{ "article": { "LEGIARTI000051818773": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051818773", "URL": "article/LEGI/ARTI/00/00/51/81/87/LEGIARTI000051818773.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051821306", "@num": "350 quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 350 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821285", "@num": "350 quinquies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 350 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881501", "@num": "350 sexies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 350 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000051808721", "@nor": "ECOD2517279D", "@num": "2025-591", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-591 du 27 juin 2025 portant simplifications des obligations relatives à la distillation", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051808721", "@c_titre_court": "Décret n°2025-591 du 27 juin 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-591 du 27 juin 2025 portant simplifications des obligations relatives à la distillation", "@debut": "2025-06-30", "@id_txt": "LEGITEXT000051818761", "@c_titre_court": "Décret n°2025-591 du 27 juin 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-06-29", "@date_signature": "2025-06-27", "@num_parution_jo": "0150" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051818773", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051808750", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Art. 350 sexies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe III, CGIANIII.
\n Art. 350 quater, Art. 350 quinquies\n
\n

\n
" } }, "LEGIARTI000032881501": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "350 sexies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2016-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000032881501", "URL": "article/LEGI/ARTI/00/00/32/88/15/LEGIARTI000032881501.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000545997", "#text": "Décret n°93-1127 du 24 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000032863488", "@num": "9", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000051818773", "@num": "3", "#text": "Décret n°2025-591 du 27 juin 2025 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000051808721", "@nortexte": "ECOD2517279D", "@numtexte": "2025-591", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000006309751", "@num": "311 bis", "#text": "Code général des impôts, CGI. - art. 311 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146872", "@fin": "2999-01-01", "#text": "Chapitre III : Les compétences de la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133762", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006299545", "@fin": "2016-07-10", "@num": "350 sexies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032881501", "@fin": "2025-07-01", "@num": "350 sexies", "@etat": "ABROGE", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conditions de délivrance et de retrait des dérogations à la règle posée par l'article 311 bis du code général des impôts sont fixées par arrêté du ministre chargé du budget.

Ces dérogations peuvent être accordées par arrêté du préfet sur proposition du directeur interrégional des douanes et droits indirects ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, du directeur régional des douanes et droits indirects.

\n
\n
\n
\n
\n
" } }, "LEGIARTI000051821285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "350 quinquies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051821285", "URL": "article/LEGI/ARTI/00/00/51/82/12/LEGIARTI000051821285.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2025-591 du 26 juin 2025, ces dispositions entrent en vigueur le 1er juillet 2025.Modifications effectuées en conséquence de l'article 4-1° de l'ordonnance n° 2015-1247 du 7 octobre 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051818773", "@num": "3", "#text": "Décret n°2025-591 du 27 juin 2025 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000051808721", "@nortexte": "ECOD2517279D", "@numtexte": "2025-591", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000033817076", "@num": "343", "#text": "Code général des impôts, CGI. - art. 343 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309755", "@num": "312", "#text": "Code général des impôts, CGI. - art. 312", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304733", "@num": "327", "#text": "Code général des impôts, CGI. - art. 327", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304735", "@num": "329", "#text": "Code général des impôts, CGI. - art. 329", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310092", "@num": "571", "#text": "Code général des impôts, CGI. - art. 571", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048636877", "@num": "L664-5", "#text": "Code rural - art. L664-5", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048636885", "@num": "L664-9", "#text": "Code rural - art. L664-9", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048651884", "@num": "L3336-5", "#text": "Code de la santé publique - art. L3336-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146872", "@fin": "2999-01-01", "#text": "Chapitre III : Les compétences de la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133762", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006299538", "@fin": "1998-04-22", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299539", "@fin": "1999-03-31", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299540", "@fin": "2000-03-31", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299541", "@fin": "2003-01-01", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299542", "@fin": "2004-08-31", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299543", "@fin": "2007-01-01", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299544", "@fin": "2009-04-10", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020520026", "@fin": "2011-06-12", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182363", "@fin": "2016-06-13", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702464", "@fin": "2025-07-01", "@num": "350 quinquies", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051821285", "@fin": "2999-01-01", "@num": "350 quinquies", "@etat": "VIGUEUR", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La direction générale des douanes et droits indirects reçoit :

1° La déclaration et les renseignements mentionnés à l'article L. 664-5 du code rural et de la pêche maritime ;

2° (Dispositions devenues sans objet) ;

3° Les déclarations prévues aux articles 312,327 et 329 du code général des impôts dans sa rédaction en vigueur au 30 juin 2025 ;

4° (Dispositions devenues sans objet) ;

5° (Dispositions devenues sans objet) ;

6° (Dispositions devenues sans objet) ;

7° (Dispositions devenues sans objet) ;

8° La déclaration mentionnée au premier alinéa de l'article 571 du code général des impôts et effectue les contrôles prescrits au deuxième alinéa du même article ;

9° Les déclarations et exerce les compétences mentionnées à l'article L. 664-9 du code rural et de la pêche maritime et à l'article L. 3336-5 du code de la santé publique ;

10° (Dispositions devenues sans objet) ;

11° (Dispositions devenues sans objet).

\n
" } }, "LEGIARTI000051821306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "350 quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051821306", "URL": "article/LEGI/ARTI/00/00/51/82/13/LEGIARTI000051821306.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 4 du décret n° 2025-591 du 26 juin 2025, ces dispositions entrent en vigueur le 1er juillet 2025.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000256097", "#text": "Décret n°2004-1070 du 8 octobre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000256097", "@nortexte": "ECOF0400053D", "@numtexte": "2004-1070", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-08" }, { "@id": "LEGIARTI000051818773", "@num": "3", "#text": "Décret n°2025-591 du 27 juin 2025 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000051808721", "@nortexte": "ECOD2517279D", "@numtexte": "2025-591", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000006304722", "@num": "303", "#text": "Code général des impôts, CGI. - art. 303 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304725", "@num": "306", "#text": "Code général des impôts, CGI. - art. 306", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304727", "@num": "319", "#text": "Code général des impôts, CGI. - art. 319", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304730", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304765", "@num": "412", "#text": "Code général des impôts, CGI. - art. 412", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304808", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304811", "@num": "454", "#text": "Code général des impôts, CGI. - art. 454", "@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": "LEGIARTI000006310083", "@num": "570", "#text": "Code général des impôts, CGI. - art. 570", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048636879", "@num": "L664-6", "#text": "Code rural - art. L664-6", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146872", "@fin": "2999-01-01", "#text": "Chapitre III : Les compétences de la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133762", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006299531", "@fin": "1994-09-02", "@num": "350 quater", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299532", "@fin": "1998-04-22", "@num": "350 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299533", "@fin": "2000-03-31", "@num": "350 quater", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299534", "@fin": "2002-03-31", "@num": "350 quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299535", "@fin": "2003-01-01", "@num": "350 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299536", "@fin": "2004-08-31", "@num": "350 quater", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299537", "@fin": "2015-06-06", "@num": "350 quater", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030695690", "@fin": "2016-06-13", "@num": "350 quater", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702507", "@fin": "2025-07-01", "@num": "350 quater", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051821306", "@fin": "2999-01-01", "@num": "350 quater", "@etat": "VIGUEUR", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La direction générale des douanes et droits indirects exerce les compétences prévues :

1° Aux articles 306,321,412,450,454,1562 (1), 1565 septies du code général des impôts ;

2° Au premier alinéa de l'article 444 du code général des impôts ;

3° (Dispositions devenues sans objet).

4° A l'article 570 du code général des impôts ;

5° A l'article 625 du code général des impôts.

Les préfets ou sous-préfets désignent les fonctionnaires publics habilités à coter et parapher les registres prévus au premier alinéa du même article.

II. – La direction générale des douanes et droits indirects exerce :

1° Les attributions prévues à l'article 319 du code général des impôts ;

2° (Dispositions devenues sans objet).

3° Le monopole de vente au détail mentionné au premier alinéa de l'article 568 du code général des impôts.

III. – La direction générale des douanes et droits indirects est compétente :

1° Pour consulter le registre spécial dont la présentation peut être exigée en application de l'article L. 664-6 du code rural et de la pêche maritime ;

3° (Sans objet)

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Article 3 ENTIEREMENT_MODIF (Décret n° 2025-591 du 27 juin 2025 portant simplifications des obligations relatives à la distillation)