{ "article": { "LEGIARTI000006304671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304671", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304671.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BTXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318484", "@num": "56", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 56 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000031782175", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041760052", "@num": "111 H septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Traité de Rome 1957-03-25 art. 227", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162574", "@fin": "1995-10-27", "#text": "2° : Définition du territoire communautaire.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304671", "@fin": "1995-10-27", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304672", "@fin": "2010-04-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664254", "@fin": "2015-10-09", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283880", "@fin": "2018-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365604", "@fin": "2020-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469031", "@fin": "2022-01-01", "@num": "302 C", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour l'application du présent titre, la France s'entend de la France métropolitaine.
\n
II. Le territoire communautaire s'entend :
\n
1° Du territoire de la Communauté économique européenne tel qu'il est défini par l'article 227 du traité du 25 mars 1957, à l'exclusion des départements français d'outre-mer, de l'île d'Helgoland, du territoire de Büsingen, de Livigno, de Campione d'Italia, des eaux italiennes du lac de Lugano, de Ceuta, Melilla, des îles Canaries et des îles anglo-normandes ;
\n
2° De Jungholz, de Mittelberg, de l'île de Man et de Saint-Marin.
" } }, "LEGIARTI000006304672": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304672", "URL": "article/LEGI/ARTI/00/00/06/30/46/LEGIARTI000006304672.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BTXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000550877", "#text": "Loi 94-1099 1994-12-19 article unique JORF 20 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000550877", "@nortexte": "MAEX9400127L", "@numtexte": "94-1099", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-19" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000031782175", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041760052", "@num": "111 H septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Traité de Rome 1957-03-25 art. 227", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162944", "@fin": "2022-01-01", "#text": "2° : Définition : territoire communautaire, importation et exportation", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304671", "@fin": "1995-10-27", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304672", "@fin": "2010-04-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664254", "@fin": "2015-10-09", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283880", "@fin": "2018-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365604", "@fin": "2020-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469031", "@fin": "2022-01-01", "@num": "302 C", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour l'application des articles 302 A à 302 V, la France s'entend de la France métropolitaine.
\n
II. Le territoire communautaire s'entend :
\n
1° Du territoire de la Communauté européenne tel qu'il est défini par l'article 227 du traité du 25 mars 1957, à l'exclusion des départements français d'outre-mer, de l'île d'Helgoland, du territoire de Büsingen, de Livigno, de Campione d'Italia, des eaux italiennes du lac de Lugano, de Ceuta, Melilla, des îles Canaries, des îles anglo-normandes et des îles Aland ;
\n
2° De Jungholz, de Mittelberg, de l'île de Man et de Saint-Marin.
" } }, "LEGIARTI000006304707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304707", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304707.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CDXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318495", "@num": "66", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 66 (V) JORF 19 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318705", "@num": "34", "#text": "Loi - art. 34 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318707", "@num": "36", "#text": "Loi - art. 36 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 34, 36 II, III Finances rectificative pour 1992 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304732", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162583", "@fin": "1996-05-12", "#text": "12° : Formalités et régime fiscal applicables à la circulation des produits.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les produits en suspension de droits en provenance ou à destination d'un autre Etat membre de la Communauté économique européenne circulent, lorsqu'ils ne sont pas placés sous un régime suspensif douanier, sous couvert d'un document d'accompagnement établi par l'expéditeur et permettant de vérifier leur situation au regard de l'impôt.
\n
Il en est de même pour les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de la Communauté européenne dont le destinataire est un opérateur accomplissant de manière indépendante une activité économique ou un organisme exerçant une activité d'intérêt général.
\n
Les mentions à porter sur le document d'accompagnement ainsi que les conditions d'utilisation du document sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006304708": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006304708", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304708.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CDXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304732", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162583", "@fin": "1996-05-12", "#text": "12° : Formalités et régime fiscal applicables à la circulation des produits.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147049", "@fin": "1996-05-12", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les produits en suspension de droits en provenance ou à destination d'un autre Etat membre de la Communauté européenne circulent, lorsqu'ils ne sont pas placés sous un régime suspensif douanier, sous couvert d'un document d'accompagnement établi par l'expéditeur et permettant de vérifier leur situation au regard de l'impôt.
\n
Il en est de même pour les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de la Communauté européenne dont le destinataire est un opérateur accomplissant de manière indépendante une activité économique ou un organisme exerçant une activité d'intérêt général.
\n
Les mentions à porter sur le document d'accompagnement ainsi que les conditions d'utilisation du document sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006304709": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006304709", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304709.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CDXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "#text": "CGI 302 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319470", "@num": "2", "#text": "Loi - art. 2 (V) JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000555740", "#text": "Loi 95-1347 1995-12-30 art. 2 C Dans l'édition 1997, les mots \"monopoles fiscaux\" disparaissent de l'intitulé du Titre III et de celui du chapitre IV", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304732", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CEE 2719-92 1992-09-11", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Règlement CEE 3649-92 1992-12-17", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162943", "@fin": "2000-03-31", "#text": "12° : Formalités et régime fiscal applicables à la circulation des produits.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147272", "@fin": "2000-12-31", "#text": "Chapitre 01 : Echanges intracommunautaires des alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il en est de même pour les produits qui circulent en suspension de droits entre deux entrepôts fiscaux situés en France via le territoire d'un autre Etat membre.

Toutefois, le document d'accompagnement n'est pas exigé lorsque les produits sont expédiés vers un pays de l'AELE ou vers un autre Etat membre de la Communauté européenne via des pays de l'AELE, sous le régime de transit communautaire interne ou via un ou plusieurs pays tiers qui ne sont pas des pays de l'AELE, sous le couvert d'un carnet T.I.R. ou d'un carnet A.T.A..

II. Les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de la Communauté européenne dont le destinataire est un opérateur accomplissant de manière indépendante une activité économique ou un organisme exerçant une activité d'intérêt général circulent sous couvert d'un document simplifié d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992.

Il en est de même pour les produits qui ont été mis à la consommation en France et qui sont expédiés en France via le territoire d'un autre Etat membre.(M)

(M) Article entièrement reformulé. Ces dispositions s'appliquent à compter du 1er juillet 1995.

" } }, "LEGIARTI000006304710": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-08-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304710", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304710.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CDXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "#text": "CGI 302 L, 302 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304732", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CEE 2719-92 1992-09-11", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Règlement CEE 3649-92 1992-12-17", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163048", "@fin": "2001-08-31", "#text": "12° : Formalités et régime fiscal applicables à la circulation des produits.", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147301", "@fin": "2002-03-31", "#text": "Chapitre 01 : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Pour l'application des dispositions de l'article 302 L, les produits en suspension de droits circulent sous couvert d'un document d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 2719/92 de la Commission du 11 septembre 1992. Ce document est établi lorsque les droits ont été consignés ou garantis.

\n
\n

Il en est de même pour les produits qui circulent en suspension de droits entre deux entrepôts fiscaux situés en France via le territoire d'un autre Etat membre.

\n
\n

II. Les alcools et boissons alcooliques mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de la Communauté européenne dont le destinataire est un opérateur accomplissant de manière indépendante une activité économique ou un organisme exerçant une activité d'intérêt général circulent sous couvert d'un document simplifié d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992 ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Il en est de même pour les produits qui ont été mis à la consommation en France et qui sont expédiés en France via le territoire d'un autre Etat membre.

\n
\n

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de la Communauté européenne.

\n
" } }, "LEGIARTI000006304711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-07-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304711", "URL": "article/LEGI/ARTI/00/00/06/30/47/LEGIARTI000006304711.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302CDXXXXXAE" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 111 H de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006843041", "@num": "15", "#text": "Ordonnance n°2001-766 du 29 août 2001 - art. 15 () JORF 31 août 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000772947", "@nortexte": "ECOX0100087R", "@numtexte": "2001-766", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304703", "@num": "302 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304732", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive CEE 92/12 1992-02-25 art. 29 (Conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CE 884/2001 2001-04-24 art. 3 (Commission)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Règlement CEE 2719-92 1992-09-11", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Règlement CEE 3649-92 1992-12-17", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Pour l'application des dispositions de l'article 302 L, les produits en suspension de droits circulent sous couvert d'un document d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 2719 / 92 de la Commission du 11 septembre 1992. Ce document est établi lorsque les droits ont été consignés ou garantis.

Il en est de même pour les produits qui circulent en suspension de droits entre deux entrepôts suspensifs des droits d'accises situés en France via le territoire d'un autre Etat membre et pour les alcools dénaturés mentionnés au b du I de l'article 302 D bis.

Il en est de même lorsque les produits se trouvent sous le régime du transit communautaire externe.

Les vins en provenance d'autres Etats membres de la Communauté européenne qui ont utilisé la faculté de dispense au profit de leurs petits producteurs prévue à l'article 29 de la Directive 92 / 12 / CEE du Conseil du 25 février 1992 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accises et expédiés à destination de personnes mentionnées aux articles 302 G à 302 I circulent sous couvert du seul document d'accompagnement prévu au 3 de l'article 3 du règlement (CE) n° 884 / 2001 de la Commission du 24 avril 2001 portant modalités d'application relatives aux documents accompagnant le transport des produits vitivinicoles et aux registres à tenir dans le secteur vitivinicole.

II. Les alcools et boissons alcooliques mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de la Communauté européenne dont le destinataire est un opérateur accomplissant de manière indépendante une activité économique ou un organisme exerçant une activité d'intérêt général circulent sous couvert d'un document simplifié d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649 / 92 de la Commission du 17 décembre 1992 ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Il en est de même pour les produits qui ont été mis à la consommation en France et qui sont expédiés en France via le territoire d'un autre Etat membre et pour les alcools dénaturés totalement mentionnés au a du I de l'article 302 D bis.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de la Communauté européenne (1).

" } }, "LEGIARTI000018036328": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2008-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018036328", "URL": "article/LEGI/ARTI/00/00/18/03/63/LEGIARTI000018036328.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 111 H de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000017885170", "@num": "78", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 78", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304703", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304732", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Pour l'application des dispositions de l'article 302 L, les produits en suspension de droits circulent sous couvert d'un document d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 2719 / 92 de la Commission du 11 septembre 1992. Ce document est établi lorsque les droits ont été consignés ou garantis.

Il en est de même lorsque les produits se trouvent sous le régime du transit communautaire externe.

II. Les alcools et boissons alcooliques mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de la Communauté européenne dont le destinataire est un opérateur accomplissant de manière indépendante une activité économique ou un organisme exerçant une activité d'intérêt général circulent sous couvert d'un document simplifié d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649 / 92 de la Commission du 17 décembre 1992 ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de la Communauté européenne (1).

III. Les documents d'accompagnement prévus aux I et II peuvent être établis au moyen du service de suivi informatique des mouvements de marchandises soumises à accises, sur autorisation du directeur régional des douanes et droits indirects.

" } }, "LEGIARTI000021664254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664254", "URL": "article/LEGI/ARTI/00/00/21/66/42/LEGIARTI000021664254.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031782175", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041760052", "@num": "111 H septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162944", "@fin": "2022-01-01", "#text": "2° : Définition : territoire communautaire, importation et exportation", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304671", "@fin": "1995-10-27", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304672", "@fin": "2010-04-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664254", "@fin": "2015-10-09", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283880", "@fin": "2018-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365604", "@fin": "2020-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469031", "@fin": "2022-01-01", "@num": "302 C", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Pour l'application des articles 302 B à 302 V bis, la France s'entend de la France métropolitaine.

\n
\n

II. Le territoire communautaire s'entend :

\n
\n

1° Du territoire de la Communauté européenne tel qu'il est défini par l'article 299 du traité instituant la Communauté européenne, à l'exclusion des départements français d'outre-mer, de l'île d'Helgoland, du territoire de Büsingen, de Livigno, de Campione d'Italia, des eaux italiennes du lac de Lugano, de Ceuta, Melilla, des îles Canaries, des îles anglo-normandes et des îles Aland ;

\n
\n

2° De Jungholz, de Mittelberg, de l'île de Man, de Saint-Marin et des zones de souveraineté du Royaume-Uni d'Akrotiri et de Dhekelia.

\n
" } }, "LEGIARTI000021664275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-09", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664275", "URL": "article/LEGI/ARTI/00/00/21/66/42/LEGIARTI000021664275.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 111 H de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304703", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021656979", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657295", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304732", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Pour l'application des dispositions de l'article 302 L, les produits en suspension de droits circulent sous couvert d'un document d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 2719/92 de la Commission du 11 septembre 1992 modifié par le règlement (CEE) n° 2225/93 de la Commission du 27 juillet 1993. Ce document est établi lorsque les droits ont été consignés ou garantis.

\n
\n

Les vins en provenance d'autres Etats membres de la Communauté européenne qui ont utilisé la faculté de dispense au profit de leurs petits producteurs prévue à l'article 40 de la directive 2008/118 du Conseil du 16 décembre 2008 relative au régime général d'accise et abrogeant la directive 92/12/ CEE, et expédiés à destination de personnes mentionnées aux articles 302 G et 302 H ter circulent sous couvert du seul document d'accompagnement prévu au paragraphe 2 de l'article 24 du règlement (CE) n° 436/2009 de la Commission du 26 mai 2009 portant modalités d'application du règlement (CE) n° 479/2008 du Conseil en ce qui concerne le casier viticole, les déclarations obligatoires et l'établissement des informations pour le suivi du marché, les documents accompagnant les transports des produits et les registres à tenir dans le secteur vitivinicole.

II. Les produits soumis à accise mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de la Communauté européenne dont le destinataire est une personne mentionnée au I de l'article 302 U bis circulent sous couvert d'un document simplifié d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992 ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de la Communauté européenne (1).

L'article 302 M ter est applicable aux entrepositaires agréés ou aux expéditeurs enregistrés qui souhaitent utiliser ce service en France.

\n
" } }, "LEGIARTI000021664283": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-01", "DATE_DEBUT": "2010-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664283", "URL": "article/LEGI/ARTI/00/00/21/66/42/LEGIARTI000021664283.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000037080178", "#text": "Arrêté du 12 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037078750", "@nortexte": "CPAD1813101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000047111684", "@num": "3", "#text": "Décret n°2023-82 du 9 février 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047110984", "@nortexte": "ECOE2302950D", "@numtexte": "2023-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-09" }, { "@id": "LEGIARTI000033481448", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283805", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781356", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781352", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328004", "@num": "111 H duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047112112", "@num": "111 H octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octodecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114057", "@num": "111 H sexdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H sexdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114078", "@num": "111 H undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327977", "@num": "111 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664283", "@fin": "2017-07-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781384", "@fin": "2018-01-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365492", "@fin": "2020-01-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472213", "@fin": "2023-02-13", "@num": "302 M ter", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Dans les échanges intracommunautaires, les mouvements de produits soumis à accise sont effectués en suspension de droits s'ils sont réalisés sous le couvert d'un document administratif électronique établi par l'expéditeur dans les conditions prévues par le règlement (CE) n° 684/2009 de la Commission du 24 juillet 2009 mettant en œuvre la directive 2008/118/CE du Conseil en ce qui concerne les procédures informatisées applicables aux mouvements en suspension de droits de produits soumis à accise, et selon les modalités fixées par voie réglementaire." } }, "LEGIARTI000021712222": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-04-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021712222", "URL": "article/LEGI/ARTI/00/00/21/71/22/LEGIARTI000021712222.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 111 H de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000021580007", "@num": "36", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304703", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304732", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Pour l'application des dispositions de l'article 302 L, les produits en suspension de droits circulent sous couvert d'un document d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 2719 / 92 de la Commission du 11 septembre 1992 modifié par le règlement (CEE) n° 2225/93 de la Commission du 27 juillet 1993. Ce document est établi lorsque les droits ont été consignés ou garantis.

Il en est de même lorsque les produits se trouvent sous le régime du transit communautaire externe.

II. Les alcools et boissons alcooliques mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de la Communauté européenne dont le destinataire est un opérateur accomplissant de manière indépendante une activité économique ou un organisme exerçant une activité d'intérêt général circulent sous couvert d'un document simplifié d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649 / 92 de la Commission du 17 décembre 1992 ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de la Communauté européenne (1).

" } }, "LEGIARTI000031283805": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-01", "DATE_DEBUT": "2015-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000031283805", "URL": "article/LEGI/ARTI/00/00/31/28/38/LEGIARTI000031283805.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
(1) Voir l'article 111 H de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000031280182", "@num": "4", "#text": "ORDONNANCE n°2015-1247 du 7 octobre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031279520", "@nortexte": "AGRT1518202R", "@numtexte": "2015-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283815", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021656979", "@num": "302 M ter", "#text": "Code général des impôts, CGI. - art. 302 M ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657295", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283708", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Pour l'application des dispositions de l'article 302 L, les produits en suspension de droits circulent sous couvert d'un document d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 2719/92 de la Commission du 11 septembre 1992 modifié par le règlement (CEE) n° 2225/93 de la Commission du 27 juillet 1993. Ce document est établi lorsque les droits ont été consignés ou garantis.

\n
\n

Les vins en provenance d'autres Etats membres de l'Union européenne qui ont utilisé la faculté de dispense au profit de leurs petits producteurs prévue à l'article 40 de la directive 2008/118 du Conseil du 16 décembre 2008 relative au régime général d'accise et abrogeant la directive 92/12/ CEE, et expédiés à destination de personnes mentionnées aux articles 302 G et 302 H ter circulent sous couvert du seul document d'accompagnement prévu au paragraphe 2 de l'article 24 du règlement (CE) n° 436/2009 de la Commission du 26 mai 2009 portant modalités d'application du règlement (CE) n° 479/2008 du Conseil en ce qui concerne le casier viticole, les déclarations obligatoires et l'établissement des informations pour le suivi du marché, les documents accompagnant les transports des produits et les registres à tenir dans le secteur vitivinicole.

II. Les produits soumis à accise mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de l'Union européenne dont le destinataire est une personne mentionnée au I de l'article 302 U bis circulent sous couvert d'un document simplifié d'accompagnement établi par l'expéditeur dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992 ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de l'Union européenne (1).

L'article 302 M ter est applicable aux entrepositaires agréés ou aux expéditeurs enregistrés qui souhaitent utiliser ce service en France.

\n
" } }, "LEGIARTI000031283880": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000031283880", "URL": "article/LEGI/ARTI/00/00/31/28/38/LEGIARTI000031283880.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031280182", "@num": "4", "#text": "ORDONNANCE n°2015-1247 du 7 octobre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031279520", "@nortexte": "AGRT1518202R", "@numtexte": "2015-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-07" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031782175", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041760052", "@num": "111 H septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162944", "@fin": "2022-01-01", "#text": "2° : Définition : territoire communautaire, importation et exportation", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304671", "@fin": "1995-10-27", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304672", "@fin": "2010-04-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664254", "@fin": "2015-10-09", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283880", "@fin": "2018-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365604", "@fin": "2020-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469031", "@fin": "2022-01-01", "@num": "302 C", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Pour l'application des articles 302 B à 302 V bis, la France s'entend de la France métropolitaine.

II. Le territoire communautaire s'entend :

1° Du territoire de l'Union européenne tel qu'il est défini par l'article 299 du traité instituant l'Union européenne, à l'exclusion des départements français d'outre-mer, de l'île d'Helgoland, du territoire de Büsingen, de Livigno, de Campione d'Italia, des eaux italiennes du lac de Lugano, de Ceuta, Melilla, des îles Canaries, des îles anglo-normandes et des îles Aland ;

2° De Jungholz, de Mittelberg, de l'île de Man, de Saint-Marin et des zones de souveraineté du Royaume-Uni d'Akrotiri et de Dhekelia.

" } }, "LEGIARTI000031781384": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781384", "URL": "article/LEGI/ARTI/00/00/31/78/13/LEGIARTI000031781384.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031734728", "@num": "81", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000037080178", "#text": "Arrêté du 12 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037078750", "@nortexte": "CPAD1813101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000047111684", "@num": "3", "#text": "Décret n°2023-82 du 9 février 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047110984", "@nortexte": "ECOE2302950D", "@numtexte": "2023-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-09" }, { "@id": "LEGIARTI000033481448", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - 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Les produits soumis à accise mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation en provenance ou à destination d'un autre Etat membre de l'Union européenne dont le destinataire est une personne mentionnée au I de l'article 302 U bis circulent sous couvert d'un document simplifié d'accompagnement, établi par l'expéditeur, dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992 relatif au document d'accompagnement simplifié pour la circulation intracommunautaire de produits soumis à accise, qui ont été mis à la consommation dans l'Etat membre de départ, ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de l'Union européenne.

" } }, "LEGIARTI000031781390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781390", "URL": "article/LEGI/ARTI/00/00/31/78/13/LEGIARTI000031781390.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000031734728", "@num": "81", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - 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art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article 302 L et sans préjudice du I de l'article 302 M bis, les produits en suspension de droits en France et dans les échanges intracommunautaires circulent sous couvert du document administratif électronique établi par l'expéditeur dans les conditions prévues par le règlement d'exécution (UE) n° 1221/2012 de la Commission du 12 décembre 2012 portant modification du règlement (CE) n° 684/2009 en ce qui concerne les données à fournir dans le cadre de la procédure informatisée applicable aux mouvements en suspension de droits des produits soumis à accise et selon des modalités fixées par décret.

Les vins en provenance de ceux des autres Etats membres de l'Union européenne ayant utilisé la faculté de dispense au profit de leurs petits producteurs prévue à l'article 40 de la directive 2008/118/CE du Conseil du 16 décembre 2008 relative au régime général d'accise et abrogeant la directive 92/12/CEE et expédiés à destination de personnes mentionnées aux articles 302 G et 302 H ter circulent sous couvert d'un des documents d'accompagnement prévus au iii du a du 1 de l'article 24 du règlement (CE) n° 436/2009 de la Commission du 26 mai 2009 portant modalités d'application du règlement (CE) n° 479/2008 du Conseil en ce qui concerne le casier viticole, les déclarations obligatoires et l'établissement des informations pour le suivi du marché, les documents accompagnant les transports des produits et les registres à tenir dans le secteur vitivinicole.

" } }, "LEGIARTI000036365492": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365492", "URL": "article/LEGI/ARTI/00/00/36/36/54/LEGIARTI000036365492.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGIARTI000036354080", "@num": "63", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000037080178", "#text": "Arrêté du 12 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037078750", "@nortexte": "CPAD1813101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000047111684", "@num": "3", "#text": "Décret n°2023-82 du 9 février 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047110984", "@nortexte": "ECOE2302950D", "@numtexte": "2023-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-09" }, { "@id": "LEGIARTI000033481448", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - 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Les produits soumis à accise mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation dans un autre Etat membre de l'Union européenne dont le destinataire est une personne mentionnée au I de l'article 302 U bis circulent, en France métropolitaine, sous couvert d'un document simplifié d'accompagnement, établi par l'expéditeur, dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992 relatif au document d'accompagnement simplifié pour la circulation intracommunautaire de produits soumis à accise, qui ont été mis à la consommation dans l'Etat membre de départ, ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de l'Union européenne.

Dans les territoires ultramarins, les produits soumis à accise mis à la consommation conformément au 1° du 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits circulent sous couvert d'un document administratif et selon des modalités définis par décret.

" } }, "LEGIARTI000036365509": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-05", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365509", "URL": "article/LEGI/ARTI/00/00/36/36/55/LEGIARTI000036365509.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGIARTI000036354080", "@num": "63", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - 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art. 321 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Pour l'application de l'article 302 L, les produits en suspension de droits en France métropolitaine et dans les échanges intracommunautaires circulent sous couvert du document administratif électronique établi par l'expéditeur dans les conditions prévues par le règlement d'exécution (UE) n° 1221/2012 de la Commission du 12 décembre 2012 portant modification du règlement (CE) n° 684/2009 en ce qui concerne les données à fournir dans le cadre de la procédure informatisée applicable aux mouvements en suspension de droits des produits soumis à accise et selon des modalités fixées par décret.

Les vins en provenance de ceux des autres Etats membres de l'Union européenne ayant utilisé la faculté de dispense au profit de leurs petits producteurs prévue à l'article 40 de la directive 2008/118/ CE du Conseil du 16 décembre 2008 relative au régime général d'accise et abrogeant la directive 92/12/ CEE et expédiés à destination de personnes mentionnées aux articles 302 G et 302 H ter circulent en France métropolitaine sous couvert d'un des documents d'accompagnement prévus au iii du a du 1 de l'article 24 du règlement (CE) n° 436/2009 de la Commission du 26 mai 2009 portant modalités d'application du règlement (CE) n° 479/2008 du Conseil en ce qui concerne le casier viticole, les déclarations obligatoires et l'établissement des informations pour le suivi du marché, les documents accompagnant les transports des produits et les registres à tenir dans le secteur vitivinicole.

II.-Pour l'application de l'article 302 L, les produits en suspension de droits circulent dans les territoires ultramarins sous couvert d'un document administratif électronique et selon des modalités définis par décret.

" } }, "LEGIARTI000036365604": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365604", "URL": "article/LEGI/ARTI/00/00/36/36/56/LEGIARTI000036365604.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036354080", "@num": "63", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365567", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041760052", "@num": "111 H septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162944", "@fin": "2022-01-01", "#text": "2° : Définition : territoire communautaire, importation et exportation", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304671", "@fin": "1995-10-27", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304672", "@fin": "2010-04-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664254", "@fin": "2015-10-09", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283880", "@fin": "2018-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365604", "@fin": "2020-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469031", "@fin": "2022-01-01", "@num": "302 C", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des articles 302 B à 302 V bis :
\n
\n 1° Les territoires ultramarins s'entendent du territoire de la Guyane, de La Réunion, de Mayotte et de celui constitué de l'union des territoires de la Guadeloupe et de la Martinique ;
\n
\n 2° Les territoires d'importation nationaux s'entendent du territoire de la France métropolitaine et de chacun des territoires ultramarins ;
\n
\n 3° Le territoire communautaire s'entend :
\n
\n a) Du territoire de l'Union européenne tel qu'il est défini par l'article 299 du traité instituant l'Union européenne, à l'exclusion des territoires ultramarins, de l'île d'Helgoland, du territoire de Büsingen, de Livigno, de Campione d'Italia, des eaux italiennes du lac de Lugano, de Ceuta, de Melilla, des îles Canaries, des îles anglo-normandes et des îles Aland ;
\n
\n b) Des territoires de Jungholz, de Mittelberg, de l'île de Man, de Saint-Marin ainsi que des zones de souveraineté du Royaume-Uni d'Akrotiri et de Dhekelia ;
\n
\n 4° L'importation s'entend de l'entrée dans un territoire d'importation national d'un produit qui est :
\n
\n a) Soit originaire ou en provenance d'un autre territoire d'importation national ;
\n
\n b) Soit originaire ou en provenance d'un Etat ou d'un territoire n'appartenant pas à l'Union européenne et qui n'a pas été mis en libre pratique ;
\n
\n c) Soit en provenance d'un territoire appartenant à l'Union européenne mais en dehors du territoire communautaire.
\n
\n Toutefois, l'importation est constituée par l'apurement de la procédure suspensive dans le territoire d'importation national, lorsque le bien a été placé, lors de son entrée sur le territoire d'importation national, sous l'une des procédures suivantes : dépôt temporaire, zone franche, entrepôt douanier, perfectionnement actif, admission temporaire en exonération totale des droits, transit externe ou interne de l'Union ;
\n
\n 5° L'exportation s'entend de la sortie d'un bien du territoire communautaire ou d'un territoire ultramarin.

" } }, "LEGIARTI000041469031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041469031", "URL": "article/LEGI/ARTI/00/00/41/46/90/LEGIARTI000041469031.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000039792919", "@num": "64", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044604227", "@num": "L112-2", "#text": "Code des impositions sur les biens et services - art. L112-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604225", "@num": "L112-3", "#text": "Code des impositions sur les biens et services - art. L112-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604215", "@num": "L112-6", "#text": "Code des impositions sur les biens et services - art. L112-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604023", "@num": "L311-2", "#text": "Code des impositions sur les biens et services - art. L311-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604021", "@num": "L311-3", "#text": "Code des impositions sur les biens et services - art. L311-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031782175", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657309", "@num": "302 V bis", "#text": "Code général des impôts, CGI. - art. 302 V bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469648", "@num": "575 E", "#text": "Code général des impôts, CGI. - art. 575 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041760052", "@num": "111 H septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162944", "@fin": "2022-01-01", "#text": "2° : Définition : territoire communautaire, importation et exportation", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304671", "@fin": "1995-10-27", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304672", "@fin": "2010-04-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664254", "@fin": "2015-10-09", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283880", "@fin": "2018-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365604", "@fin": "2020-01-01", "@num": "302 C", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469031", "@fin": "2022-01-01", "@num": "302 C", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des articles 302 B à 302 V bis :
\n
1° Les territoires ultramarins s'entendent du territoire de la Guyane, de La Réunion, de Mayotte et de celui constitué de l'union des territoires de la Guadeloupe et de la Martinique ;
\n
2° Les territoires d'importation nationaux s'entendent du territoire de la France métropolitaine et de chacun des territoires ultramarins ;
\n
3° Le territoire communautaire s'entend :
\n
a) Du territoire de l'Union européenne tel qu'il est défini par l'article 299 du traité instituant l'Union européenne, à l'exclusion des territoires ultramarins, de l'île d'Helgoland, du territoire de Büsingen, de Livigno, de Ceuta, de Melilla, des îles Canaries, des îles anglo-normandes et des îles Aland ;
\n
b) Des territoires de Jungholz, de Mittelberg, de l'île de Man, de Saint-Marin ainsi que des zones de souveraineté du Royaume-Uni d'Akrotiri et de Dhekelia ;
\n
4° L'importation s'entend de l'entrée dans un territoire d'importation national d'un produit qui est :
\n
a) Soit originaire ou en provenance d'un autre territoire d'importation national ;
\n
b) Soit originaire ou en provenance d'un Etat ou d'un territoire n'appartenant pas à l'Union européenne et qui n'a pas été mis en libre pratique ;
\n
c) Soit en provenance d'un territoire appartenant à l'Union européenne mais en dehors du territoire communautaire.
\n
Toutefois, l'importation est constituée par l'apurement de la procédure suspensive dans le territoire d'importation national, lorsque le bien a été placé, lors de son entrée sur le territoire d'importation national, sous l'une des procédures suivantes : dépôt temporaire, zone franche, entrepôt douanier, perfectionnement actif, admission temporaire en exonération totale des droits, transit externe ou interne de l'Union ;
\n
5° L'exportation s'entend de la sortie d'un bien du territoire communautaire ou d'un territoire ultramarin.

" } }, "LEGIARTI000041472213": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-02-13", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472213", "URL": "article/LEGI/ARTI/00/00/41/47/22/LEGIARTI000041472213.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGITEXT000037080178", "#text": "Arrêté du 12 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037078750", "@nortexte": "CPAD1813101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000039793377", "@num": "186", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 186", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000047111684", "@num": "3", "#text": "Décret n°2023-82 du 9 février 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000047110984", "@nortexte": "ECOE2302950D", "@numtexte": "2023-82", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-09" }, { "@id": "LEGIARTI000033481448", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283805", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041412921", "@num": "302 M quater", "#text": "Code général des impôts, CGI. - art. 302 M quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021657295", "@num": "302 U bis", "#text": "Code général des impôts, CGI. - art. 302 U bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781361", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872978", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781342", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781356", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781352", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765228", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328004", "@num": "111 H duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047112112", "@num": "111 H octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octodecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114057", "@num": "111 H sexdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H sexdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114078", "@num": "111 H undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327977", "@num": "111 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664283", "@fin": "2017-07-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781384", "@fin": "2018-01-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365492", "@fin": "2020-01-01", "@num": "302 M ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041472213", "@fin": "2023-02-13", "@num": "302 M ter", "@etat": "ABROGE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des dispositions prévues à l'article 302 M quater, les produits soumis à accise mis à la consommation conformément au 1 du I de l'article 302 D ou qui sont exonérés ou exemptés des droits et les produits qui ont déjà été mis à la consommation dans un autre Etat membre de l'Union européenne dont le destinataire est une personne mentionnée au I de l'article 302 U bis circulent, en France métropolitaine, sous couvert d'un document simplifié d'accompagnement, établi par l'expéditeur, dont le modèle et les conditions d'utilisation sont fixés par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992 relatif au document d'accompagnement simplifié pour la circulation intracommunautaire de produits soumis à accise, qui ont été mis à la consommation dans l'Etat membre de départ, ou sous couvert de capsules, empreintes, vignettes ou autres marques fiscales représentatives des droits indirects.

Pour les bières, l'exigence de ce document d'accompagnement est limitée aux échanges à destination ou en provenance d'un autre Etat membre de l'Union européenne.

" } }, "LEGIARTI000042623631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 M", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2222-02-22", "DATE_DEBUT": "2020-12-05" } }, "META_COMMUN": { "ID": "LEGIARTI000042623631", "URL": "article/LEGI/ARTI/00/00/42/62/36/LEGIARTI000042623631.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 5° de l'article 38 de l'ordonnance n° 2021-1843 du 22 décembre 2021, l'abrogation des présentes dispositions prendra effet à compter de l'intervention du décret mentionné à l'article L. 311-39 du code des impositions sur les biens et services et pris pour l'application de l'article L. 311-40 du même code.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018359639", "@num": "10", "#text": "Arrêté du 27 juillet 2003 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000006223082", "@num": "12", "#text": "Arrêté du 27 juillet 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGIARTI000030958523", "@num": "7", "#text": "Arrêté du 27 juillet 2003 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428992", "@nortexte": "BUDD0370009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-07-27" }, { "@id": "LEGITEXT000032427810", "#text": "Arrêté du 8 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032425954", "@nortexte": "FCPD1609638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-08" }, { "@id": "LEGITEXT000033480098", "#text": "Décret n°2016-1584 du 24 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033478077", "@nortexte": "ECFD1611993D", "@numtexte": "2016-1584", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-24" }, { "@id": "LEGITEXT000036959447", "#text": "Décret n°2018-408 du 29 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036958688", "@nortexte": "CPAD1811010D", "@numtexte": "2018-408", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000038601546", "@num": "1", "#text": "Décret n°2019-570 du 7 juin 2019 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038566562", "@nortexte": "CPAD1905202D", "@numtexte": "2019-570", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000042610113", "@num": "11", "#text": "LOI n°2020-1508 du 3 décembre 2020 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000042607095", "@nortexte": "ECOM1935457L", "@numtexte": "2020-1508", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-03" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313918", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061575", "@num": "302 D bis", "#text": "Code général des impôts, CGI. - art. 302 D bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050085168", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021656510", "@num": "302 H ter", "#text": "Code général des impôts, CGI. - art. 302 H ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623641", "@num": "302 L", "#text": "Code général des impôts, CGI. - art. 302 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664281", "@num": "302 M bis", "#text": "Code général des impôts, CGI. - art. 302 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304998", "@num": "307", "#text": "Code général des impôts, CGI. - art. 307 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781366", "@num": "321", "#text": "Code général des impôts, CGI. - art. 321 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304787", "@num": "426", "#text": "Code général des impôts, CGI. - art. 426 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020616123", "@num": "441", "#text": "Code général des impôts, CGI. - art. 441 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304810", "@num": "450", "#text": "Code général des impôts, CGI. - art. 450 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304816", "@num": "455", "#text": "Code général des impôts, CGI. - art. 455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664299", "@num": "465 bis", "#text": "Code général des impôts, CGI. - art. 465 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305070", "@num": "466", "#text": "Code général des impôts, CGI. - art. 466 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304827", "@num": "468", "#text": "Code général des impôts, CGI. - art. 468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374338", "@num": "502", "#text": "Code général des impôts, CGI. - art. 502 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "Code général des impôts, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481507", "@num": "286 P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 P (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033481501", "@num": "286 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047113996", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960572", "@num": "111 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114082", "@num": "111 H decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298869", "@num": "111 H octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668551", "@num": "111 H quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327996", "@num": "111 H quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114063", "@num": "111 H quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H quindecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327920", "@num": "111 H septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668567", "@num": "111 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047114071", "@num": "111 H terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 H terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299044", "@num": "111 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298942", "@num": "178 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299083", "@num": "178 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299088", "@num": "178 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 178 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021933635", "@num": "74", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026203812", "@num": "164 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301119", "@num": "164 AR", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301124", "@num": "164 AU", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 AU (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300675", "@num": "50 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449523", "@num": "54 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301433", "@num": "54 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301437", "@num": "54 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300480", "@num": "54-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300705", "@num": "54-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300735", "@num": "54-0 BW", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 BW (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300493", "@num": "54-0 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300497", "@num": "54-0 M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300501", "@num": "54-0 O", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300510", "@num": "54-0 T", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300525", "@num": "54-0 Z", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 54-0 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300615", "@num": "56 AO", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006594865", "@num": "R632-8-4", "#text": "Code rural - art. R632-8-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874411", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162609", "@fin": "2022-01-01", "#text": "11° : Formalités et régime fiscal applicables à la circulation des produits", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147056", "@fin": "2222-02-22", "#text": "Chapitre 0I : Alcools, boissons alcooliques et tabacs manufacturés", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304707", "@fin": "1995-10-27", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304708", "@fin": "1996-05-12", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304709", "@fin": "2000-03-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304710", "@fin": "2001-08-31", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304711", "@fin": "2008-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018036328", "@fin": "2010-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2008-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021712222", "@fin": "2010-04-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664275", "@fin": "2015-10-09", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031283805", "@fin": "2017-07-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2015-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781390", "@fin": "2018-01-01", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365509", "@fin": "2020-12-05", "@num": "302 M", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042623631", "@fin": "2222-02-22", "@num": "302 M", "@etat": "ABROGE_DIFF", "@debut": "2020-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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\n
Le Premier ministre,
Sur le rapport du ministre de l'action et des comptes publics,
Vu l'article 63 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificatives pour 2017 ;
Vu le code général des impôts, notamment ses articles 302 C, 302 D, 302 D bis, 302 L, 302 M et 302 M ter ;
Vu les articles 111H bis à 111 H quindecies de l'annexe III au code général des impôts,
Décrète :

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

Fait le 29 mai 2018.

Edouard Philippe

Par le Premier ministre :

Le ministre de l'action et des comptes publics,

Gérald Darmanin

" } }, "JORFTEXT000036298548": { "SM": { "CONTENU": "Modification du code général des impôts, du code de la sécurité sociale, du livre des procédures fiscales, du code de la santé publique, du code du cinéma et de l'image animée, du code minier, du code général des collectivités territoriales, du code du tourisme, du code monétaire et financier, du code des douanes, du code pénal, du code de l'environnement, du code des assurances, du code de la mutualité, du code des relations entre le public et l'administration, du code rural et de la pêche maritime, du code des transports, du code du travail, du code du patrimoine, du code de l'entrée et du séjour des étrangers et du droit d'asile. Modification de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 : modification de l'article 51. \nModification de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 : modification de l'article 40. \nModification de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 : modification de l'article 38. \nModification de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 : modification de l'article 52. \nModification de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 : modification des articles 55, 60, 79, 80, 81. \nModification de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 : modification de l'article 34 (abrogation des I à XVI et XVIII à XXII). \nModification de la loi n° 2017-257 du 28 février 2017 relative au statut de Paris et à l'aménagement métropolitain : modification de l'article 34. \nModification de la loi n° 2009-594 du 27 mai 2009 pour le développement économique des outre-mer : modification des articles 5, 6. \nModification de la loi de finances pour 1992 (n° 91-1322 du 30 décembre 1991) : modification de l'article 21. \nModification de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 : modification de l'article 87. \nModification de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 : modification de l'article 30. \nModification de la loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 : modification de l'article 128. \nModification de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 : modification de l'article 123. \nModification de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 : modification de l'article 17. \nModification de la loi n° 84-53 du 26 janvier 1984 portant dispositions statutaires relatives à la fonction publique territoriale : modification de l'article 12-2. \nModification de la loi n° 2008-1249 du 1er décembre 2008 généralisant le revenu de solidarité active et réformant les politiques d'insertion : modification de l'article 28.\nModification de la loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 : modification de l'article 101. \nModification de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 : modification de l'article 111.\nModification de la loi n° 2013-595 du 8 juillet 2013 d'orientation et de programmation pour la refondation de l'école de la République : modification de l'article 67. \nModification de la loi de finances pour 1986 (n° 85-1403 du 30 décembre 1985) : modification de l'article 76. \nModification de la loi n° 2015-992 du 17 août 2015 relative à la transition énergétique pour la croissance verte : modification de l'article 20. \nModification de la loi n° 2017-256 du 28 février 2017 de programmation relative à l'égalité réelle outre-mer et portant autres dispositions en matière sociale et économique : modification de l'article 137." }, "TP": { "CONTENU": "

Loi n° 2017-1775.

Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 384 ;

Rapport de M. Joël Giraud, rapporteur général, au nom de la commission des finances, n° 432 ;

Discussion les 4, 5, 6 et 8 décembre 2017 et adoption le 12 décembre 2017 (TA n° 47).

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 155 (2017-2018) ;

Rapport de M. Albéric de Montgolfier, rapporteur général, au nom de la commission des finances, n° 158 (2017-2018) ;

Discussion les 14 et 15 décembre 2017 et adoption le 15 décembre 2017 (TA n° 28, 2017-2018).

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 499 ;

Rapport de M. Joël Giraud, au nom de la commission mixte paritaire, n° 500.

Sénat :

Rapport de M. Albéric de Montgolfier, au nom de la commission mixte paritaire, n° 174 (2017-2018) ;

Résultat des travaux de la commission n° 175 (2017-2018).

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 499 ;

Rapport de M. Joël Giraud, rapporteur général, au nom de la commission des finances, n° 501 ;

Discussion et adoption le 19 décembre 2017 (TA n° 63).

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, n° 527 ;

Rapport de M. Joël Giraud, rapporteur général, au nom de la commission des finances, n° 535 ;

Discussion et adoption, en lecture définitive, le 21 décembre 2017 (TA n° 67).

Conseil constitutionnel :

Décision n° 2017-759 DC du 28 décembre 2017 publiée au Journal officiel de ce jour.

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\n
L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Vu la décision du Conseil constitutionnel n° 2017-759 DC du 28 décembre 2017 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à La Mongie, le 28 décembre 2017.

Emmanuel Macron

Par le Président de la République :

Le Premier ministre,

Edouard Philippe

Le ministre de l'économie et des finances,

Bruno Le Maire

Le ministre de l'action et des comptes publics,

Gérald Darmanin

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