{ "texte_version": { "JORFTEXT000000190463": { "SM": { "CONTENU": "TRANSPOSITION DES DIRECTIVES:
8573 CEE RELATIVE AU FINANCEMENT DES INSPECTIONS ET CONTROLES VETERINAIRES PREVOYANT EN SON ANNEXE A LA LISTE DES PRODUITS POUR LESQUELS LES ETATS MEMBRES DOIVENT VEILLER A PERCEVOIR UNE REDEVANCE DESTINEE A COUVRIR LES FRAIS OCCASIONNES PAR CES INSPECTIONS ET CONTROLES VETERINAIRES;
9643 CE DU CONSEIL DU 26-06-1996 AJOUTANT NOTAMMENT A CETTE LISTE LE GIBIER ET LE LAPIN.LA DATE LIMITE DE TRANSPOSITION ETAIT SUR CE POINT FIXEE AU 01-07-1997.
LA FRANCE A INSTITUE 2 REDEVANCES SANITAIRES D'ABATTAGE ET DE DECOUPAGE,PREVUES RESPECTIVEMENT AUX ART. 302 BIS N ET 302 BIS S DU CODE GENERAL DES IMPOTS (CGI),DUES PAR L'ABATTOIR QUI LES ACQUITTE EN SON NOM OU POUR LE COMPTE DU PROPRIETAIRE DES VIANDES A ABATTRE ET (OU) A DECOUPER.
L'ART. 27 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1996 (961182 DU 30-12-1996) A MODIFIE LA REDEVANCE SANITAIRE D'ABATTAGE AFIN DE PERMETTRE LA TAXATION DU GIBIER SAUVAGE QUI,PAR DEFINITION,NE TRANSITE PAS PAR UN ABATTOIR.
LA REDEVANCESANITAIRE DE DECOUPAGE DEVRA FAIRE L'OBJET D'UNE MODIFICATION IDENTIQUE.
LES MODALITES D'APPLICATION DE CES 2 REDEVANCES SONT FIXEES AUX ART. 111 QUATER A A 111 QUATER R DES CHAP. IV ET V DU TITRE II DE LA 1ERE PARTIE DU LIVRE I DE L'ANNEXE III AU CGI DONT LES DISPOSITIONS DOIVENT ETRE MODIFIEES POUR PERMETTRE,CONFORMEMENT A LA DIRECTIVE 9643 PRECITEE,LA TAXATION DU LAPIN ET DU GIBIER A L'EXCEPTION DU GIBIER SAUVAGE POUR CE QUI CONCERNE LA REDEVANCE SANITAIRE DE DECOUPAGE.MODIFICATION DES ART. 111 QUATER A (1ERE PHRASE COMPLETEE),111 QUATER G (1ERE PHRASE: 1°; 3°: AL. 2),111 QUATER L (AL. 2),111 QUATER LA (I,III,V,AL. 1,2),111 QUATER M,111 QUATER O,111 QUATER P (TABLEAU; AL. 2),111 QUATER QC (TABLEAU) MODIFIES PAR: LE DECRET 94520 DU 24-06-1994; L'ART. 4 DU DECRET 94899 DU 17-10-1994 ET L'ART. 1 DU DECRET 96876 DU 03-10-1996.
PAR AILLEURS,LA DECISION DE LA COMMISSION DU 10-07-1997 (97473 CE) MODIFIANT L'ART. 2 DE LA DECISION 9728 CE RELATIVE A L'AUTORISATION D'UNE METHODE DE CLASSEMENT DES CARCASSES DE PORCS EN FRANCE,PERMET PAR DEROGATION A LA PRESENTATION TYPE VISEE A L'ART. 2 DU REGLEMENT (CEE) N0 3230-84 DE PRESENTER LORS DE LA PESEE ET DU CLASSEMENT LES CARCASSES DE PORCS AVEC LA LANGUE.
IL EST NECESSAIRE AFIN D'ADOPTER CETTE PRESENTATION SOUHAITEE PAR LES PROFESSIONNELS DE MODIFIER LE II DE L'ART. 111 QUATER LA DE L'ANNEXE III AU CGI.
APPLICATION DE L'ART. 38-III DE LA LOI 961182 (ART. 279-B-BIS-A DU CGI)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000887548", "#text": "Directive Européenne n°85-73 du 29 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000887548", "@nortexte": "385L0073", "@numtexte": "85-73", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1985-01-29" }, { "@id": "JORFTEXT000000548662", "#text": "Décret n°94-520 du 24 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000548662", "@nortexte": "AGRG9302299D", "@numtexte": "94-520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-24" }, { "@id": "JORFTEXT000000888440", "#text": "Directive Européenne n°96-43 du 26 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000888440", "@nortexte": "396L0043", "@numtexte": "96-43", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-06-26" }, { "@id": "JORFTEXT000000379136", "#text": "Décret n°96-876 du 3 octobre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000379136", "@nortexte": "AGRG9600482D", "@numtexte": "96-876", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000374625", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000374625", "@nortexte": "ECOF9800009A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-29" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000380408", "#text": "Loi n°96-1182 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" } ] }, "TITRE": "Décret n°98-334 du 29 avril 1998", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "HALLE", "MARCHE", "VIANDE", "VOLAILLE", "LAPIN", "GIBIER", "DECOUPAGE", "ABATTAGE", "PORC", "CARCASSE", "METHODE DE CLASSEMENT", "ABATTOIR", "CONTROLE SANITAIRE", "REDEVANCE", "REDEVANCE SANITAIRE DE DECOUPAGE", "REDEVANCE SANITAIRE D'ABATTAGE", "MODE DE CALCUL", "TRANSPOSITION DE DIRECTIVE CE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 98-334 du 29 avril 1998 relatif aux redevances sanitaires d'abattage et de découpage et modifiant l'annexe III au code général des impôts" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000190463", "NOR": "ECOF9800008D", "NUM": "98-334", "DATE_PUBLI": "1998-05-07", "DATE_TEXTE": "1998-04-29", "ORIGINE_PUBLI": "JORF n°106 du 7 mai 1998", "PAGE_DEB_PUBLI": 6933, "PAGE_FIN_PUBLI": 70598 } }, "META_COMMUN": { "ID": "JORFTEXT000000190463", "URL": "texte/version/JORF/TEXT/00/00/00/19/04/JORFTEXT000000190463.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX998334" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre de l'agriculture et de la pêche,

Vu la directive 85/73/CEE du Conseil relative au financement des inspections et contrôles vétérinaires, visés par les directives CEE 89/662, 90/425, 90/675 et 91/496, modifiée et codifiée par la directive 96/43/CE du Conseil du 26 juin 1996 ;

Vu l'article 27 de la loi de finances rectificative pour 1996 (loi no 96-1182 du 30 décembre 1996) ;

Vu le code général des impôts, et notamment les articles 302 bis N à 302 bis W et l'annexe III à ce code,

Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 29 avril 1998.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le ministre de l'agriculture et de la pêche,

Louis Le Pensec

Le secrétaire d'Etat au budget,

Christian Sautter

" } }, "JORFTEXT000000374625": { "SM": { "CONTENU": "NOUVELLE REDACTION DE:
L'ART. 50 TERDECIES DE L'ANNEXE IV AU CGI:
TARIF DE LA REDEVANCE SANITAIRE D'ABATTAGE (PAR CARCASSE ABATTUE).
L'ART. 50 QUATERDECIES DE L'ANNEXE IV AU CGI: TARIF DE LA REDEVANCE SANITAIRE DE DECOUPAGE (PAR TONNE).
TRANSPOSITION DE LA DIRECTIVE 8573 CEE DU CONSEIL RELATIVE AU FINANCEMENT DES INSPECTIONS ET CONTROLES VETERINAIRES,VISES PAR LES DIRECTIVES CEE 89662,90425,90675 ET 91496 MODIFIEE ET CODIFIEE PAR LA DIRECTIVE 9643 CE DU CONSEIL DU 26-06-1996.
APPLICATION DU DECRET 98334 DU 29-04-1998.
ENTREE EN VIGUEUR: 01-06-1998." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000887548", "#text": "Directive Européenne n°85-73 du 29 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000887548", "@nortexte": "385L0073", "@numtexte": "85-73", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1985-01-29" }, { "@id": "JORFTEXT000000888440", "#text": "Directive Européenne n°96-43 du 26 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000888440", "@nortexte": "396L0043", "@numtexte": "96-43", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-06-26" }, { "@id": "JORFTEXT000000190463", "#text": "Décret n°98-334 du 29 avril 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000190463", "@nortexte": "ECOF9800008D", "@numtexte": "98-334", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-29" } ] }, "TITRE": "Arrêté du 29 avril 1998", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "HALLE", "MARCHE", "VIANDE", "VOLAILLE", "LAPIN", "GIBIER", "DECOUPAGE", "ABATTAGE", "PORC", "CARCASSE", "METHODE DE CLASSEMENT", "ABATTOIR", "CONTROLE SANITAIRE", "REDEVANCE", "REDEVANCE SANITAIRE DE DECOUPAGE", "REDEVANCE SANITAIRE D'ABATTAGE", "RAPPROCHEMENT DE LEGISLATION", "HARMONISATION EUROPEENNE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Arrêté du 29 avril 1998 modifiant les tarifs des redevances sanitaires d'abattage et de découpage visés aux articles 302 bis R et 302 bis W du code général des impôts et modifiant l'annexe IV à ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000374625", "NOR": "ECOF9800009A", "DATE_PUBLI": "1998-05-07", "DATE_TEXTE": "1998-04-29", "ORIGINE_PUBLI": "JORF n°106 du 7 mai 1998", "PAGE_DEB_PUBLI": 6943, "PAGE_FIN_PUBLI": 70598 } }, "META_COMMUN": { "ID": "JORFTEXT000000374625", "URL": "texte/version/JORF/TEXT/00/00/00/37/46/JORFTEXT000000374625.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9980507P33" } }, "VISAS": { "CONTENU": "

Le ministre de l'économie, des finances et de l'industrie, le ministre de l'agriculture et de la pêche et le secrétaire d'Etat au budget,

Vu le code général des impôts, et notamment ses articles 302 bis N à 302 bis W et les articles 111 quater A à 111 quater R de l'annexe III à ce code ;

Vu le décret no 98-334 du 29 avril 1998 relatif aux redevances sanitaires d'abattage et de découpage et modifiant l'annexe III au code général des impôts,

Arrêtent :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 29 avril 1998.

Le ministre de l'économie,

des finances et de l'industrie,

Dominique Strauss-Kahn

Le ministre de l'agriculture et de la pêche,

Louis Le Pensec

Le secrétaire d'Etat au budget,

Christian Sautter

" } }, "JORFTEXT000000379136": { "SM": { "CONTENU": "NOUVELLE REDACTION DE L'ART. 111-QUATER-M DE L'ANNEXE III AU CGI.
TRANSPOSITION DE LA DIRECTIVE CE 8573 DU 29-01-1985.
APPLICATION DE L'ART. 44 DE LA LOI 92677 DU 17-07-1992 (ART. 302-BIS-5,302-BIS-V DU CGI),DES ART. 302-BIS-W,111-QUATER-L (ISSU DU DECRET 94520 DU 24-06-1994),111-QUATER-N A 111-QUATER-R DE L'ANNEXE III AU CGI.
LE PRESENT DECRET A POUR OBJET DE MODIFIER LE MODE DE CALCUL DE LA REDEVANCE SANITAIRE DE DECOUPAGE POUR LES VOLAILLES.
EN EFFET,CETTE REDEVANCE EST PERCUE POUR TOUTES LES CARCASSES DE VOLAILLES,QU'ELLES SOIENT DESTINEES A ETRE DECOUPEES OU NON,SELON UN TARIF PROPORTIONNEL AU TAUX DE DECOUPAGE CONSTATE SUR L'ENSEMBLE DU TERRITOIRE NATIONAL.
LA COMMISSION EUROPEENNE ESTIME QUE CE MODE DE CALCUL N'EST PAS CONFORME AUX DISPOSITIONS DE LA DIRECTIVE CEE 8573 RELATIVE AU FINANCEMENT DES INSPECTIONS ET CONTROLES VETERINAIRES DES PRODUITS ANIMAUX,ET,PAR UN COURRIER EN DATE DU 19-07-1994,ELLE A MIS EN DEMEURE LA FRANCE DE MODIFIER SA REGLEMENTATION SUR CE POINT.
LE GOUVERNEMENT FRANCAIS A PROPOSE,PAR UNE NOTE A LA COMMISSION ENVOYEE SOUS LA REFERENCE AGRA-RP-404-94 DU 15-09-1994,UN NOUVEAU DISPOSITIF BASE SUR LES PRINCIPES SUIVANTS:
PERCEPTION AU NIVEAU DE L'ABATTOIR DE LA REDEVANCE DE DECOUPAGE DES VOLAILLES,
DECLARATION PAR L'ABATTEUR DU TONNAGE VENDU A DES ATELIERS DE DECOUPE AGREES,
APPLICATION DE LA REDEVANCE DE DECOUPAGE A CE TONNAGE DECLARE.
ENTREE EN VIGUEUR: 01-11-1996." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000887548", "#text": "Directive Européenne n°85-73 du 29 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000887548", "@nortexte": "385L0073", "@numtexte": "85-73", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1985-01-29" }, { "@id": "JORFTEXT000000333793", "#text": "Directive 89/662/CEE du Conseil du 11 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000333793", "@nortexte": "31989L0662", "@numtexte": "89-662", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1989-12-11" }, { "@id": "JORFTEXT000000704696", "#text": "Directive Européenne n°90-675 du 10 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000704696", "@nortexte": "390L0675", "@numtexte": "90-675", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1990-12-10" }, { "@id": "JORFTEXT000000541388", "#text": "Loi n°92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000317571", "#text": "Directive Européenne n°93-118 du 22 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000317571", "@nortexte": "393L0118", "@numtexte": "93-118", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1993-12-22" }, { "@id": "JORFTEXT000000548662", "#text": "Décret n°94-520 du 24 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000548662", "@nortexte": "AGRG9302299D", "@numtexte": "94-520", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-24" }, { "@id": "JORFTEXT000000746251", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746251", "@nortexte": "AGRG9600483A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-03" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000190463", "#text": "DECRET98-334", "@sens": "cible", "@cidtexte": "JORFTEXT000000190463", "@nortexte": "ECOF9800008D", "@numtexte": "98-334", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-29" } ] }, "TITRE": "Décret n°96-876 du 3 octobre 1996", "MCS_TXT": { "MC": [ "AGRICULTURE", "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "HALLE", "MARCHE", "VIANDE", "VOLAILLE", "DECOUPAGE", "ABATTOIR", "CONTROLE SANITAIRE", "REDEVANCE", "REDEVANCE SANITAIRE DE DECOUPAGE", "MODE DE CALCUL", "TRANSPOSITION DE DIRECTIVE CE", "RAPPROCHEMENT DE LEGISLATION", "HARMONISATION EUROPEENNE" ] }, "MINISTERE": "MINISTERE DE L'AGRICULTURE, DE LA PECHE ET DE L'ALIMENTATION", "TITREFULL": "Décret no 96-876 du 3 octobre 1996 modifiant certaines dispositions de l'annexe III au code général des impôts relatives à la redevance sanitaire de découpage" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000379136", "NOR": "AGRG9600482D", "NUM": "96-876", "DATE_PUBLI": "1996-10-06", "DATE_TEXTE": "1996-10-03", "ORIGINE_PUBLI": "JORF n°234 du 6 octobre 1996", "PAGE_DEB_PUBLI": 14721, "PAGE_FIN_PUBLI": 19961006 } }, "META_COMMUN": { "ID": "JORFTEXT000000379136", "URL": "texte/version/JORF/TEXT/00/00/00/37/91/JORFTEXT000000379136.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX996876" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances et du ministre de l'agriculture, de la pêche et de l'alimentation,
Vu la directive 85/73/CEE du Conseil relative au financement des inspections et contrôles vétérinaires des produits animaux visés à l'annexe A de la directive 89/662/CEE et par la directive 90/675/CEE, modifiée par la directive 93/118/CEE du Conseil du 22 décembre 1993 ;
Vu le code général des impôts, notamment les articles 302 bis S à 302 bis W et les articles 111 quater L à 111 quater R de l'annexe III à ce code,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 3 octobre 1996.
\n

Alain Juppé

Par le Premier ministre :

Le ministre de l'agriculture, de la pêche et de l'alimentation,
Philippe Vasseur

Le ministre de l'économie et des finances,

Jean Arthuis

Le ministre délégué au budget,
porte-parole du Gouvernement,
Alain Lamassoure" } }, "JORFTEXT000000380408": { "SM": { "CONTENU": "1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 5).
MODIFICATION DE LA LOI DE FINANCES POUR 1996 (951346 DU 30-12-1995).
2EME PARTIE: MOYENS DE SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1996 (ART. 6 A 14).MODIFICATION DU CODE DES PENSIONS MILITAIRES ET D'INVALIDITE ET RATIFICATION DES DECRETS D'AVANCE 96318 ET 96849.
TITRE II: DISPOSITIONS PERMANENTES (ART. 15 A 59).MODIFICATION DU CODE GENERAL DES IMPOTS,DU LIVRE DES PROCEDURES FISCALES,DU CODE GENERAL DES COLLECTIVITES TERRITORIALES (CGCT),DU CODE DE LA SECURITE SOCIALE.MODIFICATION DE LA LOI 94126 DU 11-02-1994 RELATIVE A L'INITIATIVE ET A L'ENTREPRISE INDIVIDUELLE,DE LA LOI DE FINANCES RECTIFICATIVE POUR 1974 (741114 DU 27-12-1974),DE LA LOI 961160 DU 27-12-1996 DE FINANCEMENT DE LA SECURITE SOCIALE,DE LA LOI DE FINANCES RECTIFICATIVE POUR 1991 (911323 DU 30-12-1991),DE LA LOI 861290 DU 23-12-1986,DE LA LOI DE FINANCES RECTIFICATIVE POUR 1992 (9121476 DU 31-12-1992),DE LA LOI 57837 DU 26-07-1957,DE LA LOI 75633 DU 15-07-1975,DE LA LOI 95115 DU 04-02-1995.LES ART. 55 ET 59 DE LA PRESENTE LOI ONT ETE DECLARES CONTRAIRES A LA CONSTITUTION PAR LA DECISION 96386 DC DU 30-12-1996 DU CONSEIL CONSTITUTIONNEL.
TRANSPOSITION DES DIRECTIVES 9643 CE DU CONSEIL DU 26-01-1996 MODIFIANT ET CODIFIANT LA DIRECTIVE 8573 CE RELATIVE AU FINANCEMENT DES INSPECTIONS ET DES CONTROLES VETERINAIRES DES ANIMAUX VIVANTS ET DE CERTAINS PRODUITS ANIMAUX ET 9283 CE DU CONSEIL DU 19-10-1992 RELATIVE AUX STRUCTURES DES DROITS D'ACCISE SUR L'ALCOOL ET LES BOISSONS ALCOOLIQUES." }, "TP": { "CONTENU": "(1) Loi no 96-1182.
- Directives communautaires :
- directive 96/43/CE du Conseil du 26 juin 1996 modifiant et codifiant la directive 85/73/CE relative au financement des inspections et des contrôles vétérinaires des animaux vivants et de certains produits animaux ;
- directive 92/83/CE du Conseil du 19 octobre 1992 relative aux structures des droits d'accise sur l'alcool et les boissons alcooliques.
- Travaux préparatoires :
Assemblée nationale :
Projet de loi no 3117 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission des finances, no 3181 ;
Avis de M. Pierre Favre, au nom de la commission de la défense, no 3184 ;
Discussion et adoption le 5 décembre 1996.
Sénat :
Projet de loi, adopté par l'Assemblée nationale, no 125 (1996-1997) ;
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission des finances, no 148 (1996-1997) ;
Discussion et adoption les 17 et 18 décembre 1996.
Assemblée nationale :
Projet de loi, modifié par le Sénat, no 3253 ;
Rapport de M. Philippe Auberger, rapporteur général, au nom de la commission mixte paritaire, no 3254 ;
Discussion et adoption le 19 décembre 1996.
Sénat :
Rapport de M. Alain Lambert, rapporteur général, au nom de la commission mixte paritaire, no 161 (1996-1997) ;
Discussion et adoption le 20 décembre 1996.
- Conseil constitutionnel :
Décision no 96-386 DC du 30 décembre 1996 publiée au Journal officiel du 31 décembre 1996.
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 41 CODIFIE ET INCORPORE A L'ANNEXE IV DU CGI ET A LA 3EME PARTIE DU LIVRE DES PROCEDURES FISCALES" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501556", "#text": "Loi n°57-837 du 26 juillet 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000501556", "@numtexte": "57-837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-07-26" }, { "@id": "JORFTEXT000000315620", "#text": "Loi n°57-873 du 2 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000315620", "@numtexte": "57-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-08-02" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n°59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000888298", "#text": "Loi n°75-633 du 15 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000888298", "@numtexte": "75-633", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "JORFTEXT000000874247", "#text": "Loi n° 86-1290 du 23 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874247", "@numtexte": "86-1290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "JORFTEXT000000687683", "#text": "Loi n°87-516 du 10 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687683", "@nortexte": "ASEX8700090L", "@numtexte": "87-516", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-10" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000705718", "#text": "Directive Européenne n°92-83 du 19 octobre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000705718", "@nortexte": "392L0083", "@numtexte": "92-83", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1992-10-19" }, { "@id": "JORFTEXT000000179313", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165840", "#text": "Loi n°94-126 du 11 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "JORFTEXT000000531809", "#text": "Loi n° 95-115 du 4 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000191068", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000375564", "#text": "Décret n°96-318 du 10 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000375564", "@nortexte": "ECOB9610022D", "@numtexte": "96-318", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-04-10" }, { "@id": "JORFTEXT000000888440", "#text": "Directive Européenne n°96-43 du 26 juin 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000888440", "@nortexte": "396L0043", "@numtexte": "96-43", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1996-06-26" }, { "@id": "JORFTEXT000000379271", "#text": "Décret n°96-849 du 26 septembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000379271", "@nortexte": "ECOB9610073D", "@numtexte": "96-849", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-26" }, { "@id": "JORFTEXT000000198309", "#text": "Loi n°96-1160 du 27 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000564750", "#text": "DECISION96-386", "@sens": "cible", "@cidtexte": "JORFTEXT000000564750", "@nortexte": "CSCL9612806X", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000563513", "#text": "DECRET96-1219", "@sens": "cible", "@cidtexte": "JORFTEXT000000563513", "@nortexte": "BUDB9610090D", "@numtexte": "96-1219", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-30" }, { "@id": "LEGITEXT000005622500", "#text": "Loi n°96-1182 du 30 décembre 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319801", "@num": "1", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319812", "@num": "10", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319813", "@num": "11", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319814", "@num": "12", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319815", "@num": "13", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319818", "@num": "15", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319820", "@num": "17", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319821", "@num": "18", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319822", "@num": "19", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319802", "@num": "2", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319823", "@num": "20", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319824", "@num": "21", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319826", "@num": "22", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319828", "@num": "24", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319829", "@num": "25", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319831", "@num": "27", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319832", "@num": "28", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319803", "@num": "3", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319834", "@num": "30", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319835", "@num": "31", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319835", "@num": "31", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319842", "@num": "37", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319843", "@num": "38", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319843", "@num": "38", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319846", "@num": "41", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319848", "@num": "42", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 42 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319853", "@num": "46", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319805", "@num": "5", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319857", "@num": "50", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319859", "@num": "51", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319862", "@num": "54", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319863", "@num": "55", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319865", "@num": "57", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319867", "@num": "59", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319806", "@num": "6", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319807", "@num": "7", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319810", "@num": "8", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319811", "@num": "9", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000198154", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000198154", "@nortexte": "ENVP9760005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-07" }, { "@id": "JORFTEXT000000199576", "#text": "DECRET97-186", "@sens": "cible", "@cidtexte": "JORFTEXT000000199576", "@nortexte": "BUDF9700008D", "@numtexte": "97-186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-25" }, { "@id": "JORFTEXT000000565119", "#text": "DECRET97-224", "@sens": "cible", "@cidtexte": "JORFTEXT000000565119", "@nortexte": "BUDF9720716D", "@numtexte": "97-224", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-07" }, { "@id": "JORFTEXT000000563941", "#text": "DECRET97-260", "@sens": "cible", "@cidtexte": "JORFTEXT000000563941", "@nortexte": "BUDF9700013D", "@numtexte": "97-260", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "JORFTEXT000000199367", "#text": "DECRET97-389", "@sens": "cible", "@cidtexte": "JORFTEXT000000199367", "@nortexte": "BUDF9700020D", "@numtexte": "97-389", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-22" }, { "@id": "JORFTEXT000000383040", "#text": "DECRET97-447", "@sens": "cible", "@cidtexte": "JORFTEXT000000383040", "@nortexte": "BUDF9710024D", "@numtexte": "97-447", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-05" }, { "@id": "JORFTEXT000000201355", "#text": "DECRET97-484", "@sens": "cible", "@cidtexte": "JORFTEXT000000201355", "@nortexte": "EQUA9700317D", "@numtexte": "97-484", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-12" }, { "@id": "JORFTEXT000000566672", "#text": "DECRET97-516", "@sens": "cible", "@cidtexte": "JORFTEXT000000566672", "@nortexte": "BUDF9700017D", "@numtexte": "97-516", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-15" }, { "@id": "JORFTEXT000000565638", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000565638", "@nortexte": "FCEM9700034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-05-31" }, { "@id": "JORFTEXT000000553723", "#text": "DECRET97-1119", "@sens": "cible", "@cidtexte": "JORFTEXT000000553723", "@nortexte": "ECOF9700027D", "@numtexte": "97-1119", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-03" }, { "@id": "JORFTEXT000000190463", "#text": "DECRET98-334", "@sens": "cible", "@cidtexte": "JORFTEXT000000190463", "@nortexte": "ECOF9800008D", "@numtexte": "98-334", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-29" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFARTI000024584040", "#text": "Décision n°2011-166 QPC du 23 septembre 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024584039", "@nortexte": "CSCX1125987S", "@numtexte": "2011-166 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-09-23" }, { "@id": "LEGIARTI000006314121", "@num": "119 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 119 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311808", "@num": "1563", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1563 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308609", "@num": "210 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303627", "@num": "223 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309488", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304389", "@num": "281 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304583", "@num": "302 bis N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307544", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309902", "@num": "438", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309902", "@num": "438", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 438 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302512", "@num": "74", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305328", "@num": "743 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 743 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305450", "@num": "790 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315822", "@num": "L103", "#text": "Livre des procédures fiscales - art. L103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315822", "@num": "L103", "#text": "Livre des procédures fiscales - art. L103 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315632", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315964", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315964", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315931", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315935", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315943", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315948", "@num": "L50", "#text": "Livre des procédures fiscales - art. L50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315746", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°96-1182 du 30 décembre 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LOI DE FINANCES RECTIFICATIVE POUR 1996", "BUDGET 1996", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "CGCT", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "CONSEIL CONSTITUTIONNEL", "NON CONFORMITE A LA CONSTITUTION", "EQUILIBRE FINANCIER", "BUDGET GENERAL", "BUDGET ANNEXE", "COMPTE SPECIAL DU TRESOR", "CST", "FISCALITE", "TRANSPOSITION DE DIRECTIVE CE", "COMMUNAUTE EUROPEENNE", "CE", "PROJET DE LOI" ] }, "TITREFULL": "LOI de finances rectificative pour 1996 (n° 96-1182 du 30 décembre 1996) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000380408", "NOR": "ECOX9600138L", "NUM": "96-1182", "DATE_PUBLI": "1996-12-31", "DATE_TEXTE": "1996-12-30", "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1996", "PAGE_DEB_PUBLI": 19542, "PAGE_FIN_PUBLI": 19961231 } }, "META_COMMUN": { "ID": "JORFTEXT000000380408", "URL": "texte/version/JORF/TEXT/00/00/00/38/04/JORFTEXT000000380408.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/ECOX9600138L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9961182", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1996/12/30/96-1182/jo/texte" } } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel no 96-386 DC en date du 30 décembre 1996 ;
Le Président de la République promulgue la loi dont la teneur suit :
Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1996.
\n

Jacques Chirac

Par le Président de la République :

Le Premier ministre,
Alain Juppé

Le ministre de l'économie et des finances,

Jean Arthuis

Le ministre délégué au budget,
porte-parole du Gouvernement,
Alain Lamassoure
" } }, "JORFTEXT000000548662": { "SM": { "CONTENU": "A L'ANNEXE III DU CGI: MODIFIE LES ART. 111-QUATER-A (2EME PHRASE REMPLACEE),111-QUATER-P (AL. 1 ET INSERTION D'UN TABLEAU A LA SUITE).ABROGE LES ART. 111-QUATER-B A 111-QUATER-F,111-QUATER-J ET 111-QUATER-K; NOUVELLE REDACTION DE L'ART. 111-QUATER-L ET INSERE A SA SUITE,UN ART. 111-QUATER-LA.
EN APPLICATION DE LA DECISION 88-408 CEE DU CONSEIL DU 15-06-1988,LA REDEVANCE SANITAIRE D'ABATTAGE DOIT DESORMAIS ETRE ASSISE SUR LE NOMBRE DE CARCASSES ET NON PLUS SUR LE POIDS DE VIANDE NET.LA PARTIE RELATIVE A CETTE REDEVANCE DE L'ANNEXE III AU CODE GENERAL DES IMPOTS EST MODIFIEE EN CE SENS.
PAR CONTRE LE DISPOSITIF CONCERNANT LA REDEVANCE SANITAIRE DE DECOUPAGE RESTE INCHANGE,IL ETAIT DEFINI PAR UN RENVOI SUR DES ARTICLES RELATIFS A LA REDEVANCE SANITAIRE D'ABATTAGE QUI SONT ABROGES DANS LA MODIFICATION INDIQUEE CI-DESSUS ET QU'IL CONVIENT DE REECRIRE,DANS LA PARTIE RELATIVE A LA REDEVANCE SANITAIRE DE DECOUPAGE,DE L'ANNEXE III DU CODE GENERAL DES IMPOTS.
APPLICATION DES DIRECTIVES CE8579 DU 29-01-1985 ET 88409 DU 15-06-1988." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000340146", "#text": "Décision Européenne du 15 juin 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000340146", "@nortexte": "388D0408", "@typelien": "APPLICATION", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1988-06-15" }, { "@id": "JORFTEXT000000889193", "#text": "Directive Européenne n°88-409 du 15 juin 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000889193", "@nortexte": "388L0409", "@numtexte": "88-409", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1988-06-15" }, { "@id": "JORFTEXT000000182877", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000182877", "@nortexte": "AGRG9302300A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-06-24" }, { "@id": "JORFTEXT000000379136", "#text": "DECRET96-876", "@sens": "cible", "@cidtexte": "JORFTEXT000000379136", "@nortexte": "AGRG9600482D", "@numtexte": "96-876", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-10-03" }, { "@id": "JORFTEXT000000190463", "#text": "DECRET98-334", "@sens": "cible", "@cidtexte": "JORFTEXT000000190463", "@nortexte": "ECOF9800008D", "@numtexte": "98-334", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-29" } ] }, "TITRE": "Décret n°94-520 du 24 juin 1994", "MCS_TXT": { "MC": [ "AGRICULTURE", "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "REDEVANCE", "REDEVANCE SANITAIRE", "ABATTOIR", "ANIMAL", "ABATTAGE", "DECOUPAGE", "VIANDE", "VIANDE FRAICHE", "CONTROLE VETERINAIRE", "TARIFICATION", "TARIF", "PRIX", "APPLICATION DE DIRECTIVE CE", "RAPPROCHEMENT DE LEGISLATION", "HARMONISATION EUROPEENNE" ] }, "MINISTERE": "MINISTERE DE L'AGRICULTURE ET DE LA PECHE", "TITREFULL": "Décret no 94-520 du 24 juin 1994 modifiant certaines dispositions de l'annexe III du code général des impôts relatives aux redevances sanitaires d'abattage et de découpage" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000548662", "NOR": "AGRG9302299D", "NUM": "94-520", "DATE_PUBLI": "1994-06-25", "DATE_TEXTE": "1994-06-24", "ORIGINE_PUBLI": "JORF n°146 du 25 juin 1994", "PAGE_DEB_PUBLI": 9227, "PAGE_FIN_PUBLI": 19940625 } }, "META_COMMUN": { "ID": "JORFTEXT000000548662", "URL": "texte/version/JORF/TEXT/00/00/00/54/86/JORFTEXT000000548662.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX994520" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement, et du ministre de l'agriculture et de la pêche,
Vu la directive no 85/73/C.E.E. du conseil du 29 janvier 1985 relative au financement des inspections et contrôles sanitaires des viandes fraîches et des viandes de volailles;
Vu la directive no 88/409/C.E.E. du conseil du 15 juin 1988 arrêtant les règles sanitaires applicables aux viandes réservées au marché national et les niveaux de la redevance à percevoir conformément à la directive no 85/73/C.E.E. pour l'inspection desdites viandes;
Vu la décision no 88/408/C.E.E. du conseil du 15 juin 1988 concernant les niveaux de la redevance à percevoir au titre des inspections et contrôles sanitaires des viandes fraîches, conformément à la directive no 85/73/C.E.E.; Vu le code général des impôts, notamment les articles 302 bis N à 302 bis W et les articles 111 quater A à 111 quater R de l'annexe III de ce code;
Vu le code des douanes,
Décrète:
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 24 juin 1994.
\n

EDOUARD BALLADUR

Par le Premier ministre:

Le ministre de l'agriculture et de la pêche,
JEAN PUECH

Le ministre du budget,

porte-parole du Gouvernement,

NICOLAS SARKOZY

" } }, "JORFTEXT000000887548": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000340146", "#text": "Décision Européenne du 15 juin 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000340146", "@nortexte": "388D0408", "@typelien": "APPLICATION", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1988-06-15" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000021816824", "#text": "Loi n°89-936 du 29 décembre 1989 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000021816872", "@num": "53", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000001872585", "@num": "53", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 53, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000505264", "#text": "Arrêté du 3 avril 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000505264", "@nortexte": "AGRG9000108A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-04-03" }, { "@id": "JORFTEXT000000524862", "#text": "DECRET90-297", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": 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