{ "article": { "LEGIARTI000006301572": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1978-04-06", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301572", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301572.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146966", "@fin": "1988-07-15", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133804", "@fin": "1988-07-15", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les débitants de tabac perçoivent sur le prix de vente des papiers timbrés et timbres mobiles de toute nature dont ils assurent la débite une remise calculée au moyen du barème ci-après :
\n
4 % jusqu'à 1.500 F de ventes annuelles;
\n
3 % de 1.501 à 15.000 F de ventes annuelles;
\n
2 % de 15.001 à 45.000 F de ventes annuelles;
\n
1 % au-dessus de 45.000 F de ventes annuelles.
\n
La remise est liquidée et payée semestriellement.
\n
Les dispositions du présent article s'appliquent dans les départements de la Corse.
" } }, "LEGIARTI000006301573": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-03-30", "DATE_DEBUT": "1980-01-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006301573", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301573.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "Arrêté 1978-03-17 art. 1 JONC 6 avril 1978", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1980-01-08 art. 1 JONC 30 janvier 1980", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1981-09-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146966", "@fin": "1988-07-15", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133804", "@fin": "1988-07-15", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les débitants de tabac perçoivent sur le prix de vente des papiers timbrés et timbres mobiles de toute nature, dont ils assurent la débite, une remise calculée au moyen du barème ci-après :
\n
4 % jusqu'à 5.000 F de ventes annuelles;
\n
3 % de 5.001 à 25.000 F de ventes annuelles;
\n
2 % de 25.001 à 60.000 F de ventes annuelles;
\n
1 % au-dessus de 60.000 F de ventes annuelles (1).
\n
La remise est liquidée et payée semestriellement.
\n
Les dispositions du présent article s'appliquent dans les départements de la Corse.
\n
(1) Barème applicable à compter du 1er janvier 1980.
\n
" } }, "LEGIARTI000006301574": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301574", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301574.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "Arrêté 1983-02-25 art. 1 JONC 30 mars 1983, en vigueur le 1er janvier 1983", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146966", "@fin": "1988-07-15", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133804", "@fin": "1988-07-15", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les débitants de tabac perçoivent sur le prix de vente des papiers timbrés et timbres mobiles de toute nature, dont ils assurent la débite, une remise calculée au moyen du barème ci-après :
\n
4 % jusqu'à 7.000 F de ventes annuelles;
\n
3 % de 7.001 à 35.000 F de ventes annuelles;
\n
2 % de 35.001 à 80.000 F de ventes annuelles;
\n
1 % au-dessus de 80.000 F de ventes annuelles (1).
\n
La remise est liquidée et payée semestriellement.
\n
Les dispositions du présent article s'appliquent dans les départements de la Corse.
\n
(1) Barème applicable à compter du 1er janvier 1983.
\n
" } }, "LEGIARTI000006301575": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-10-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301575", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301575.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "Arrêté 1985-02-15 art. 1 JORF 6 mars 1985, en vigueur le 1er janvier 1985", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146966", "@fin": "1988-07-15", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133804", "@fin": "1988-07-15", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les débitants de tabac perçoivent sur le prix de vente des papiers timbrés et timbres mobiles de toute nature, dont ils assurent la débite, une remise calculée au moyen du barème ci-après :
\n
4 % jusqu'à 8.500 F de ventes annuelles;
\n
3 % de 8.501 F à 45.000 F de ventes annuelles;
\n
2 % de 45.001 F à 95.000 F de ventes annuelles;
\n
1 % au-dessus de 95.000 F de ventes annuelles.
\n
La remise est liquidée et payée trimestriellement.
\n
Les dispositions du présent article s'appliquent dans les départements de la Corse.
" } }, "LEGIARTI000006301576": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-07-15", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006301576", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301576.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "Arrêté 1987-11-23", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006274899", "@num": "25", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 25 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146966", "@fin": "1988-07-15", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133804", "@fin": "1988-07-15", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les débitants de tabac perçoivent sur le prix de vente des timbres mobiles de toute nature, dont ils assurent la débite, une remise calculée au moyen du barème ci-après :
\n
4 % jusqu'à 7.000 F de ventes annuelles;
\n
3 % de 7.001 à 35.000 F de ventes annuelles ;
\n
2 % de 35.001 à 80.000 F de ventes annuelles ;
\n
1 % au-dessus de 80.000 F de ventes annuelles (1).
\n
La remise est liquidée et payée trimestriellement.
\n
Les dispositions du présent article s'appliquent dans les départements de la Corse.
\n
(1) Barème applicable à compter du 1er janvier 1983.
\n
" } }, "LEGIARTI000006301577": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006301577", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301577.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "Arrêté 1986-10-27 art. 1 JORF 30 décembre 1986 en vigueur le 1er octobre 1986", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1988-10-20 modifie et complète l'annexe 4 au 15 juillet 1988", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179515", "@fin": "2006-06-08", "#text": "V : Débite des timbres mobiles.", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les débitants de tabac perçoivent sur le prix de vente des timbres mobiles de toute nature, dont ils assurent la débite, une remise calculée au moyen du barème ci-après :
\n
4 % jusqu'à 40.000 F de ventes annuelles;
\n
2 % au-dessus de 40.000 F de ventes annuelles.
\n
Les dispositions du présent article s'appliquent dans les départements de la Corse.
" } }, "LEGIARTI000006301578": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006301578", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301578.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "Arrêté 1989-02-16 art. 1 JORF 23 février 1989 incorporé à l'annexe 4 le 14 juillet 1989", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1989-10-30", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179515", "@fin": "2006-06-08", "#text": "V : Débite des timbres mobiles.", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les débitants de tabac perçoivent sur le prix de vente des timbres mobiles de toute nature, dont ils assurent la débite, une remise calculée au moyen du barème ci-après :
\n
5 % jusqu'à 40.000 F de ventes annuelles;
\n
3 % au-dessus de 40.000 F de ventes annuelles.
\n
Les dispositions du présent article s'appliquent dans les départements de la Corse.
" } }, "LEGIARTI000006301579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006301579", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301579.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "Arrêté 1994-01-25 art. 1, art. 2, art. 3 JORF 15 février 1994, en vigueur le 1er mars 1994", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 1994-10-17", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179515", "@fin": "2006-06-08", "#text": "V : Débite des timbres mobiles.", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les débitants de tabac perçoivent sur le prix de vente des timbres mobiles de toute nature dont ils assurent la débite une remise uniforme de 5 p. 100.
\n
La remise est liquidée et payée au fur et à mesure des versements opérés par les débitants de tabac auprès des receveurs des impôts à la condition qu'elle atteigne au moins 100 F.
\n
Les dispositions du présent article s'appliquent dans les départements de la Corse.
\n
" } }, "LEGIARTI000006301580": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-06-08", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006301580", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301580.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "Arrêté 2001-09-03 art. 1 C JORF 11 septembre 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Arrêté 2001-09-03 art. 8", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179515", "@fin": "2006-06-08", "#text": "V : Débite des timbres mobiles.", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les débitants de tabac perçoivent sur le prix de vente des timbres mobiles de toute nature dont ils assurent la débite une remise uniforme de 5 p. 100.
\n
La remise est liquidée et payée au fur et à mesure des versements opérés par les débitants de tabac auprès des receveurs des impôts à la condition qu'elle atteigne au moins 15 euros.
\n
Les dispositions du présent article s'appliquent dans les départements de la Corse.
\n
" } }, "LEGIARTI000006301581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-10-18", "DATE_DEBUT": "2006-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006301581", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301581.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "Arrêté 2006-05-29 art. 1, art. 2 JORF 8 juin 2006", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179554", "@fin": "2015-10-18", "#text": "V : Débite des timbres mobiles et encaissement d'amendes forfaitaires par timbres dématérialisés", "@debut": "2006-06-08" }, { "@id": "LEGISCTA000031341999", "@fin": "2999-01-01", "#text": "V : Débite des timbres mobiles et des timbres dématérialisés", "@debut": "2015-10-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les débitants de tabac perçoivent sur le prix de vente des timbres mobiles de toute nature dont ils assurent la débite une remise uniforme de 5 %.

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La remise est liquidée et payée au fur et à mesure des versements opérés par les débitants de tabac auprès des receveurs des impôts à la condition qu'elle atteigne au moins 15 €.

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\n

Les débitants de tabac participant à l'encaissement des amendes forfaitaires par timbres dématérialisés perçoivent une remise uniforme de 6 % sur le prix de vente de ceux-ci.

\n
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La remise est liquidée et payée dans les conditions prévues par un protocole d'agrément conclu entre les débitants de tabac et le Trésor public.

\n
\n

Les dispositions du présent article s'appliquent dans les départements de la Corse.

\n
" } }, "LEGIARTI000006310989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-23", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310989", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310989.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0893AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aucune personne ne peut vendre ou distribuer des timbres, papiers ou impressions timbrées qu'en vertu d'une commission de l'administration des finances. Toutefois, les gérants de débits de tabacs et les titulaires des recettes auxiliaires, ainsi que les gérants de bureaux auxiliaires des impôts qui gèrent le débit de tabac annexé à leur bureau de déclarations, sont habilités de plein droit à vendre ou distribuer ces papiers et impressions.
\n
" } }, "LEGIARTI000006310990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1986-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006310990", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310990.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0893AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331588", "@num": "1", "#text": "Décret n°86-95 du 15 janvier 1986 - art. 1 (Ab) JORF 23 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331840", "@numtexte": "86-95", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-15" }, { "@id": "LEGIARTI000006331604", "@num": "11", "#text": "Décret n°86-95 du 15 janvier 1986 - art. 11 (V) JORF 23 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331840", "@numtexte": "86-95", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-15" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aucune personne ne peut vendre ou distribuer des timbres, papiers ou impressions timbrées qu'en vertu d'une commission de l'administration des finances. Toutefois, les gérants de débits de tabacs sont habilités de plein droit à vendre ou distribuer ces papiers et impressions.
\n
" } }, "LEGIARTI000006310991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310991", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310991.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0893AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274899", "@num": "25", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 25 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191761", "@fin": "2999-01-01", "#text": "3° Prescriptions et prohibitions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179730", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aucune personne ne peut vendre ou distribuer des timbres qu'en vertu d'une commission de l'administration des finances.

\n
" } }, "LEGIARTI000022174342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022174342", "URL": "article/LEGI/ARTI/00/00/22/17/43/LEGIARTI000022174342.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022168037", "@num": "32", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191761", "@fin": "2999-01-01", "#text": "3° Prescriptions et prohibitions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179730", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aucune personne ne peut vendre ou distribuer des timbres qu'en vertu d'une commission délivrée par l'autorité compétente de l'Etat.

" } }, "LEGIARTI000030043930": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "900 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030043930", "URL": "article/LEGI/ARTI/00/00/30/04/39/LEGIARTI000030043930.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030009261", "@num": "99", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 99", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006310989", "@num": "893", "#text": "Code général des impôts, CGI. - art. 893 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179731", "@fin": "2006-01-01", "#text": "II : Timbre de dimension", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030062715", "@fin": "2999-01-01", "#text": "II : Timbre dématérialisé", "@debut": "2014-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030043930", "@fin": "2999-01-01", "@num": "900 B", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice de l'article 893, les modalités de délivrance du timbre dématérialisé et de sa rétribution sont précisées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000031341996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-01", "DATE_DEBUT": "2015-10-18" } }, "META_COMMUN": { "ID": "LEGIARTI000031341996", "URL": "article/LEGI/ARTI/00/00/31/34/19/LEGIARTI000031341996.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000031329049", "@num": "1", "#text": "ARRÊTÉ du 2 octobre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031327444", "@nortexte": "FCPE1409315A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-02" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179554", "@fin": "2015-10-18", "#text": "V : Débite des timbres mobiles et encaissement d'amendes forfaitaires par timbres dématérialisés", "@debut": "2006-06-08" }, { "@id": "LEGISCTA000031341999", "@fin": "2999-01-01", "#text": "V : Débite des timbres mobiles et des timbres dématérialisés", "@debut": "2015-10-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les débitants de tabac perçoivent sur le prix de vente des timbres mobiles de toute nature dont ils assurent la débite une remise uniforme de 5 %.

La remise est liquidée et payée au fur et à mesure des versements opérés par les débitants de tabac auprès des receveurs des impôts à la condition qu'elle atteigne au moins 15 €.

Les débitants de tabac participant à l'encaissement des timbres dématérialisés perçoivent une remise uniforme de 6 % sur le prix de vente de ceux-ci.

La remise est liquidée et payée dans les conditions prévues par un protocole d'agrément conclu entre les débitants de tabac et le Trésor public.

Les dispositions du présent article s'appliquent dans les départements de la Corse.

" } }, "LEGIARTI000038715072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038715072", "URL": "article/LEGI/ARTI/00/00/38/71/50/LEGIARTI000038715072.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000038707740", "@num": "1", "#text": "Arrêté du 25 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179554", "@fin": "2015-10-18", "#text": "V : Débite des timbres mobiles et encaissement d'amendes forfaitaires par timbres dématérialisés", "@debut": "2006-06-08" }, { "@id": "LEGISCTA000031341999", "@fin": "2999-01-01", "#text": "V : Débite des timbres mobiles et des timbres dématérialisés", "@debut": "2015-10-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301572", "@fin": "1978-04-06", "@num": "121 KM", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301573", "@fin": "1983-03-30", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1980-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301574", "@fin": "1985-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301575", "@fin": "1986-10-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301576", "@fin": "1988-07-15", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301577", "@fin": "1989-07-14", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301578", "@fin": "1994-09-02", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301579", "@fin": "2002-01-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301580", "@fin": "2006-06-08", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301581", "@fin": "2015-10-18", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2006-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031341996", "@fin": "2019-07-01", "@num": "121 KM", "@etat": "MODIFIE", "@debut": "2015-10-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038715072", "@fin": "2999-01-01", "@num": "121 KM", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les débitants de tabac et les distributeurs auxiliaires établis en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte perçoivent sur le prix de vente des timbres mobiles de toute nature dont ils assurent la débite une remise uniforme de 5 %.

La remise est liquidée et payée au fur et à mesure des versements opérés par les débitants de tabac et les distributeurs auxiliaires établis en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte auprès des comptables de la direction générale des finances publiques à la condition qu'elle atteigne au moins 15 €.

Les débitants de tabac et les distributeurs auxiliaires établis en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte participant à l'encaissement des timbres dématérialisés perçoivent une remise uniforme de 6 % sur le prix de vente de ceux-ci.

La remise est liquidée et payée dans les conditions prévues par un protocole d'agrément conclu entre la direction générale des finances publiques et les débitants de tabac ou les distributeurs auxiliaires établis en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte.

\n
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Sont également soumis au timbre les effets tirés de l’étranger sur l’étranger et négociés, endossés, acceptés ou acquittés en France.

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\n
Le ministre de l'action et des comptes publics,
Vu le code général des impôts, notamment ses articles 893 et 900 B, et l'annexe IV à ce code, notamment son article 121 KM,
Arrête :

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

Fait le 25 juin 2019.

Gérald Darmanin

" } } }, "textelr": { "LEGITEXT000038707737": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000038704940", "NOR": "CPAE1910101A", "DATE_PUBLI": "2019-06-30", "DATE_TEXTE": "2019-06-25", "NUM_PARUTION": 150, "NUM_SEQUENCE": 43, "ORIGINE_PUBLI": "JORF n°0150 du 30 juin 2019", "DERNIERE_MODIFICATION": "2019-07-01" } }, "META_COMMUN": { "ID": "LEGITEXT000038707737", "URL": "texte/struct/LEGI/TEXT/00/00/38/70/77/LEGITEXT000038707737.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000038707740", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000038707742", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000038704940", "@fin": "2999-01-01", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000038707737", "@fin": "2999-01-01", "@debut": "2019-07-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000038707737", "liens_entrants": true }