{ "article": { "LEGIARTI000006300335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "30-0 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1982-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006300335", "URL": "article/LEGI/ARTI/00/00/06/30/03/LEGIARTI000006300335.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0030ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1970-12-23 art. 1 JORF 27 décembre 1970", "@sens": "source", "@typelien": "CREATION" }, { "#text": "Arrêté 1985-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1993-09-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGIAN4 31 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000695965", "#text": "Décret 72-1124 1972-12-20 art. 1 JORF 21 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000695965", "@numtexte": "72-1124", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006273924", "@num": "3", "#text": "Loi n°82-540 du 28 juin 1982 - art. 3 (V) JORF 29 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191493", "@fin": "1993-08-18", "#text": "A : Pâtisserie fraîche.", "@debut": "1982-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179488", "@fin": "2999-01-01", "#text": "I : Taux réduit", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162389", "@fin": "2999-01-01", "#text": "Section IV : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146904", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133784", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006300335", "@fin": "1993-08-18", "@num": "30-0 A", "@etat": "PERIME", "@debut": "1982-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont considérés comme des produits de pâtisserie fraîche les produits alimentaires composés :

\n
\n

D'une pâte (dite levée, brisée, feuilletée, sablée, à choux, génoise, etc.) ;

\n
\n

Ou d'une meringue, et de l'un au moins des produits suivants :

\n
\n

Crème (dite pâtissière, légère, au beurre, pralinée, fraîche, chantilly, flan, etc.) ;

\n
\n

Pâte ou crème d'amandes ;

\n
\n

Fruits autres que confits et secs et préparations de fruits ;

\n
\n

Alcools dans une proportion déterminante.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006300335", "cible": false, "cidtexte": "JORFTEXT000000695965", "id": "JORFTEXT000000695965", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000695965": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000678406", "#text": "Arrêté du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000678406", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000006300335", "@num": "30-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 30-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°72-1124 du 20 décembre 1972", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "IMPOT INDIRECT", "TVA", "REFORME DE LA TVA" ] }, "TITREFULL": "Décret n°72-1124 du 20 décembre 1972 PORTANT EXTENSION DU TAUX REDUIT DE LA TVA A LA PATISSERIE FRAICHE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000695965", "NUM": "72-1124", "DATE_PUBLI": "1972-12-21", "DATE_TEXTE": "1972-12-20", "ORIGINE_PUBLI": "JORF du 21 décembre 1972", "PAGE_DEB_PUBLI": 13263 } }, "META_COMMUN": { "ID": "JORFTEXT000000695965", "URL": "texte/version/JORF/TEXT/00/00/00/69/59/JORFTEXT000000695965.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9721124" } } }, "JORFTEXT000000678406": { "SM": { "CONTENU": "MODIFICATION DES ART. 8,15 (3EMEMENT,4EMEMENT),17-A (2EMEMENT),17-B (AL. 1 DU 1EREMENT,2EMEMENT),22 (AL. 4),28-A,31-BIS,31-TER,51-F (AL. 1),121-QUINQUIES-D-D (3EMEMENT),159-TER-A,126-F (AL. 2 ET 3),138 (AL. 1),155-C (I),155-J (AL. 1),155-K,155-L,155-N,157-BIS (AL. 2),159-A-L-BIS,159-A-M,159-QUINQUIES (II),164-F-UNVICIES,170-OCTIES,207-QUINQUIES.
ABROGATION DES ART. 51-C,51-D,51-E,132,133,134,135,136 ET DE L'INTITULE DE LA RUBRIQUE C DE LA SECTION IV,DU CHAPITRE I DU TITRE II DU LIVRE I (17EME PARTIE).
INSERTION DES ART. 30-O-A,159-A-L-QUATER,159-A-M-BIS,170-SEPTIES A 170-SEPTIES-D,198-OCTIES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000831718", "#text": "Arrêté du 23 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000831718", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-12-23" }, { "@id": "JORFTEXT000000695965", "#text": "Décret n°72-1124 du 20 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000695965", "@numtexte": "72-1124", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000691740", "#text": "Loi n°82-540 du 28 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFARTI000001099875", "@num": "3", "#text": "Loi n°82-540 du 28 juin 1982 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFTEXT000000286374", "#text": "Arrêté du 23 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000286374", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1984-03-23" }, { "@id": "JORFTEXT000000659383", "#text": "Arrêté du 26 avril 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000659383", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1984-04-26" }, { "@id": "JORFTEXT000000678557", "#text": "Arrêté du 29 octobre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000678557", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1984-10-29" }, { "@id": "JORFTEXT000000324229", "#text": "Arrêté du 19 novembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000324229", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1984-11-19" }, { "@id": "JORFTEXT000000885151", "#text": "Décret n°84-1065 du 30 novembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000885151", "@numtexte": "84-1065", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-11-30" }, { "@id": "JORFTEXT000000494250", "#text": "Arrêté du 7 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000494250", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1984-12-07" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001103814", "@num": "83", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 83", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493225", "@num": 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