "@nortexte": "ECOD2300183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-03" }, { "@id": "LEGIARTI000047306812", "@num": "3", "#text": "Arrêté du 3 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047304824", "@nortexte": "ECOD2304705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-03" }, { "@id": "LEGIARTI000047429157", "@num": "3", "#text": "Arrêté du 30 mars 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047428675", "@nortexte": "ECOD2307415A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-30" }, { "@id": "LEGIARTI000047671351", "@num": "3", "#text": "Arrêté du 5 juin 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047670133", "@nortexte": "ECOD2312636A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-05" }, { "@id": "LEGIARTI000047959733", "@num": "3", "#text": "Arrêté du 31 juillet 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047956111", "@nortexte": "ECOD2320010A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-31" }, { "@id": "LEGIARTI000048194524", "@num": "3", "#text": "Arrêté du 2 octobre 2023 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000048193114", "@nortexte": "ECOD2325368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-02" }, { "@id": "LEGITEXT000048717424", "#text": "Arrêté du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048712058", "@num": "1", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711405", "@num": "1", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000048711411", "@num": "4", "#text": "Décret n°2023-1295 du 28 décembre 2023 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000049534804", "#text": "Arrêté du 30 avril 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000049534457", "@nortexte": "ECOD2412799A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-04-30" }, { "@id": "LEGITEXT000050087063", "#text": "Arrêté du 6 août 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050085695", "@nortexte": "ECOD2421979A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-08-06" }, { "@id": "LEGITEXT000050332041", "#text": "Arrêté du 4 octobre 2024 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330390", "@nortexte": "ECOD2426448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050825132", "#text": "Arrêté du 10 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050823126", "@nortexte": "BCPD2433590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-10" }, { "@id": "LEGIARTI000022270958", "@num": "D3511-15", "#text": "Code de la santé publique - art. D3511-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041900479", "@num": "D3512-35", "#text": "Code de la santé publique - art. D3512-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033058558", "@num": "D3512-9-1", "#text": "Code de la santé publique - art. D3512-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302994", "@num": "163 bis F", "#text": "Code général des impôts, CGI. - art. 163 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041524170", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834532", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365688", "@num": "568 bis", "#text": "Code général des impôts, CGI. - art. 568 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364802", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448878", "@num": "572 bis", "#text": "Code général des impôts, CGI. - art. 572 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448874", "@num": "573", "#text": "Code général des impôts, CGI. - art. 573 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294702", "@num": "281", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639958", "@num": "56 AJ", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147141", "@fin": "1989-01-02", "#text": "TABACS", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133869", "@fin": "1989-01-02", "#text": "MONOPOLES FISCAUX", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048390967", "@fin": "1979-07-01", "@num": "568", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310076", "@fin": "1983-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310077", "@fin": "1993-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310078", "@fin": "2000-03-31", "@num": "568", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310079", "@fin": "2003-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310080", "@fin": "2005-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310081", "@fin": "2008-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029985", "@fin": "2009-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052380", "@fin": "2009-05-14", "@num": "568", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627834", "@fin": "2010-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021661000", "@fin": "2011-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374049", "@fin": "2012-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092587", "@fin": "2013-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949743", "@fin": "2014-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448866", "@fin": "2017-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814228", "@fin": "2018-01-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469134", "@fin": "2018-12-31", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038154750", "@fin": "2019-07-01", "@num": "568", "@etat": "MODIFIE", "@debut": "2018-12-31", 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"568", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048638137", "@fin": "2999-01-01", "@num": "568", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nul ne peut avoir en sa possession des tabacs en feuilles s’il n’est cultivateur dûment autorisé.

Nul ne peut avoir en sa possession des tabacs fabriqués autres que ceux du monopole et la possession de ces derniers ne peut excéder 10 kilogrammes, à moins qu’ils soient revêtus des marques et vignettes réglementaires.

" } }, "LEGIARTI000048638137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "568", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048638137", "URL": "article/LEGI/ARTI/00/00/48/63/81/LEGIARTI000048638137.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.

Article 1 ENTIEREMENT_MODIF (Décret n° 2023-1295 du 28 décembre 2023 relatif aux modalités de déclaration, de paiement et de remboursement des accises sur les alcools et les tabacs et autres prélèvements obéissant aux mêmes règles)