{ "article": { "LEGIARTI000052522049": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "286 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-11-07" } }, "META_COMMUN": { "ID": "LEGIARTI000052522049", "URL": "article/LEGI/ARTI/00/00/52/52/20/LEGIARTI000052522049.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000052521594", "@num": "7", "#text": "Décret n°2025-1053 du 5 novembre 2025 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000052520801", "@nortexte": "ECOD2524142D", "@numtexte": "2025-1053", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2025-11-05" }, { "@id": "LEGIARTI000006295632", "@num": "276", "#text": "Code général des impôts, annexe II, CGIANII. - art. 276", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162019", "@fin": "2999-01-01", "#text": "III : Corse - DOM", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294719", "@fin": "2025-11-07", "@num": "286 F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000052522049", "@fin": "2999-01-01", "@num": "286 F", "@etat": "VIGUEUR", "@debut": "2025-11-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles 276 à 286 E ne sont pas applicables dans les départements d'outre-mer.

\n
" } }, "LEGIARTI000006295632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-04-13", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295632", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295632.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0276AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 569", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 281", "@sens": "source", "@typelien": "CITATION" }, { "@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": "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": "LEGIARTI000052522049", "@num": "286 F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146729", "@fin": "1986-12-31", "#text": "TABACS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133687", "@fin": "1986-12-31", "#text": "MONOPOLES FISCAUX", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295632", "@fin": "1980-04-13", "@num": "276", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295633", "@fin": "1993-03-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295634", "@fin": "1995-10-27", "@num": "276", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295635", "@fin": "1997-04-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295636", "@fin": "2007-01-01", "@num": "276", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295637", "@fin": "2999-01-01", "@num": "276", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale qui demande l'agrément en qualité de fournisseur, prévu par l'article 569 du code général des impôts, doit remplir les conditions requises pour l'exercice d'une profession commerciale et fournir une caution solvable qui s'engage solidairement avec elle au paiement, à l'administration fiscale, de la retenue sur remise prévue à l'article 281.
\n
" } }, "LEGIARTI000006295633": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-11", "DATE_DEBUT": "1980-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006295633", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295633.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0276AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 281", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323562", "@num": "1", "#text": "Décret n°80-262 du 3 avril 1980 - art. 1 () JORF 13 AVRIL 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000337929", "@numtexte": "80-262", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-04-03" }, { "@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": "LEGIARTI000052522049", "@num": "286 F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179239", "@fin": "2000-08-04", "#text": "I : Régime économique.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295632", "@fin": "1980-04-13", "@num": "276", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295633", "@fin": "1993-03-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295634", "@fin": "1995-10-27", "@num": "276", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295635", "@fin": "1997-04-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295636", "@fin": "2007-01-01", "@num": "276", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295637", "@fin": "2999-01-01", "@num": "276", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale ayant l'intention d'importer ou de commercialiser en gros des tabacs manufacturés en provenance des Etats membres de la Communauté économique européenne et originaires de ces Etats ou mis en libre pratique dans l'un de ceux-ci obtient, sur sa demande, un numéro d'identification sous réserve qu'elle remplisse les conditions requises pour l'exercice d'une profession commerciale et fournisse une caution solvable garantissant à l'administration fiscale le paiement de la retenue sur remise prévue à l'article 281.
\n
" } }, "LEGIARTI000006295634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295634", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295634.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0276AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 281", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006927918", "@num": "44", "#text": "Décret n°93-310 du 9 mars 1993 - art. 44 () JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927938", "@num": "64", "#text": "Décret n°93-310 du 9 mars 1993 - art. 64 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@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": "LEGIARTI000052522049", "@num": "286 F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179239", "@fin": "2000-08-04", "#text": "I : Régime économique.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295632", "@fin": "1980-04-13", "@num": "276", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295633", "@fin": "1993-03-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295634", "@fin": "1995-10-27", "@num": "276", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295635", "@fin": "1997-04-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295636", "@fin": "2007-01-01", "@num": "276", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295637", "@fin": "2999-01-01", "@num": "276", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale ayant l'intention d'importer ou de commercialiser en gros des tabacs manufacturés en provenance des Etats membres de la Communauté économique européenne et originaires de ces Etats ou mis en libre pratique dans l'un de ceux-ci obtient, sur sa demande, un numéro d'identification sous réserve qu'elle remplisse les conditions requises pour l'exercice d'une profession commerciale et fournisse une caution solvable garantissant à l'administration des douanes et droits indirects le paiement de la retenue sur remise prévue à l'article 281.
\n
" } }, "LEGIARTI000006295635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006295635", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295635.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0276AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 281", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@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": "LEGIARTI000052522049", "@num": "286 F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179239", "@fin": "2000-08-04", "#text": "I : Régime économique.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162015", "@fin": "2002-03-31", "#text": "Section unique : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146676", "@fin": "2002-03-31", "#text": "Chapitre II : Monopoles fiscaux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295632", "@fin": "1980-04-13", "@num": "276", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295633", "@fin": "1993-03-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295634", "@fin": "1995-10-27", "@num": "276", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295635", "@fin": "1997-04-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295636", "@fin": "2007-01-01", "@num": "276", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295637", "@fin": "2999-01-01", "@num": "276", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale ayant l'intention d'importer ou de commercialiser en gros des tabacs manufacturés en provenance des Etats membres de la Communauté européenne et originaires de ces Etats ou mis en libre pratique dans l'un de ceux-ci obtient, sur sa demande, un numéro d'identification sous réserve qu'elle remplisse les conditions requises pour l'exercice d'une profession commerciale et fournisse une caution solvable garantissant à l'administration des douanes et droits indirects le paiement de la retenue sur remise prévue à l'article 281.
\n
" } }, "LEGIARTI000006295636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006295636", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295636.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0276AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 281", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330276", "@num": "1", "#text": "Décret n°96-891 du 11 octobre 1996 - art. 1 () JORF 12 octobre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000379867", "@nortexte": "BUDD9670014D", "@numtexte": "96-891", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-11" }, { "@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": "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": "LEGIARTI000052522049", "@num": "286 F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "LEGISCTA000006162017", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295632", "@fin": "1980-04-13", "@num": "276", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295633", "@fin": "1993-03-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295634", "@fin": "1995-10-27", "@num": "276", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295635", "@fin": "1997-04-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295636", "@fin": "2007-01-01", "@num": "276", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295637", "@fin": "2999-01-01", "@num": "276", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne qui veut fabriquer des tabacs manufacturés doit préalablement obtenir un numéro d'identification en qualité de fabricant.
\n
Toute personne qui veut importer, introduire ou commercialiser en gros des tabacs manufacturés doit préalablement obtenir un numéro d'identification en qualité de fournisseur.
\n
Le demandeur doit remplir les conditions requises pour l'exercice d'une profession commerciale et fournir une caution solvable qui garantit à l'administration des douanes et droits indirects le paiement de la retenue sur remise prévue à l'article 281.
" } }, "LEGIARTI000006295637": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295637", "URL": "article/LEGI/ARTI/00/00/06/29/56/LEGIARTI000006295637.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0276AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 281", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006252374", "@num": "2", "#text": "Décret n°2006-742 du 27 juin 2006 - art. 2 () JORF 29 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000608850", "@nortexte": "BUDD0670018D", "@numtexte": "2006-742", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@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": "LEGIARTI000052522049", "@num": "286 F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162017", "@fin": "2999-01-01", "#text": "I : Régime économique", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146677", "@fin": "2999-01-01", "#text": "Chapitre II : Tabacs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133668", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295632", "@fin": "1980-04-13", "@num": "276", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295633", "@fin": "1993-03-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1980-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295634", "@fin": "1995-10-27", "@num": "276", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295635", "@fin": "1997-04-11", "@num": "276", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295636", "@fin": "2007-01-01", "@num": "276", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006295637", "@fin": "2999-01-01", "@num": "276", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne qui veut fabriquer des tabacs manufacturés doit préalablement obtenir un numéro d'identification en qualité de fabricant.
\n
Toute personne qui veut importer, introduire ou commercialiser en gros des tabacs manufacturés doit préalablement obtenir un numéro d'identification en qualité de fournisseur.
\n
Le demandeur doit remplir les conditions requises pour l'exercice d'une profession commerciale et fournir une caution solvable qui garantit à l'administration des douanes et droits indirects le paiement du précompte sur remise prévue à l'article 281.
" } }, "LEGIARTI000052521594": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000052521594", "URL": "article/LEGI/ARTI/00/00/52/52/15/LEGIARTI000052521594.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000052522049", "@num": "286 F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 286 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000052520801", "@nor": "ECOD2524142D", "@num": "2025-1053", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2025-1053 du 5 novembre 2025 portant adaptation des dispositions relatives au régime économique des tabacs", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000052520801", "@c_titre_court": "Décret n°2025-1053 du 5 novembre 2025" }, { "@fin": "2999-01-01", "#text": "Décret n° 2025-1053 du 5 novembre 2025 portant adaptation des dispositions relatives au régime économique des tabacs", "@debut": "2025-11-07", "@id_txt": "LEGITEXT000052521575", "@c_titre_court": "Décret n°2025-1053 du 5 novembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-11-06", "@date_signature": "2025-11-05", "@num_parution_jo": "0261" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000052521594", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000052520824", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe II, CGIANII.
\n Art. 286 F\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000052521594", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000052522049", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006295632", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000052522049", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295633", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000052522049", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295634", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000052522049", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295635", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000052522049", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295636", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000052522049", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006295637", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000052522049", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000052522049", "liens_entrants": true }

Article 286 F AUTONOME VIGUEUR, en vigueur depuis le 07/11/2025 (Code général des impôts, annexe II)