{ "texte_version": { "JORFTEXT000017763077": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000609480", "#text": "Arrêté du 12 février 2006, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000609480", "@nortexte": "BUDD0570028A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-02-12" }, { "@id": "JORFTEXT000000788633", "#text": "Décret n°2006-155 du 13 février 2006 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000788633", "@nortexte": "BUDD0570027D", "@numtexte": "2006-155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "JORFTEXT000000649024", "#text": "Décret n°2007-906 du 15 mai 2007 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "JORFTEXT000017762865", "#text": "Décret n°2007-1863 du 26 décembre 2007, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000017762865", "@nortexte": "BCFD0773163D", "@numtexte": "2007-1863", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000006069577", "#text": "CODE GENERAL DES IMPOTS, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "annexe IV au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 26 décembre 2007", "MINISTERE": "Ministère du budget, des comptes publics et de la fonction publique", "TITREFULL": "Arrêté du 26 décembre 2007 portant modalités et conditions d'attribution de la remise compensatoire" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000017763077", "NOR": "BCFD0773279A", "DATE_PUBLI": "2007-12-29", "DATE_TEXTE": "2007-12-26", "NUM_PARUTION": 302, "NUM_SEQUENCE": 75, "ORIGINE_PUBLI": "JORF n°0302 du 29 décembre 2007", "PAGE_DEB_PUBLI": 21810, "PAGE_FIN_PUBLI": 21810 } }, "META_COMMUN": { "ID": "JORFTEXT000017763077", "URL": "texte/version/JORF/TEXT/00/00/17/76/30/JORFTEXT000017763077.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2007/12/26/BCFD0773279A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le ministre du budget, des comptes publics et de la fonction publique,
Vu le code général des impôts, notamment ses articles 565, 568 et 570 ;
Vu le décret n° 2007-906 du 15 mai 2007 modifié relatif à l'attribution de la gérance et au transfert des débits de tabac ;
Vu le décret n° 2007-1863 du 26 décembre 2007 portant modification du décret n° 2006-155 du 13 février 2006 portant création d'une remise compensatoire en faveur des débitants de tabac ;
Vu l'arrêté du 12 février 2006 portant modalités et conditions d'attribution de la remise compensatoire ;
Vu l'annexe IV au code général des impôts, notamment son article 56 AC,
Arrête :

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

Fait à Paris, le 26 décembre 2007.

Eric Woerth

" } }, "JORFTEXT000000609480": { "SM": { "CONTENU": "Texte totalement abrogé." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000017763077", "#text": "Arrêté du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017763077", "@nortexte": "BCFD0773279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-26" } ] }, "TITRE": "Arrêté du 12 février 2006", "MCS_TXT": { "MC": [ "BUDGET", "REMISE COMPENSATOIRE", "ATTRIBUTION", "MODE DE CALCUL", "VERSEMENT" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "TITREFULL": "Arrêté du 12 février 2006 portant modalités et conditions d'attribution de la remise compensatoire" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000609480", "NOR": "BUDD0570028A", "DATE_PUBLI": "2006-02-15", "DATE_TEXTE": "2006-02-12", "NUM_SEQUENCE": 10, "ORIGINE_PUBLI": "JORF n°39 du 15 février 2006", "PAGE_DEB_PUBLI": 2322, "PAGE_FIN_PUBLI": 2323 } }, "META_COMMUN": { "ID": "JORFTEXT000000609480", "URL": "texte/version/JORF/TEXT/00/00/00/60/94/JORFTEXT000000609480.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2006/2/12/BUDD0570028A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le ministre délégué au budget et à la réforme de l'Etat, porte-parole du Gouvernement,
Vu le code général des impôts, notamment ses articles 565, 568 et 570 ;
Vu l'annexe III au code général des impôts, notamment son article 244 septies ;
Vu le décret n° 2006-155 du 13 février 2006 portant création d'une remise compensatoire en faveur des débitants de tabac ;
Vu l'annexe IV au code général des impôts, notamment son article 56 AC,
Arrête :

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

Fait à Paris, le 13 février 2006.

Jean-François Copé

" } }, "JORFTEXT000000649024": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000233242", "#text": "Décret n°2004-68 du 16 janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000233242", "@nortexte": "BUDD0370018D", "@numtexte": "2004-68", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2004-01-16" }, { "@id": "LEGIARTI000006265079", "@num": "1", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGIARTI000006265091", "@num": "13", "#text": "Décret n°2007-906 du 15 mai 2007 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": 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"MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2007-906 du 15 mai 2007 relatif à l'attribution de la gérance et au transfert des débits de tabac" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000649024", "NOR": "ECOZ0752740D", "NUM": "2007-906", "DATE_PUBLI": "2007-05-16", "DATE_TEXTE": "2007-05-15", "NUM_PARUTION": 113, "NUM_SEQUENCE": 46, "ORIGINE_PUBLI": "JORF n°113 du 16 mai 2007", "PAGE_DEB_PUBLI": 9131, "PAGE_FIN_PUBLI": 9137 } }, "META_COMMUN": { "ID": "JORFTEXT000000649024", "URL": "texte/version/JORF/TEXT/00/00/00/64/90/JORFTEXT000000649024.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2007/5/15/ECOZ0752740D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS007906", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2007/5/15/2007-906/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie, du ministre de la santé et des solidarités et du ministre délégué au budget et à la réforme de l'Etat, porte-parole du Gouvernement,
Vu le code général des impôts, et notamment son article 568,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 15 mai 2007.

Dominique de Villepin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

Le ministre de la santé et des solidarités,

Philippe Bas

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

" } }, "JORFTEXT000000788633": { "SM": { "CONTENU": "Application de l'art. 30 de la loi 2005-1719. Texte totalement abrogé." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "LEGIARTI000006249343", "@num": "1", "#text": "Décret n°2006-155 du 13 février 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788633", "@nortexte": "BUDD0570027D", "@numtexte": "2006-155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "LEGIARTI000017840886", "@num": "5", "#text": "Décret n°2006-471 du 24 avril 2006 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000269075", "@nortexte": "BUDD0670009D", "@numtexte": "2006-471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-24" }, { "@id": "LEGIARTI000006250911", "@num": "5", "#text": "Décret n°2006-471 du 24 avril 2006 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000269075", "@nortexte": "BUDD0670009D", "@numtexte": "2006-471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-24" }, { "@id": "JORFTEXT000000457976", "#text": "Décret2006-472", "@sens": "cible", "@cidtexte": "JORFTEXT000000457976", "@nortexte": "BUDD0670011D", "@numtexte": "2006-472", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-24" }, { "@id": "JORFTEXT000017763077", "#text": "Arrêté du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017763077", "@nortexte": "BCFD0773279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835098", "#text": "Décret n°2007-1863\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762865", "@nortexte": "BCFD0773163D", "@numtexte": "2007-1863", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000017762865", "#text": "Décret n°2007-1863 du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017762865", "@nortexte": "BCFD0773163D", "@numtexte": "2007-1863", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000017835117", "#text": "Décret n°2007-1864\n du 26 décembre 2007 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000017762892", "@nortexte": "BCFD0773250D", "@numtexte": "2007-1864", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "JORFTEXT000017762892", "#text": "Décret n°2007-1864 du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017762892", "@nortexte": "BCFD0773250D", "@numtexte": "2007-1864", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000020561763", "#text": "Arrêté du 20 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020560791", "@nortexte": "BCFD0906662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-20" }, { "@id": "JORFTEXT000020560791", "#text": "Arrêté du 20 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020560791", "@nortexte": "BCFD0906662A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-20" }, { "@id": "LEGITEXT000022025574", "#text": "Arrêté du 25 février 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022023696", "@nortexte": "BCFD1005645A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-25" }, { "@id": "JORFTEXT000022023696", "#text": "Arrêté du 25 février 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022023696", "@nortexte": "BCFD1005645A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-25" }, { "@id": "LEGITEXT000023569112", "#text": "Arrêté du 31 janvier 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023567221", "@nortexte": "BCRD1103175A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "JORFTEXT000023567221", "#text": "Arrêté du 31 janvier 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023567221", "@nortexte": "BCRD1103175A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-31" }, { "@id": "LEGIARTI000025097477", "@num": "13", "#text": "Décret n°2011-2080\n du 30 décembre 2011 - 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\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre délégué au budget et à la réforme de l'Etat, porte-parole du Gouvernement,
Vu le code général des impôts, notamment ses articles 565, 568 et 570 ;
Vu l'annexe III au code général des impôts, notamment son article 244 septies,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 13 février 2006.

Dominique de Villepin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

" } }, "JORFTEXT000017762865": { "SM": { "CONTENU": "Modification des art. 1 à 3 et 6 du décret susvisé." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000788633", "#text": "Décret n°2006-155 du 13 février 2006 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000788633", "@nortexte": "BUDD0570027D", "@numtexte": "2006-155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-02-13" }, { "@id": "JORFTEXT000000649024", "#text": "Décret n°2007-906 du 15 mai 2007 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000649024", "@nortexte": "ECOZ0752740D", "@numtexte": "2007-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "JORFTEXT000017763077", "#text": "Arrêté du 26 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017763077", "@nortexte": "BCFD0773279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000006069577", "#text": "CODE GENERAL DES IMPOTS, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2007-1863 du 26 décembre 2007", "MCS_TXT": { "MC": [ "BUDGET", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "TAXE", "FISCALITE", "TABAC", "BURALISTE", "DEBITANT DE TABAC", "DEBIT DE TABAC", "REMISE", "REMISE COMPENSATOIRE", "TAUX", "ATTRIBUTION", "VERSEMENT", "BENEFICIAIRE", "MODE DE CALCUL" ] }, "MINISTERE": "Ministère du budget, des comptes publics et de la fonction publique", "TITREFULL": "Décret n° 2007-1863 du 26 décembre 2007 portant modification du décret n° 2006-155 du 13 février 2006 portant création d'une remise compensatoire en faveur des débitants de tabac" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000017762865", "NOR": "BCFD0773163D", "NUM": "2007-1863", "DATE_PUBLI": "2007-12-29", "DATE_TEXTE": "2007-12-26", "NUM_PARUTION": 302, "NUM_SEQUENCE": 67, "ORIGINE_PUBLI": "JORF n°0302 du 29 décembre 2007", "PAGE_DEB_PUBLI": 21806, "PAGE_FIN_PUBLI": 21807 } }, "META_COMMUN": { "ID": "JORFTEXT000017762865", "URL": "texte/version/JORF/TEXT/00/00/17/76/28/JORFTEXT000017762865.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2007/12/26/BCFD0773163D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2007/12/26/2007-1863/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre du budget, des comptes publics et de la fonction publique,
Vu le code général des impôts, notamment ses articles 565, 568 et 570 ;
Vu le décret n° 2006-155 du 13 février 2006 portant création d'une remise compensatoire en faveur des débitants de tabac ;
Vu le décret n° 2007-906 du 15 mai 2007 relatif à l'attribution de la gérance et au transfert des débits de tabac,
Décrète :

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

Fait à Paris, le 26 décembre 2007.

François Fillon

Par le Premier ministre :

Le ministre du budget, des comptes publics

et de la fonction publique,

Eric Woerth

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000788633", "cible": true, "cidtexte": "JORFTEXT000017763077", "id": "JORFTEXT000017763077", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000017762865", "cible": true, "cidtexte": "JORFTEXT000017763077", "id": "JORFTEXT000017763077", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000000649024", "cible": true, "cidtexte": "JORFTEXT000017763077", "id": "JORFTEXT000017763077", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000000609480", "cible": true, "cidtexte": "JORFTEXT000017763077", "id": "JORFTEXT000017763077", "typelien": "CITATION" } ], "textelr": { "JORFTEXT000000609480": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000609480", "NOR": "BUDD0570028A", "DATE_PUBLI": "2006-02-15", "DATE_TEXTE": "2006-02-12", "NUM_SEQUENCE": 10, "ORIGINE_PUBLI": "JORF n°39 du 15 février 2006", "PAGE_DEB_PUBLI": 2322, "PAGE_FIN_PUBLI": 2323 } }, "META_COMMUN": { "ID": 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