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Le montant de la cotisation est fixé à 0,84 franc par décilitre ou fraction de décilitre.
\n
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L758-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173030", "@fin": "2999-01-01", "#text": "Section 3 : Cotisation sur les boissons alcooliques.", "@debut": "1997-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742155", "@fin": "1988-01-06", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742156", "@fin": "1997-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742157", "@fin": "2002-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742158", "@fin": "2008-12-19", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950370", "@fin": "2011-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013554", "@fin": "2013-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026992254", "@fin": "2014-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448852", "@fin": "2015-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030307252", "@fin": "2016-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033308921", "@fin": "2017-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828237", "@fin": "2018-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828261", "@fin": "2019-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828277", "@fin": "2020-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828286", "@fin": "2021-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044270452", "@fin": "2022-02-14", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046682004", "@fin": "2022-08-18", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196531", "@fin": "2023-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047327462", "@fin": "2024-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049066663", "@fin": "2999-01-01", "@num": "L245-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la cotisation est fixé à 0,84 franc par décilitre ou fraction de décilitre.
\n
" } }, "LEGIARTI000006742158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-19", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006742158", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742158.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L09AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - 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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828344", "@num": "3", "#text": "Arrêté du 27 décembre 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000041869611", "@num": "3", "#text": "Arrêté du 22 décembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681812", "@num": "3", "#text": "Arrêté du 10 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767398", "@num": "2", "#text": "Arrêté du 19 décembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018779", "@num": "2", "#text": "Arrêté du 28 décembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGITEXT000046681851", "#text": "Arrêté du 24 janvier 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046681853", "@num": "1", "#text": "Arrêté du 24 janvier 2022 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046883830", "@num": "11", "#text": "Arrêté du 13 décembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000048907807", "@num": "7", "#text": "Arrêté du 13 décembre 2022 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000037947772", "@num": "L758-1", "#text": "Code de la sécurité sociale. - art. L758-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173030", "@fin": "2999-01-01", "#text": "Section 3 : Cotisation sur les boissons alcooliques.", "@debut": "1997-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742155", "@fin": "1988-01-06", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742156", "@fin": "1997-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742157", "@fin": "2002-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742158", "@fin": "2008-12-19", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950370", "@fin": "2011-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013554", "@fin": "2013-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026992254", "@fin": "2014-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448852", "@fin": "2015-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030307252", "@fin": "2016-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033308921", "@fin": "2017-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828237", "@fin": "2018-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828261", "@fin": "2019-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828277", "@fin": "2020-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828286", "@fin": "2021-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044270452", "@fin": "2022-02-14", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046682004", "@fin": "2022-08-18", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196531", "@fin": "2023-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047327462", "@fin": "2024-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049066663", "@fin": "2999-01-01", "@num": "L245-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant de la cotisation est fixé à 0,13 euro par décilitre ou fraction de décilitre.
\n
" } }, "LEGIARTI000019950370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-23", "DATE_DEBUT": "2008-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000019950370", "URL": "article/LEGI/ARTI/00/00/19/95/03/LEGIARTI000019950370.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000019945364", "@num": "16", "#text": "LOI n°2008-1330\n du 17 décembre 2008 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - 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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681812", "@num": "3", "#text": "Arrêté du 10 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767398", "@num": "2", "#text": "Arrêté du 19 décembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018779", "@num": "2", "#text": "Arrêté du 28 décembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGITEXT000046681851", "#text": "Arrêté du 24 janvier 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046681853", "@num": "1", "#text": "Arrêté du 24 janvier 2022 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046883830", "@num": "11", "#text": "Arrêté du 13 décembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000048907807", "@num": "7", "#text": "Arrêté du 13 décembre 2022 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000037947772", "@num": "L758-1", "#text": "Code de la sécurité sociale. - art. 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Le montant de la cotisation est fixé à 0,16 euro par décilitre ou fraction de décilitre.

\n
\n

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Il est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000025013554": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000025013554", "URL": "article/LEGI/ARTI/00/00/25/01/35/LEGIARTI000025013554.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000025007634", "@num": "22", "#text": "LOI n°2011-1906\n du 21 décembre 2011 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000025005833", "@nortexte": "BCRX1125833L", "@numtexte": "2011-1906", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-21" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828344", "@num": "3", "#text": "Arrêté du 27 décembre 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000041869611", "@num": "3", "#text": "Arrêté du 22 décembre 2017 - 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\n

Le montant de la cotisation est fixé à :

\n
\n

1° 533 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

\n
\n

2° 45 € par hectolitre pour les autres boissons.

\n
\n

Ce montant ne peut excéder 40 % du droit d'accise applicable à la boisson concernée.

\n
\n
\n
\n

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

\n
" } }, "LEGIARTI000026992254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026992254", "URL": "article/LEGI/ARTI/00/00/26/99/22/LEGIARTI000026992254.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFARTI000026811360", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - 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art. L758-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173030", "@fin": "2999-01-01", "#text": "Section 3 : Cotisation sur les boissons alcooliques.", "@debut": "1997-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742155", "@fin": "1988-01-06", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742156", "@fin": "1997-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742157", "@fin": "2002-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742158", "@fin": "2008-12-19", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950370", "@fin": "2011-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013554", "@fin": "2013-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026992254", "@fin": "2014-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448852", "@fin": "2015-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030307252", "@fin": "2016-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033308921", "@fin": "2017-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828237", "@fin": "2018-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828261", "@fin": "2019-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828277", "@fin": "2020-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828286", "@fin": "2021-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044270452", "@fin": "2022-02-14", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046682004", "@fin": "2022-08-18", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196531", "@fin": "2023-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047327462", "@fin": "2024-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049066663", "@fin": "2999-01-01", "@num": "L245-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la cotisation est fixé à :

1° 542,33 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 45,79 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable à la boisson concernée.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000028448852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028448852", "URL": "article/LEGI/ARTI/00/00/28/44/88/LEGIARTI000028448852.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "JORFARTI000028402454", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - art. 3, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028428420", "@num": "67", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 67", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828344", "@num": "3", "#text": "Arrêté du 27 décembre 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000041869611", "@num": "3", "#text": "Arrêté du 22 décembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681812", "@num": "3", "#text": "Arrêté du 10 décembre 2018 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGITEXT000046681851", "#text": "Arrêté du 24 janvier 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046681853", "@num": "1", "#text": "Arrêté du 24 janvier 2022 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046883830", "@num": "11", "#text": "Arrêté du 13 décembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000048907807", "@num": "7", "#text": "Arrêté du 13 décembre 2022 - 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Le montant de la cotisation est fixé à :

1° 551,82 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 46,59 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000030307252": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030307252", "URL": "article/LEGI/ARTI/00/00/30/30/72/LEGIARTI000030307252.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828344", "@num": "3", "#text": "Arrêté du 27 décembre 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000041869611", "@num": "3", "#text": "Arrêté du 22 décembre 2017 - 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Le montant de la cotisation est fixé à :

1° 555,68 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 46,92 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000033308921": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033308921", "URL": "article/LEGI/ARTI/00/00/33/30/89/LEGIARTI000033308921.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828344", "@num": "3", "#text": "Arrêté du 27 décembre 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000041869611", "@num": "3", "#text": "Arrêté du 22 décembre 2017 - 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Le montant de la cotisation est fixé à :

1° 557,90 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 47,11 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

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L758-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173030", "@fin": "2999-01-01", "#text": "Section 3 : Cotisation sur les boissons alcooliques.", "@debut": "1997-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742155", "@fin": "1988-01-06", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742156", "@fin": "1997-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742157", "@fin": "2002-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742158", "@fin": "2008-12-19", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950370", "@fin": "2011-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013554", "@fin": "2013-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026992254", "@fin": "2014-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448852", "@fin": "2015-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030307252", "@fin": "2016-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033308921", "@fin": "2017-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828237", "@fin": "2018-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828261", "@fin": "2019-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828277", "@fin": "2020-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828286", "@fin": "2021-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044270452", "@fin": "2022-02-14", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046682004", "@fin": "2022-08-18", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196531", "@fin": "2023-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047327462", "@fin": "2024-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049066663", "@fin": "2999-01-01", "@num": "L245-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la cotisation est fixé à :

1° 557,90 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 47,11 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000041828261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041828261", "URL": "article/LEGI/ARTI/00/00/41/82/82/LEGIARTI000041828261.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828344", "@num": "3", "#text": "Arrêté du 27 décembre 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "JORFARTI000036259596", "@num": "3", "#text": "Arrêté du 22 décembre 2017 - art. 3, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000041869611", "@num": "3", "#text": "Arrêté du 22 décembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681812", "@num": "3", "#text": "Arrêté du 10 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767398", "@num": "2", "#text": "Arrêté du 19 décembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018779", "@num": "2", "#text": "Arrêté du 28 décembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGITEXT000046681851", "#text": "Arrêté du 24 janvier 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046681853", "@num": "1", "#text": "Arrêté du 24 janvier 2022 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046883830", "@num": "11", "#text": "Arrêté du 13 décembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000048907807", "@num": "7", "#text": "Arrêté du 13 décembre 2022 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000006304743", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947772", "@num": "L758-1", "#text": "Code de la sécurité sociale. - art. L758-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173030", "@fin": "2999-01-01", "#text": "Section 3 : Cotisation sur les boissons alcooliques.", "@debut": "1997-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742155", "@fin": "1988-01-06", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742156", "@fin": "1997-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742157", "@fin": "2002-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742158", "@fin": "2008-12-19", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950370", "@fin": "2011-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013554", "@fin": "2013-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026992254", "@fin": "2014-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448852", "@fin": "2015-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030307252", "@fin": "2016-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033308921", "@fin": "2017-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828237", "@fin": "2018-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828261", "@fin": "2019-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828277", "@fin": "2020-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828286", "@fin": "2021-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044270452", "@fin": "2022-02-14", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046682004", "@fin": "2022-08-18", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196531", "@fin": "2023-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047327462", "@fin": "2024-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049066663", "@fin": "2999-01-01", "@num": "L245-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la cotisation est fixé à :

1° 559,02 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 47,20 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000041828277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041828277", "URL": "article/LEGI/ARTI/00/00/41/82/82/LEGIARTI000041828277.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - 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Le montant de la cotisation est fixé à :

1° 564,61 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 47,67 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000041828286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041828286", "URL": "article/LEGI/ARTI/00/00/41/82/82/LEGIARTI000041828286.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828344", "@num": "3", "#text": "Arrêté du 27 décembre 2016 - 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Le montant de la cotisation est fixé à :

1° 573,64 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 48,43 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

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Le montant de la cotisation est fixé à :

1° 578,80 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 48,87 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

\n
" } }, "LEGIARTI000046196531": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046196531", "URL": "article/LEGI/ARTI/00/00/46/19/65/LEGIARTI000046196531.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - 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Le montant de la cotisation est fixé à :

1° 579,96 € par hectolitre d'alcool pur pour les boissons relevant de la catégorie fiscale des alcools, au sens de l'article L. 313-15 du code des impositions sur les biens et services ;

2° 48,97 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq . Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000046682004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-02-14" } }, "META_COMMUN": { "ID": "LEGIARTI000046682004", "URL": "article/LEGI/ARTI/00/00/46/68/20/LEGIARTI000046682004.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030081775", "@num": "4", "#text": "ARRÊTÉ du 19 décembre 2014 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029958520", "@nortexte": "FCPD1430505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-19" }, { "@id": "LEGITEXT000031729784", "#text": "Arrêté du 18 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGIARTI000031729808", "@num": "4", "#text": "Arrêté du 18 décembre 2015 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031680137", "@nortexte": "FCPD1530211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-18" }, { "@id": "LEGITEXT000041828324", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGIARTI000041828344", "@num": "3", "#text": "Arrêté du 27 décembre 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748800", "@nortexte": "ECFD1632013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000046681726", "#text": "Arrêté du 15 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034517739", "@nortexte": "ECFD1706752A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-15" }, { "@id": "LEGITEXT000041869596", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000041869611", "@num": "3", "#text": "Arrêté du 22 décembre 2017 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036259576", "@nortexte": "CPAD1736211A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000046681769", "#text": "Arrêté du 5 janvier 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036437780", "@nortexte": "CPAD1800162A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-05" }, { "@id": "LEGITEXT000046681801", "#text": "Arrêté du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGIARTI000046681812", "@num": "3", "#text": "Arrêté du 10 décembre 2018 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037823507", "@nortexte": "CPAD1831759A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000039767387", "#text": "Arrêté du 19 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGIARTI000039767398", "@num": "2", "#text": "Arrêté du 19 décembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039676110", "@nortexte": "CPAD1935243A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-19" }, { "@id": "LEGITEXT000043018762", "#text": "Arrêté du 28 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000043018779", "@num": "2", "#text": "Arrêté du 28 décembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042761016", "@nortexte": "CCPD2036946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-28" }, { "@id": "LEGIARTI000046681853", "@num": "1", "#text": "Arrêté du 24 janvier 2022 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "MODIFICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGITEXT000046681851", "#text": "Arrêté du 24 janvier 2022 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046681853", "@num": "1", "#text": "Arrêté du 24 janvier 2022 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046883830", "@num": "11", "#text": "Arrêté du 13 décembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000048907807", "@num": "7", "#text": "Arrêté du 13 décembre 2022 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046820130", "@nortexte": "ECOE2233871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-13" }, { "@id": "LEGIARTI000006304743", "@num": "401", "#text": "Code général des impôts, CGI. - art. 401", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947772", "@num": "L758-1", "#text": "Code de la sécurité sociale. - art. L758-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173030", "@fin": "2999-01-01", "#text": "Section 3 : Cotisation sur les boissons alcooliques.", "@debut": "1997-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742155", "@fin": "1988-01-06", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742156", "@fin": "1997-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742157", "@fin": "2002-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742158", "@fin": "2008-12-19", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950370", "@fin": "2011-12-23", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013554", "@fin": "2013-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026992254", "@fin": "2014-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448852", "@fin": "2015-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030307252", "@fin": "2016-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033308921", "@fin": "2017-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828237", "@fin": "2018-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828261", "@fin": "2019-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828277", "@fin": "2020-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041828286", "@fin": "2021-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044270452", "@fin": "2022-02-14", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046682004", "@fin": "2022-08-18", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196531", "@fin": "2023-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047327462", "@fin": "2024-01-01", "@num": "L245-9", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049066663", "@fin": "2999-01-01", "@num": "L245-9", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le montant de la cotisation est fixé à :

1° 579,96 € par hectolitre d'alcool pur pour les boissons définies au b du I de l'article 401 du code général des impôts ;

2° 48,97 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000046883830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000046883830", "URL": "article/LEGI/ARTI/00/00/46/88/38/LEGIARTI000046883830.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000046681851", "#text": "Arrêté du 24 janvier 2022 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046681853", "@num": "1", "#text": "Arrêté du 24 janvier 2022 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000046681855", "@num": "2", "#text": "Arrêté du 24 janvier 2022 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000045161073", "@nortexte": "CCPD2201682A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-24" }, { "@id": "LEGIARTI000006615168", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742155", "@num": "L245-9", "#text": "Code de la sécurité sociale. - art. L245-9", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046883815", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions finales", "@debut": "2022-12-29" } ] }, "@cid": "JORFTEXT000046820130", "@nor": "ECOE2233871A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 13 décembre 2022 constatant pour l'année 2023 les montants révisés des tarifs de certaines impositions sur les biens et services indexés sur un indice, une quantité ou toute autre variable", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046820130", "@c_titre_court": "Arrêté du 13 décembre 2022" }, { "@fin": "2999-01-01", "#text": "Arrêté du 13 décembre 2022 constatant divers tarifs et seuils de régime d'impositions relatifs à certaines impositions sur les biens et services", "@debut": "2023-01-01", "@id_txt": "LEGITEXT000046890209", "@c_titre_court": "Arrêté du 13 décembre 2022" }, { "@fin": "2023-01-01", "#text": "Arrêté du 13 décembre 2022 constatant pour l'année 2023 les montants révisés des tarifs de certaines impositions sur les biens et services indexés sur un indice, une quantité ou toute autre variable", "@debut": "2022-12-29", "@id_txt": "LEGITEXT000046883807", "@c_titre_court": "Arrêté du 13 décembre 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-12-28", "@date_signature": "2022-12-13", "@num_parution_jo": "0300" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046883830", "@fin": "2999-01-01", "@num": "11", "@etat": "VIGUEUR", "@debut": "2022-12-29", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046820160", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont abrogés à compter du 1er janvier 2023 :
\n
\n1° L'arrêté du 8 septembre 2021 pris pour application de l'article 266 quinquies du code des douanes constatant pour l'année 2022 le tarif minoré de la taxe intérieure de consommation applicable à l'usage combustible du gaz naturel ;

\n
\n2° A abrogé les dispositions suivantes :

- Arrêté du 24 janvier 2022\n
\n Art. 1, Art. 2\n
\n

\n
\n

" } }, "LEGIARTI000047327462": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047327462", "URL": "article/LEGI/ARTI/00/00/47/32/74/LEGIARTI000047327462.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 26 IV PARTIE", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGITEXT000026834514", "#text": "Arrêté du 15 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGIARTI000026834527", "@num": "3", "#text": "Arrêté du 15 décembre 2012 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026811349", "@nortexte": "BUDD1242585A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-15" }, { "@id": "LEGITEXT000028447172", "#text": "Arrêté du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402437", "@nortexte": "BUDD1331542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028447183", "@num": "3", "#text": "Arrêté du 29 décembre 2013 - 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Le montant de la cotisation est fixé à :

1° 589 € par hectolitre d'alcool pur pour les boissons relevant de la catégorie fiscale des alcools, au sens de l'article L. 313-15 du code des impositions sur les biens et services ;

2° 49,73 € par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

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Le montant de la cotisation est fixé à :

1° 599,31 euros par hectolitre d'alcool pur pour les boissons relevant de la catégorie fiscale des alcools, au sens de l'article L. 313-15 du code des impositions sur les biens et services ;

2° 50,6 euros par hectolitre pour les autres boissons.

Ce montant ne peut excéder 40 % du droit d'accise applicable pour les boissons relevant des codes NC 2204, 2205, 2206.

Le tarif de la cotisation est relevé au 1er janvier de chaque année dans une proportion égale au taux de croissance de l'indice des prix à la consommation hors tabac de l'avant-dernière année. Il est exprimé avec deux chiffres significatifs après la virgule, le second chiffre étant augmenté d'une unité si le chiffre suivant est égal ou supérieur à cinq. Ce relèvement ne peut excéder 1,75 %. Le tarif est publié au Journal officiel par arrêté du ministre chargé du budget.

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\n
Le ministre délégué auprès du ministre de l'économie, des finances et de la relance, chargé des comptes publics,
Vu l'article L. 245-9 du code de la sécurité sociale,
Arrête :

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

Fait le 24 janvier 2022.

Pour le ministre et par délégation :

Le sous-directeur de la fiscalité douanière,

Y. Zerbini

" } } }, "textelr": { "LEGITEXT000046681851": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000045161073", "NOR": "CCPD2201682A", "DATE_PUBLI": "2022-02-13", "DATE_TEXTE": "2022-01-24", "NUM_PARUTION": 37, "NUM_SEQUENCE": 37, "ORIGINE_PUBLI": "JORF n°0037 du 13 février 2022", "DERNIERE_MODIFICATION": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGITEXT000046681851", "URL": "texte/struct/LEGI/TEXT/00/00/46/68/18/LEGITEXT000046681851.xml", "NATURE": "ARRETE", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000046681853", "@fin": "2023-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "2022-02-14", "@origine": "LEGI" }, { "@id": "LEGIARTI000046681855", "@fin": "2023-01-01", "@num": "2", "@etat": "ABROGE", "@debut": "2022-02-14", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000045161073", "@fin": "2999-01-01", "@debut": "2999-01-01" } }, { "@etat": "ABROGE", "LIEN_TXT": { "@id": "LEGITEXT000046681851", "@fin": "2023-01-01", "@debut": "2022-02-14" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000046681851", "liens_entrants": true }