{ "texte_version": { "JORFTEXT000000291896": { "SM": { "CONTENU": "APPLICATION DE LA LOI 76448 DU 24 MAI 1976." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888309", "#text": "Loi n°76-448 du 24 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000727316", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727316", "@nortexte": "BUDF9200040A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-04" } ] }, "TITRE": "Arrêté du 21 septembre 1976", "MCS_TXT": { "MC": [ "TABAC", "ALLUMETTE", "DEBIT DE TABAC", "RECEVEUR", "BURALISTE" ] }, "TITREFULL": "Arrêté du 21 septembre 1976 FIXATION DES REMISES A ALLOUER POUR LA VENTE AU DETAIL DES TABACS MANUFACTURES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000291896", "DATE_PUBLI": "1976-10-09", "DATE_TEXTE": "1976-09-21", "ORIGINE_PUBLI": "JORF du 9 octobre 1976", "PAGE_DEB_PUBLI": 5952 } }, "META_COMMUN": { "ID": "JORFTEXT000000291896", "URL": "texte/version/JORF/TEXT/00/00/00/29/18/JORFTEXT000000291896.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9761009P4" } } }, "JORFTEXT000000727316": { "SM": { "CONTENU": "DANS L'ARRETE DE 1963 LES MOTS \"DIRECTEUR GENERAL DES IMPOTS\" ET \"DIRECTION GENERALE DES IMPOTS\" SONT REMPLACES RESPECTIVEMENT PAR \"DIRECTEUR GENERAL DES DOUANES ET DROITS INDIRECTS\" ET \"DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS\".
A L'ART. 2 DE L'ARRETE DE 1976 LES MOTS \"DIRECTION GENERALE DES IMPOTS\" SONT REMPLACES PAR \"DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS\".
DANS L'ARRETE DE 1982 LES MOTS \"DIRECTION DES SERVICES FISCAUX\",\"DIRECTEUR DES SERVICES FISCAUX\",\"DIRECTEUR GENERAL DES IMPOTS\" ET \"DIRECTION GENERALE DES IMPOTS\" SONT RESPECTIVEMENT REMPLACES \"DIRECTION REGIONALE DES DOUANES ET DROITS INDIRECTS\",\"DIRECTEUR REGIONAL DES DOUANES ET DROITS INDIRECTS\",\"DIRECTEUR GENERAL DES DOUANES ET DROITS INDIRECTS\" ET \"DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS\".
APPLICATION DES ART. 7 DE LA LOI 76448 DU 24-05-1976; 108 ET 121 DE LA LOI 92677 DU 17-07-1992." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000625722", "#text": "Arrêté du 13 novembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000625722", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "JORFTEXT000000888309", "#text": "Loi n°76-448 du 24 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000291896", "#text": "Arrêté du 21 septembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000291896", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1976-09-21" }, { "@id": "JORFTEXT000000676858", "#text": "Arrêté du 31 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000676858", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1982-12-31" }, { "@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" } ] }, "TITRE": "Arrêté du 4 janvier 1993", "MCS_TXT": { "MC": [ "BUDGET", "TABAC", "DEBIT DE TABAC", "ALLOCATION VIAGERE", "VIAGER", "RECEVEUR", "BURALISTE", "DEBITANT DE TABAC", "TRANSFERT D'ADMINISTRATION", "TRANSFERT DE COMPETENCE", "DIRECTEUR GENERAL DES DOUANES ET DROITS INDIRECTS", "DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS", "DIRECTEUR REGIONAL DES DOUANES ET DROITS INDIRECTS" ] }, "TITREFULL": "Arrêté du 4 janvier 1993 portant adaptation de l'arrêté du 13 novembre 1963 relatif au règlement intérieur du régime d'allocations viagères des gérants de débit de tabac, de l'arrêté du 21 septembre 1978 relatif à la fixation des remises à allouer pour la vente au détail des tabacs manufacturés, de l'arrêté du 31 décembre 1982 relatif au régime des sanctions disciplinaires applicables aux débitants de tabac" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000727316", "NOR": "BUDF9200040A", "DATE_PUBLI": "1993-01-04", "DATE_TEXTE": "1993-01-04", "ORIGINE_PUBLI": "JORF n°3 du 4 janvier 1993", "PAGE_DEB_PUBLI": 293, "PAGE_FIN_PUBLI": 293 } }, "META_COMMUN": { "ID": "JORFTEXT000000727316", "URL": "texte/version/JORF/TEXT/00/00/00/72/73/JORFTEXT000000727316.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9930105P23" } }, "VISAS": { "CONTENU": "
Le ministre du budget,
Vu l’article 59 de la loi de finances pour 1963 (n° 63-156 du 23 février 1963) ;
Vu la loi n° 76-448 du 24 mai 1976 portant aménagement du monopole des tabacs manufacturés, et notamment son article 7 ;
Vu la loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-I2 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise, et notamment ses articles 108 et 121 ;
Vu le décret n° 63-1104 du 30 octobre 1963, modifié en dernier lieu par le décret n° 90-424 du 16 mai 1990 ;
Vu le décret n° 92-390 du 15 avril 1992 relatif aux attributions du ministre du budget ;
Vu le décret n° 92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes ;
Vu l’arrêté du 13 novembre 1963, modifié en dernier lieu par l’arrêté du 18 septembre 1992 relatif au règlement intérieur du régime d’allocations viagères des gérants de débit de tabac ;
Vu l’arrêté du 21 septembre 1976 relatif à la fixation des remises à allouer pour la vente au détail des tabacs manufacturés ;
Vu l’arrêté du 31 décembre 1982 relatif au régime des sanctions disciplinaires applicables aux débitants de tabac, modifié par l’arrêté du 5 décembre 1990,
Arrête :" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 4 janvier 1993.

MARTIN MALVY

" } }, "JORFTEXT000000888309": { "SM": { "CONTENU": "PORTANT AMENAGEMENT DU MONOPOLE DES TABACS MANUFACTURES. - REGIME ECONOMIQUE
- REGIME FISCAL
- CONTENTIEUX ET DISPOSITIONS DIVERSES" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880209", "#text": "Loi n°66-1011 du 28 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880209", "@numtexte": "66-1011", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-28" }, { "@id": "JORFTEXT000000880209", "#text": "Loi n°66-1011 du 28 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880209", "@numtexte": "66-1011", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-28" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n° 67-1114 du 21 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002471744", "@num": "20", "#text": "Loi n° 67-1114 du 21 décembre 1967 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000291896", "#text": "Arrêté du 21 septembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000291896", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-09-21" }, { "@id": "JORFTEXT000000507085", "#text": "Décret n°77-1186 du 18 octobre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000507085", "@numtexte": "77-1186", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-10-18" }, { "@id": "LEGIARTI000006557312", "@num": "6", "#text": "Décret n°78-1108 du 23 novembre 1978 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696584", "@numtexte": "78-1108", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-11-23" }, { "@id": "JORFTEXT000000886458", "#text": "Loi n°78-1239 du 29 décembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001496340", "@num": "25", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 25, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000002477821", "@num": "1", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273730", "@num": "18", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000001295285", "@num": "18", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 18, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006274081", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000006274082", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000006274080", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000006274083", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000006302119", "@num": "3", "#text": "Loi n°84-603 du 13 juillet 1984 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692965", "@numtexte": "84-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-13" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000727316", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727316", "@nortexte": "BUDF9200040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000543208", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543208", "@nortexte": "BUDD9370002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-14" }, { "@id": "JORFTEXT000000544132", "#text": "DECRET93-642", "@sens": "cible", "@cidtexte": "JORFTEXT000000544132", "@nortexte": "BUDF9200059D", "@numtexte": "93-642", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "JORFTEXT000000367935", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000367935", "@nortexte": "ECOC9400166A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-10-31" }, { "@id": "JORFTEXT000000732914", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000732914", "@nortexte": "ECOC9400206A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-23" }, { "@id": "JORFTEXT000000533494", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000533494", "@nortexte": "ECOC9500055A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-20" }, { "@id": "JORFTEXT000000554148", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000554148", "@nortexte": "ECOC9510106A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-28" }, { "@id": "JORFTEXT000000373050", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000373050", "@nortexte": "ECOC9500122A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-08-22" }, { "@id": "JORFTEXT000000371826", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000371826", "@nortexte": "ECOC9500136A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-23" }, { "@id": "JORFTEXT000000170509", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000170509", "@nortexte": "ECOD9570018A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-27" }, { "@id": "JORFTEXT000000365775", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000365775", "@nortexte": "FCEC9600069A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-04-18" }, { "@id": "JORFTEXT000000377613", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000377613", "@nortexte": "FCEC9600119A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-26" }, { "@id": "JORFTEXT000000561143", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000561143", "@nortexte": "ECOD9670017A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-23" }, { "@id": "JORFTEXT000000197026", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197026", "@nortexte": "FCEC9600195A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-10-29" }, { "@id": "JORFTEXT000000746233", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000746233", "@nortexte": "ECOD9670026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-12-13" }, { "@id": "JORFTEXT000000562785", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000562785", "@nortexte": "ECOD9670031A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-02" }, { "@id": "JORFTEXT000000569667", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000569667", "@nortexte": "ECOS9750052A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-12" }, { "@id": "JORFTEXT000000202331", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000202331", "@nortexte": "ECOD9770008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-16" }, { "@id": "JORFTEXT000000569981", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000569981", "@nortexte": "ECOD9870008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-24" }, { "@id": "JORFTEXT000000374053", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000374053", "@nortexte": "ECOD9870017A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-24" }, { "@id": "JORFTEXT000000390236", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000390236", "@nortexte": "ECOD9870021A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-29" }, { "@id": "JORFTEXT000000755533", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000755533", "@nortexte": "ECOD9870024A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-27" }, { "@id": "JORFTEXT000000378791", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000378791", "@nortexte": "ECOD9870032A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-22" }, { "@id": "JORFTEXT000000758096", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000758096", "@nortexte": "ECOD9870036A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-12-21" }, { "@id": "JORFTEXT000000575642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000575642", "@nortexte": "ECOD9970005A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-02-18" }, { "@id": 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"575 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615231", "@num": "268 bis", "#text": "Code des douanes - art. 268 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615233", "@num": "268 ter", "#text": "Code des douanes - art. 268 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315676", "@num": "L42", "#text": "Livre des procédures fiscales - art. 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