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La redevance perçue aux articles 111 quater P et 111 quater Q est perçue sur le poids net de la viande, déduction faite du poids des abats et arrondi au kilogramme le plus voisin. Il est éventuellement affecté d'un abattement de 5 % également arrondi, pour les volailles dont le foie et le gésier ont été détachés de la carcasse mais pesés et emballés avec celle-ci.
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Code général des impôts, annexe iii
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111 quater R
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298836
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1993-03-28 00:00:00
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5cfeb9cb5a996d1c261bd1749a9589981acfcf1f4cc4e7f519694e6e6c955a2e
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] |
Tout établissement qui prépare, manipule, entrepose ou cède des substances et des produits destinés à l'alimentation des animaux et dont l'activité est soumise à agrément en application de l'article L. 235-1 du code rural et de la pêche maritime doit : 1° Déclarer et acquitter la redevance, selon le cas, sur l'annexe à la déclaration de taxe sur la valeur ajoutée relative au mois de mars ou du premier trimestre pour les redevables qui acquittent cette taxe selon les modalités prévues au 2 de l' article 287 du code général des impôts. Pour les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A du même code, la redevance est déclarée et acquittée lors du dépôt de la déclaration mentionnée au 3 de l'article 287 précité. 2° (Abrogé).
|
Code général des impôts, annexe iii
|
111 quater U
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030067035
|
2015-01-01 00:00:00
|
61315632fe60ef48886127ee428f2bf3af235ddb925d81ef5f0d4997582e3a3c
|
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] |
Le taux du prélèvement prévu à l'article 302 bis ZG du code général des impôts est fixé à 5,3 %.
|
Code général des impôts, annexe iii
|
111 quater V
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029037027
|
2014-05-30 00:00:00
|
4a226561794678654316ead885a9726e327825261fc14afde7d88af50919f9d1
|
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] |
Dès lors qu'il est tenu d'accomplir, en application de l' article 1671 du code général des impôts , les obligations incombant à une personne représentée, le représentant unique prévu à l'article 302 decies du même code s'acquitte de l'ensemble des obligations incombant à cette même personne auprès du service des impôts des entreprises étrangères de la direction des impôts des non-résidents.
|
Code général des impôts, annexe iii
|
111 quinquies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038021717
|
2019-01-01 00:00:00
|
1f01faca1dcabc341ccd9cd8bdaa5e986e14c580a9481eb3d4d0e2f15ddc1734
|
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Les destructions d'alcool et de boissons alcooliques en suspension de droits doivent faire l'objet d'une demande préalable de l'entrepositaire agréé. La demande est formulée par écrit et doit parvenir au service des douanes au plus tard trois jours ouvrables avant la date de réalisation de l'opération. La demande précise la date, l'heure, le motif justifiant la destruction et le lieu de la destruction ou de l'envoi sur un site de destruction ainsi que la nature et le volume des produits par tarif d'imposition et par produit concerné tel que défini aux articles 286 I et 286 J de l'annexe II du code général des impôts. L'exonération des droits d'accises est acquise pour les produits et volumes reconnus par l'administration. En l'absence de réponse de l'administration ou en l'absence du service lors de l'opération de destruction ou lors de l'envoi sur le site de destruction, l'exonération des droits d'accises est acquise pour les produits et volumes repris sur la demande de destruction. Les produits détruits sont inscrits en sortie dans la comptabilité matières.
|
Code général des impôts, annexe iii
|
111-00 D
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034597883
|
2017-05-05 00:00:00
|
0b809a85dcac3f763f1cf2ba9801e46d5a03995b82aa066376e68c162dcbcd59
|
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] |
Sans préjudice des dispositions de l'article 502 du code général des impôts, les niveaux mentionnés au 3° du I de l'article 302 G dudit code sont égaux ou supérieurs à : a) 10 litres pour les alcools et les boissons spiritueuses ; b) 20 litres pour les produits intermédiaires ; c) 90 litres pour les vins et autres produits fermentés, dont 60 litres pour les vins mousseux ; d) 60 litres pour les vins mousseux ; e) 110 litres pour les bières.
|
Code général des impôts, annexe iii
|
111-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299039
|
2002-03-31 00:00:00
|
2431bd909d180a567f0dd33aa0bcfe2dd22191f423f178c3d4c889c76431cb8f
|
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] |
I. – Les entrepositaires agréés mentionnés à l' article 302 G du code général des impôts et les destinataires enregistrés mentionnés à l'article 302 H ter du même code bénéficient respectivement de la dispense de caution prévue au 2 du III de l'article 302 D et au premier alinéa du I de l'article 302 H ter du code précité lorsque les droits d'accise dont ils sont redevables n'excèdent pas un montant annuel de 22 100 €. Ce montant 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 arrondi à l'euro le plus proche, la fraction d'euro égale à 0,50 est comptée pour 1. Ce relèvement ne peut excéder 1,75 %. Le montant annuel mentionné au premier alinéa s'entend de la moyenne annuelle des opérations taxables réalisées au cours des deux dernières années civiles par les entrepositaires agréés et les destinataires enregistrés. Pour les entrepositaires agréés acquittant les droits en une échéance annuelle unique, la moyenne annuelle s'entend des opérations taxables réalisées au cours des deux dernières années à la date de l'échéance fixée au 4 du III de l'article 302 D du code général des impôts. Lorsque les entrepositaires agréés et les destinataires enregistrés justifient d'une période limitée d'exercice de leur profession comprise entre huit et vingt trois mois inclus, ce montant s'entend de la moyenne annuelle des opérations taxables établie en prenant en compte la période d'activité écoulée au terme de la dernière année civile. Dans cette hypothèse, le montant des opérations taxables, arrêté au 31 décembre de l'année écoulée, est converti en base annuelle. Lorsque cette période d'exercice est inférieure à huit mois, ce montant est estimé par l'administration fiscale à partir des opérations taxables qu'elles envisagent de réaliser sur une période de douze mois à compter du démarrage de leur activité, information qu'elles communiquent à l'administration. II. – Les entrepositaires agréés qui détiennent, en régime de suspension de droits d'accise, dans un entrepôt suspensif de ces droits, les produits mentionnés au 1° du I de l'article 302 G du code général des impôts bénéficient de la dispense de caution prévue au 3° du deuxième alinéa du V de ce même article, lorsque les droits d'accise suspendus, appréciés sur la base du stock mensuel maximal enregistré au cours de la dernière année civile, n'excèdent pas le montant mentionné au premier alinéa du I. Ce montant est relevé dans les mêmes conditions que celles mentionnées au premier alinéa du I. Lorsque ces personnes ne peuvent justifier d'une année d'exercice de leur profession, ce montant est estimé par l'administration fiscale à partir du stock mensuel maximal des produits fiscalisés qu'elles envisagent de détenir sur une période de douze mois à compter du démarrage de leur activité, information qu'elles communiquent à l'administration.
|
Code général des impôts, annexe iii
|
111-0 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642386
|
2024-06-02 00:00:00
|
830048cc1e3d13483ecb385ecdd5387fc2af3bbc8911af2e00191ce4da50ddd3
|
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] |
La décision autorisant la dispense de caution est notifiée à l'entrepositaire agréé ou au destinataire enregistré par le comptable des douanes. Les entrepositaires agréés et les destinataires enregistrés qui ne remplissent plus les conditions d'obtention de la dispense de caution prévue au I de l'article 111-0 B sont tenus de fournir, dans le délai d'un mois suivant la fin de l'année en cours, une caution solidaire garantissant le paiement des droits dus, conformément au 2 du III de l'article 302 D et au premier alinéa du I de l'article 302 H ter du code général des impôts. Pour les entrepositaires agréés qui acquittent les droits en une échéance annuelle unique, le délai d'un mois court à compter de la date de l'échéance fixée au 4 du III de l'article 302 D du code général des impôts. Les entrepositaires agréés qui ne remplissent plus les conditions d'obtention de la dispense de caution prévue au II de l'article 111-0 B sont tenus de fournir, dans le délai d'un mois à compter du dépassement du seuil de la dispense, une caution solidaire garantissant le paiement des droits dus, conformément au premier alinéa du V de l'article 302 G du code général des impôts. L'inobservation des dispositions des deuxième, troisième et quatrième alinéas est passible du retrait de l'agrément prévu au sixième alinéa du V de l'article 302 G et au quatrième alinéa du I de l'article 302 H ter du code précité.
|
Code général des impôts, annexe iii
|
111-0 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028026910
|
2013-10-15 00:00:00
|
26fec90ab58a3f8f8a2af96d9216774178fd0a117cd545c01f30502833ac175d
|
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] |
I. – La dispense de caution prévue au 2° du deuxième alinéa du V de l'article 302 G du code général des impôts s'applique aux producteurs de vin qui, cumulativement, et en moyenne calculée sur une période de trois ans, produisent moins de 1 000 hectolitres de vin par an et expédient en régime de suspension de droits à destination d'un autre Etat membre moins de 1 000 hectolitres de vin par an. La période mentionnée au premier alinéa s'entend des trois années d'activité de vin écoulées à la date du dépôt de la déclaration annuelle de récolte prévue par l'article 407 du code général des impôts. Lorsque cette période est inférieure à trois ans, aucune dispense de caution ne peut être accordée. II. – Le producteur de vin dispensé de caution dans les conditions fixées au I doit justifier de la qualité d'entrepositaire agréé prévue au 1° du I de l'article 302 G du code général des impôts. Il est en outre tenu au paiement des droits exigibles en cas de non-apurement des documents d'accompagnement qu'il a souscrits, en application de l'article 302 P du même code. III. – La décision autorisant la dispense de caution est notifiée au producteur de vin par le comptable des douanes. IV. – Le producteur de vin qui ne remplit plus les conditions de la dispense prévue au I est tenu, dans le délai d'un mois suivant la date de dépôt de sa dernière déclaration annuelle de récolte, de fournir une caution solidaire garantissant le paiement des droits dus, conformément aux dispositions du premier alinéa du V de l'article 302 G du code général des impôts. L'inobservation par les producteurs de vin concernés des dispositions du premier alinéa est passible du retrait de l'agrément prévu au sixième alinéa du V de l'article 302 G. V. – Les entrepositaires agréés mentionnés à l'article 302 G du code général des impôts qui expédient sur le territoire national en régime de suspension de droits d'accise des produits mentionnés au 1° du I de cet article bénéficient de la dispense de caution prévue au 3° du deuxième alinéa du V de ce même article, lorsque les droits d'accise suspendus n'excèdent pas le montant mentionné au premier alinéa du I de l'article 111-0 B . Ce montant est relevé dans les mêmes conditions que celles mentionnées au premier alinéa du I du même article. Le montant annuel mentionné au premier alinéa s'entend de la moyenne annuelle des droits suspendus appréciés à partir des expéditions nationales réalisées en régime de suspension de droits par les entrepositaires agréés au cours des deux dernières années civiles. Lorsque les entrepositaires agréés justifient d'une période limitée d'exercice de leur profession comprise entre huit et vingt-trois mois inclus, ce montant s'entend de la moyenne annuelle des droits suspendus appréciés à partir des expéditions nationales réalisées en régime de suspension de droits établie en prenant en compte la période d'activité écoulée au terme de la dernière année civile. Dans cette hypothèse, le montant des droits suspendus, arrêté au 31 décembre de l'année écoulée, est converti en base annuelle. Lorsque cette période d'exercice est inférieure à huit mois, ce montant est estimé par l'administration fiscale à partir des expéditions nationales qu'elles envisagent de réaliser en régime de suspension de droits sur une période de douze mois à compter du démarrage de leur activité, information qu'elles communiquent à l'administration. VI. – La décision autorisant la dispense de caution est notifiée à l'entrepositaire agréé par le comptable des douanes. L'entrepositaire agréé qui ne remplit plus les conditions d'obtention de la dispense prévue au V est tenu, dans le délai d'un mois suivant la fin de l'année en cours, de fournir une caution solidaire garantissant le paiement des droits dus, conformément au premier alinéa du V de l'article 302 G du code général des impôts. L'inobservation des dispositions du deuxième alinéa est passible du retrait de l'agrément prévu au sixième alinéa du V de l'article 302 G.
|
Code général des impôts, annexe iii
|
111-0 D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029043440
|
2014-05-30 00:00:00
|
7ea918ba7043ab9aee9ce0267777c31804decea0446069653606247040f4977d
|
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I. – Pour l'application des I et II de l'article 302 D bis du code général des impôts, le fournisseur d'alcools et de boissons alcooliques, ci-après dénommé " fournisseur ", à savoir la personne qui fabrique, importe, réalise des acquisitions intracommunautaires ou détient ces produits qu'elle a reçus ou achetés et qui sont destinés à la réexpédition ou à la revente en l'état, doit : 1° Exercer son activité en tant qu'entrepositaire agréé, dans les conditions prévues à l'article 302 G du code général des impôts ; 2° Conserver, selon le cas, la copie de l'exemplaire de la déclaration préalable de profession des intermédiaires mentionnés au 2° du II ou des utilisateurs d'alcools et de boissons alcooliques définis à l' article 111-0 F , que ces intermédiaires ou utilisateurs lui ont transmise, pour être présentée à toute réquisition des agents des douanes et droits indirects ; 3° Tenir une liste récapitulative des personnes auxquelles il livre des alcools et des boissons alcooliques, dénommée " liste clients ". Le fournisseur doit justifier, à toute réquisition des agents des douanes et droits indirects et par tout moyen ou document, que les livraisons qu'il a réalisées sous le régime de l'exonération de droits d'accises ont été effectuées à destination d'une personne dûment autorisée ; 4° Expédier les alcools et les boissons alcooliques sous couvert, selon le cas, du document d'accompagnement mentionné à l'article 302 M du code général des impôts ou d'un document économique ci-après mentionné aux a et c : a. Le fournisseur établit à l'attention des utilisateurs définis à l'article 111-0 F le document d'accompagnement mentionné au II de l' article 302 M du code général des impôts ou un document économique. Outre le numéro d'identification de l'utilisateur figurant sur la déclaration préalable de profession mentionnée au 2° et les informations prescrites par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992, le fournisseur indique : -lorsqu'il utilise le formulaire type figurant en annexe du règlement susmentionné, la mention : " Produits exonérés (art. 302 D bis du CGI) " ; -lorsqu'il utilise le document commercial en lieu et place du formulaire type tel que prévu par ledit règlement, en intitulé, les mentions : " Communauté européenne " et " Document commercial simplifié d'accompagnement pour le contrôle fiscal des produits soumis à accises en régime d'exonération de droits " ; b. Le numéro d'identification figurant sur la déclaration préalable de profession mentionnée au 2° ci-dessus doit être indiqué sur le document d'accompagnement mentionné au I de l'article 302 M du code général des impôts destiné à un intermédiaire mentionné au 2° du II ; c. Lorsqu'il utilise un document économique, outre le numéro d'identification de l'utilisateur ou de l'intermédiaire figurant sur la déclaration préalable de profession mentionnée au 2°, le fournisseur indique la mention : " Produits exonérés (art. 302 D bis du CGI) " ainsi que la nature du produit qui justifie l'exonération ; d. Le document d'accompagnement n'est pas exigé lors du transport, au sein du territoire fiscal de la France métropolitaine et des départements d'outre-mer, des échantillons visés au e du II de l'article 302 D bis du même code, sous réserve qu'il puisse être justifié de leur situation régulière au moyen d'une marque spécifique, comportant l'indication " ECHANTILLON " portée sur les récipients contenant les produits ou sur les documents économiques les accompagnant ; 5° Conserver les documents visés aux 2° à 4° et les pièces justificatives, selon les modalités fixées à l'article L. 102 B du livre des procédures fiscales. II. – S'agissant des cas visés au d du II de l'article 302 D bis du code général des impôts propres au secteur des préparations alimentaires à usage humain, outre les formalités et obligations fixées au I du présent article : 1° Le fournisseur qui fabrique, importe ou réalise des acquisitions intracommunautaires d'alcools et de boissons alcooliques doit revêtir les récipients d'une marque comportant l'une des deux indications suivantes : " Usage réservé aux professionnels pour les préparations alimentaires " ou " Destiné à la fabrication de denrées alimentaires et non à la vente au détail ". La marque doit être indélébile, facilement lisible et visible dans les conditions habituelles de présentation. L'apposition de cette marque doit être effectuée de telle manière que son retrait éventuel ou sa réutilisation soit impossible ; 2° Le fournisseur qui reçoit ou achète des alcools et des boissons alcooliques dans des récipients revêtus de la marque visée au 1° ci-dessus et qui sont destinés à la réexpédition ou à la revente en l'état, dénommé " intermédiaire ", doit faire une déclaration préalable de profession en justifiant de son identité et de son activité auprès du service des douanes et droits indirects dont il dépend afin que celui-ci lui attribue un numéro d'identification. Tout refus d'attribution d'un numéro d'identification par l'administration des douanes et droits indirects est motivé et notifié au déclarant. L'intermédiaire communique au fournisseur défini au I une copie de l'exemplaire de la déclaration préalable de profession. L'intermédiaire est tenu de faire savoir au service des douanes et droits indirects dont il dépend tout changement ou modification intervenant dans son activité, en établissant une nouvelle déclaration préalable de profession. Il appartient à l'intermédiaire d'informer son fournisseur de l'attribution d'un nouveau numéro d'identification, en cas de changement ou modification de son activité, et de lui transmettre, le cas échéant, une copie de l'exemplaire de la déclaration préalable de profession.
|
Code général des impôts, annexe iii
|
111-0 E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298854
|
2005-07-06 00:00:00
|
7b3fdb0598db3b3f68b2a63116f8fbf6b7c1ce2b2b215fd62811cfa223ef257b
|
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I. – Pour l'application du III de l'article 302 D bis du code général des impôts, l'opérateur qui veut bénéficier des exonérations prévues au I et au II de cet article ou qui veut se livrer au commerce des alcools totalement dénaturés mentionnés au a du I dudit article, dénommé " utilisateur ", doit : 1° Faire une déclaration préalable de profession en justifiant de son identité et de son activité auprès du service des douanes et droits indirects territorialement compétent afin que celui-ci attribue un numéro d'identification. Tout refus d'attribution d'un numéro d'identification par l'administration des douanes et droits indirects est motivé et notifié au déclarant. L'utilisateur est tenu de faire savoir au service des douanes et droits indirects dont il dépend tout changement ou modification intervenant dans son activité, en établissant une nouvelle déclaration préalable de profession ; 2° Communiquer, selon le cas, au fournisseur ou à l'intermédiaire défini à l'article 111-0 E, une copie de l'exemplaire de la déclaration préalable de profession indiquant le numéro d'identification mentionné au 1° ci-dessus ; 3° Conserver les documents d'accompagnement mentionnés au 4° du I de l'article 111-0 E et les pièces justificatives, selon les modalités fixées à l'article L. 102 B du livre des procédures fiscales. Le numéro d'identification est retiré par l'administration des douanes et droits indirects qui l'a délivré, en cas de manquements de son titulaire aux dispositions législatives et réglementaires concernant l'exonération des droits sur l'alcool et les boissons alcooliques dans les cas prévus à l'article 302 D bis du code général des impôts ou de changement de son activité ne permettant plus le bénéfice de cette exonération. La décision de retrait du numéro d'identification est motivée et notifiée à l'intéressé. Il appartient à l'utilisateur d'informer ses fournisseurs du retrait de son numéro d'identification ou de l'attribution d'un nouveau numéro d'identification, en cas de changement ou modification de son activité, et de leur transmettre, le cas échéant, une copie de l'exemplaire de la déclaration préalable de profession. II. – L'utilisateur d'alcools et de boissons alcooliques, à savoir la personne qui reçoit ces produits pour les utiliser aux fins et dans les cas prévus au b du I et au II de l'article 302 D bis du code général des impôts, et outre les formalités et obligations prévues au I, doit : 1° Produire à l'appui de la déclaration préalable de profession mentionnée au 1° du I, lorsqu'il utilise des alcools et des boissons alcooliques dans les conditions fixées au b du I et aux a à d, h et i du II de l'article 302 D bis du code général des impôts, selon le cas, tout document sur la nature et la composition détaillée des produits fabriqués, les procédés et techniques de fabrication, une estimation des taux moyens de déchets ainsi que le procédé de dénaturation utilisé ; 2° Justifier que les quantités d'alcools et de boissons alcooliques qu'il a reçues correspondent effectivement aux besoins réels et normaux de sa profession ou de son activité économique et de l'utilisation de ces quantités aux fins et dans les conditions prévues à l'article 302 D bis du code général des impôts, par tout moyen ou document et notamment par la production d'échantillons de produits obtenus à partir d'alcools et de boissons alcooliques ou de notices décrivant ces produits, par la communication des procédés et techniques de fabrication ou par la présentation de ses procédures et de ses méthodes de contrôle interne de la qualité ; 3° S'il est débitant de boissons, stocker les récipients revêtus de la marque visée au 1° du II de l'article 111-0 E de manière distincte de ceux qu'il reçoit dans le cadre de son activité de débitant de boissons.
|
Code général des impôts, annexe iii
|
111-0 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298856
|
2006-01-01 00:00:00
|
181e1e8375ae31aa9abd675aa588e0c55f548269574bd0736a2f3541fb6dd5cd
|
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] |
Dans les cas prévus au b du I et aux b à i du II de l'article 302 D bis du code général des impôts, en plus des formalités et obligations fixées à l'article 111-0 F , et dès lors qu'ils reçoivent annuellement dans des quantités supérieures ou égales pour les alcools à 100 litres et 500 litres pour des boissons alcooliques, quantités exprimées en volume effectif, les utilisateurs doivent tenir une comptabilité matières des produits qu'ils reçoivent et qu'ils utilisent. 1° La comptabilité matières est constituée : a. D'un compte principal décrivant les réceptions et les détentions d'alcool et de boissons alcooliques ; b. D'un compte de fabrication de produits. 2° Les quantités d'alcools et boissons alcooliques sont exprimées en volume d'alcool pur, s'il s'agit d'alcools, en volume effectif, s'il s'agit de produits intermédiaires ou de produits mentionnés à l'article 438 du code général des impôts, ou en volume effectif par degré alcoométrique, s'il s'agit de bières. La comptabilité matières comprend les renseignements suivants : a. Dans la colonne " Entrées " du compte principal doivent figurer les quantités d'alcool ou de boissons alcooliques reçues et détenues par l'utilisateur ; b. Dans la colonne " Sorties " du compte principal, doivent figurer les quantités d'alcool ou de boissons alcooliques destinées à être mises en œuvre ; c. Dans la colonne " Entrées " du compte de fabrication et pour chaque produit fabriqué doivent figurer les quantités d'alcools et de boissons alcooliques mises en œuvre ; d. Dans la colonne " Sorties " du compte de fabrication doivent figurer les quantités de produits fabriqués et la teneur en alcool de ces produits. 3° La comptabilité matières est tenue, par exercice comptable, sur un livre aux pages numérotées, jour par jour, sans blanc ni rature, ou selon une procédure informatisée, dans les conditions et selon les modalités prévues à l' article 50-00 D de l'annexe IV au code général des impôts. Les inscriptions sur la comptabilité matières doivent être faites au plus tard le jour ouvrable qui suit le jour de la réalisation de l'opération constituant une entrée ou une sortie selon les dispositions du 2°. 4° La comptabilité matières et les pièces justificatives doivent être conservées selon les modalités prévues à l'article L. 102 B du livre des procédures fiscales, pour être présentées à toute réquisition des agents des douanes et droits indirects.
|
Code général des impôts, annexe iii
|
111-0 G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298857
|
2005-07-06 00:00:00
|
f687697ab37bb6eb8253a81087b793edb3668a63f9dce8c5d0274fe22d9d6e55
|
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] |
S'agissant du cas prévu au a du II de l'article 302 D bis du code général des impôts, les personnes qui produisent du vinaigre en tant qu'utilisateurs doivent, en plus des formalités et obligations fixées à l'article 111-0 F : 1° Tenir une comptabilité matières des alcools et boissons alcooliques qu'elles reçoivent et qu'elles mettent en œuvre, comptabilité matières constituée d'un compte principal retraçant les réceptions et les détentions de produits ainsi que les produits issus de leur transformation en dilutions acéto-alcooliques. La comptabilité matières des fabricants de vinaigre doit contenir une colonne " Entrées " et une colonne " Sorties ", comme ci-après : a. Dans la colonne " Entrées " du compte principal doivent figurer les quantités de produits ou de toutes autres matières premières et leur richesse alcoolique effective, reçues et détenues par l'utilisateur ; b. Dans la colonne " Sorties " du compte principal doivent figurer les quantités de produits qui ont été mises en oeuvre pour la fabrication de vinaigre ; 2° Pour les fabricants de vinaigre qui reçoivent et utilisent des produits vitivinicoles régis par le règlement (CE) n° 1493/1999 du Conseil du 17 mai 1999 portant organisation commune du marché vitivinicole, transmettre au service des douanes et droits indirects territorialement compétent, au plus tard le dixième jour de chaque mois, une déclaration récapitulant : a. Les quantités de produits vitivinicoles qui ont été mises en œuvre pour la fabrication de vinaigre au cours du mois précédent ; b. Le total des quantités de produits vitivinicoles qui ont été mises en œuvre depuis le début de la campagne, excepté les quantités définies au a ; c. Le total des quantités de produits vitivinicoles définies au a et au b ; 3° La comptabilité matières est tenue, par exercice comptable, sur un livre aux pages numérotées, jour par jour, sans blanc ni rature, ou selon une procédure informatisée, dans les conditions et selon les modalités prévues à l'article 50-00 D de l'annexe IV au code général des impôts. Les inscriptions sur la comptabilité matières doivent être faites au plus tard le jour ouvrable qui suit le jour de la réalisation de l'opération constituant une entrée ou une sortie selon les dispositions du 1°.
|
Code général des impôts, annexe iii
|
111-0 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298858
|
2005-07-06 00:00:00
|
361e1917c63727c71edc9718ad428a73c9326e79fded429c22ac7786a52d8779
|
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] |
Les alcools, boissons alcooliques et tabacs manufacturés ne peuvent être réintroduits sur le territoire de l'Union européenne par les voyageurs que dans les limites et conditions qui leur sont applicables. Les voyageurs sont tenus de déclarer ces produits à l'administration des douanes et droits indirects lors de leur importation. Ils acquittent les droits d'accises afférents à ces produits pour la part excédant les limites mentionnées ci-dessus.
|
Code général des impôts, annexe iii
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111-0 HA
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030256469
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2015-04-01 00:00:00
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5da68f4ff7c3a3307b290a3fbbba31f1a97ec0779d772bc615b69a0304a972db
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] |
I. – Les voyageurs qui se rendent par la voie aérienne ou maritime à destination d'un autre Etat membre de l'Union européenne peuvent acquérir, en droits acquittés, des alcools, boissons alcooliques et tabacs manufacturés dans les comptoirs de vente. A l'occasion de leur achat dans un comptoir de vente, les voyageurs présentent leur titre de transport indiquant leur destination finale. II. – Les membres d'équipage de l'aéronef ou du navire peuvent acquérir des produits exonérés de droits d'accises vendus dans les comptoirs de vente sous réserve de présenter, lors de leur achat, un ordre de mission attestant que le lieu de destination se situe en dehors du territoire de l'Union européenne. Les membres d'équipage d'un moyen de transport à destination d'un Etat membre de l'Union européenne acquièrent les produits soumis à accises en droits acquittés. III. – Lors de la vente, l'entrepositaire agréé établit un document commercial, dont un exemplaire est remis à l'acheteur. Ce document comporte notamment la nature et le volume des produits vendus, l'identité de l'acheteur et sa destination finale ainsi que le statut fiscal des produits vendus mentionnant le paiement ou non des droits d'accises. Les informations devant figurer sur ce document commercial sont précisées par arrêté du ministre chargé du budget. Ce document commercial est conservé dans les conditions et selon les modalités fixées à l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iii
|
111-0 HB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030256471
|
2015-04-01 00:00:00
|
dd0f023d1be92392432a3ff850d6fa49a1b05e362a1daff9e5a21fc1d05e29f7
|
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] |
Les voyageurs à destination d'un Etat membre de l'Union européenne peuvent acquérir les alcools, boissons alcooliques et tabacs manufacturés en droits acquittés dans les boutiques de vente à bord. La vente à bord en exonération des droits d'accises n'a lieu que pendant la navigation. A l'occasion des ventes à bord, le responsable de la boutique de vente à bord établit un document commercial, dont un exemplaire est remis à l'acheteur. Ce document comporte la nature et le volume des produits vendus ainsi que leur statut fiscal. Les informations devant figurer sur ce document commercial sont précisées par arrêté du ministre chargé du budget. Pour les produits vendus en droits acquittés à bord des navires n'effectuant que des navigations intracommunautaires, le document commercial peut ne pas spécifier le nom du voyageur et le lieu de destination figurant sur son titre de transport. Il précise la liaison maritime en cause. Ce document commercial est conservé dans les conditions et selon les modalités fixées à l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iii
|
111-0 HC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030256473
|
2015-04-01 00:00:00
|
a7664ea70e62e1cc735f186e59499a769620a7a1eb4fabc217be1559f80636d6
|
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] |
Pour l'application du 3° de l'article 302 F bis du code général des impôts, la navigation maritime est entendue comme une navigation effectuée en dehors des eaux intérieures au sens de la Convention des Nations unies sur le droit de la mer et d'une durée supérieure ou égale à six heures ou une navigation incluant une sortie des eaux territoriales. Lorsque la consommation de tabacs à bord des aéronefs est interdite, l'exonération des droits d'accises prévue au 3° de l'article 302 F bis du code général des impôts n'est pas applicable aux tabacs manufacturés.
|
Code général des impôts, annexe iii
|
111-0 HD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030256475
|
2015-04-01 00:00:00
|
a1fad746b107f0faba76093c38fc6767fa65a063843e52c7b03ae00cb675ad3a
|
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0.025078723207116127,
0.04688894376158714,
0.0380573645234108,
-0.04666999727487564,
-0.07486661523580551,
0.0819951593875885,
-0.02886025235056877
] |
Les dispositions de la présente section ne s'appliquent pas aux produits faisant l'objet d'un déplacement à des fins commerciales au sens de l'article L. 311-18 du code des impositions sur les biens et services, régis par les paragraphes 2 à 4 du décret n° 2021-1914 du 30 décembre 2021 portant diverses mesures d'application de l'ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l'Union européenne.
|
Code général des impôts, annexe iii
|
111 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047114089
|
2023-02-13 00:00:00
|
2fdaacacbd2d0123a03226edcd047f5f8ce7157aa397308312fb5dd0d6928252
|
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] |
I. – Les documents d'accompagnement mentionnés au II de l'article 302 M du code général des impôts utilisés exclusivement pour des mouvements au sein du territoire fiscal de la France métropolitaine et dans les territoires ultramarins mentionnés à l'article 302 C peuvent être établis sans les informations prévues dans les cases 3,6,9 et 13 de ces documents, à l'exception de ceux établis au moyen du service de suivi informatique des mouvements de marchandises soumises à accise mentionné au III de l'article 302 M précité. II. – 1° Les entrepositaires agréés mentionnés à l'article 302 G du code général des impôts et les débitants de boissons mentionnés à l'article 502 du même code peuvent être autorisés par le directeur interrégional des douanes et droits indirects à utiliser leurs factures ou tout autre document commercial, en lieu et place des documents d'accompagnement mentionnés à l'article 302 M du code précité à l'exception de ceux établis au moyen du service de suivi informatique des mouvements de marchandises soumises à accise mentionné au III de cet article. Ces documents commerciaux doivent contenir les mêmes informations que celles contenues dans le document administratif d'accompagnement prévu par le règlement (CEE) n° 2719/92 de la Commission du 11 septembre 1992 modifié par le règlement (CEE) n° 2225/93 de la Commission du 27 juillet 1993 et dans le document simplifié d'accompagnement prévu par le règlement (CEE) n° 3649/92 de la Commission du 17 décembre 1992. La nature de ces informations doit pouvoir être identifiée par le numéro correspondant aux codes des cases figurant sur ces mêmes documents. 2° Les entrepositaires agréés, qui optent pour le ou les documents commerciaux au lieu et place du ou des documents d'accompagnement mentionnés à l'article 302 M du code général des impôts, informent l'administration de la teneur de ceux-ci, préalablement à la mise en service des documents, et en déposent un spécimen auprès du service des douanes et droits indirects dont ils dépendent.
|
Code général des impôts, annexe iii
|
111 H bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960572
|
2018-05-31 00:00:00
|
bba44e9b87bf7b818ffaf4daa01f198c7c957023f377e054a6e8785a6dcd22bb
|
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I. – Pour l'application de l'article 614 du code général des impôts, la validation des documents d'accompagnement mentionnés à l'article 302 M du même code est assurée avant l'expédition des produits selon le cas : 1° Au moyen du visa du service des douanes et droits indirects ; 2° Au moyen de la marque fiscale apposée sur les documents susmentionnés, numérotés dans une série séquentielle continue, dits " documents prévalidés " ; 3° Sur délégation de l'administration des douanes et droits indirects, au moyen d'un matériel ou logiciel de validation informatique sécurisé, d'une machine à timbrer ou de tout autre matériel mécanique ; 4° Au moyen du service de suivi informatique des mouvements de marchandises soumises à accise mentionné au III de l'article 302 M du code précité. La validation des documents d'accompagnement mentionnés au I de l'article 302 M du code précité est assurée, à la réception des produits, au moyen du visa du service des douanes et droits indirects ou sur délégation de l'administration des douanes et droits indirects au moyen des différents matériels de validation mentionnés au 3°. La validation des documents d'accompagnement mentionnés au II de l'article 302 M dudit code est obligatoire à la réception si les produits sont remis sous le régime de la suspension des droits lors de leur prise en charge dans un entrepôt fiscal suspensif des droits d'accises, dans les conditions déterminées par l'administration des douanes et droits indirects. II. – Le directeur interrégional des douanes et droits indirects territorialement compétent peut attribuer à une personne des documents prévalidés mentionnés au 2° du I, ou l'autoriser à valider les documents mentionnés à l'article 302 M du code général des impôts au moyen des différents matériels de validation mentionnés au 3° du I, si cette personne justifie d'une bonne moralité fiscale et fournit un cautionnement pour l'utilisation des documents d'accompagnement concernés. Les conditions dans lesquelles l'administration des douanes et droits indirects fournit les documents prévalidés mentionnés à l'article 302 M du code général des impôts sont fixées par arrêté du ministre chargé des douanes. Les conditions et les modalités d'utilisation des documents prévalidés, d'un matériel ou logiciel de validation informatique sécurisé, d'une machine à timbrer ou de tout autre matériel mécanique sont fixées par arrêté du ministre chargé des douanes. III. – Le directeur interrégional des douanes et droits indirects territorialement compétent peut autoriser des groupements d'entrepositaires agréés, des syndicats et des organismes professionnels représentant des entrepositaires agréés : 1° A valider pour le compte des entrepositaires agréés des documents d'accompagnement mentionnés à l'article 302 M du code général des impôts, au moyen des différents matériels de validation mentionnés au 3° du I, pour les leur remettre ; 2° A délivrer des documents d'accompagnement prévalidés mentionnés au 2° du I, ou à les prévalider pour les remettre aux entrepositaires agréés. Afin de bénéficier des autorisations mentionnées au 1 et au 2°, les groupements d'entrepositaires agréés, les syndicats et les organismes professionnels représentant des entrepositaires agréés doivent justifier d'une bonne moralité fiscale, fournir un cautionnement pour l'utilisation des documents d'accompagnement concernés et présenter une liste des entrepositaires agréés bénéficiaires. IV. – Le directeur interrégional des douanes et droits indirects territorialement compétent peut autoriser les entrepositaires agréés, selon le cas, à faire valider les documents mentionnés à l'article 302 M du code général des impôts ou à se faire remettre ces documents prévalidés par un groupement d'entrepositaires agréés, un syndicat ou un organisme professionnel représentant les entrepositaires agréés, si ces entrepositaires agréés justifient d'une bonne moralité fiscale et fournissent un cautionnement pour l'utilisation des documents d'accompagnement concernés. V. – Les entrepositaires agréés, les groupements d'entrepositaires agréés, les syndicats et organismes professionnels représentant les entrepositaires agréés autorisés à valider les documents mentionnés à l'article 302 M du code général des impôts au moyen des différents matériels de validation mentionnés au 3° du I, ainsi que ceux auxquels ont été remis des documents d'accompagnement prévalidés mentionnés au 2 du I, informent l'administration des douanes et droits indirects des réceptions et des expéditions de produits. Les entrepositaires agréés précisent, sur la déclaration récapitulative mensuelle prévue aux articles 286 I et 286 J de l'annexe II du même code, qu'ils doivent transmettre au service des douanes et droits indirects territorialement compétent les numéros d'empreinte ou les numéros des documents d'accompagnement prévalidés utilisés au cours de la période de référence de cette déclaration. Cette information est donnée, par catégorie d'opérations, sur la base des numéros de début et de fin de période. Les groupements d'entrepositaires agréés, les syndicats et les organismes professionnels représentant les entrepositaires agréés transmettent, au plus tard le dixième jour de chaque mois, un état récapitulatif par entrepositaire agréé autorisé, précisant selon le cas les numéros d'empreinte, les numéros et les catégories de documents prévalidés mentionnés à l'article 302 M dudit code remis par leurs soins au cours du mois précédent. VI. – Les entrepositaires agréés auxquels ne sont pas attribués de documents prévalidés mentionnés à l'article 302 M du code général des impôts ou auxquels n'est pas déléguée la possibilité de valider ces documents d'accompagnement au moyen d'un des matériels de validation mentionnés au 3° du I informent l'administration des douanes et droits indirects : 1° Des mouvements de produits expédiés ou reçus sous le régime de la suspension des droits d'accises. Lors de chaque opération, ils déposent un exemplaire supplémentaire du document mentionné au I de l'article 302 M dudit code. Ils peuvent également informer cette administration par tout autre moyen comportant les mêmes informations, y compris par voie électronique, dans les conditions déterminées par l'administration des douanes et droits indirects ; 2° Des mouvements de produits expédiés sous le régime des droits acquittés, de l'exemption ou de l'exonération des droits d'accises. Lors de chaque opération, ils déposent un exemplaire supplémentaire du document mentionné au II de l'article 302 M du code général des impôts. Ils peuvent également informer cette administration par tout autre moyen comportant les mêmes renseignements, y compris par voie électronique, dans les conditions déterminées par l'administration des douanes et droits indirects. Ces entrepositaires agréés sont dispensés de déposer au service des douanes et droits indirects territorialement compétent un exemplaire supplémentaire du document mentionné au II de l'article 302 M du code général des impôts, pour chaque réception effectuée sous le régime des droits acquittés, de l'exemption ou de l'exonération des droits d'accises. VII. – (Alinéa abrogé). VIII. – Les autorisations accordées en vertu du III de l'article 302 M du code précité et celles accordées en vertu des II, III et IV du présent article peuvent être suspendues ou révoquées par le directeur interrégional des douanes et droits indirects territorialement compétent : 1° En cas de manquements du bénéficiaire aux obligations fixées aux I à VI ainsi qu'aux articles 302 D à 302 V bis , 406 , 440 bis , 441 , 442 et 570 du code général des impôts ; 2° En cas d'infraction fiscale ou économique à caractère frauduleux au titre de la réglementation des contributions indirectes commise par le bénéficiaire ; 3° En cas de modification de la réglementation entraînant la suppression de l'usage des matériels ou logiciels de validation informatiques sécurisés, des machines à timbrer, de tout autre matériel mécanique ou des documents d'accompagnement prévalidés mentionnés à l'article 302 M du même code. IX. – Les conditions d'utilisation des machines à timbrer et des matériels ou logiciels informatiques sécurisés pour les documents d'accompagnement mentionnés au I et au II de l'article 302 M du code général des impôts sont fixées par arrêté.
|
Code général des impôts, annexe iii
|
111 H ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038668567
|
2019-06-08 00:00:00
|
11786eb5e2c3a27ea01e1027beacc7aa9576893851f659ce5d7311a22c27647d
|
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I. – Pour les opérations réalisées sous le régime de suspension de droits d'accise sous couvert du document mentionné au I de l'article 302 M du code général des impôts, la justification de l'apurement des expéditions prévue à l'article 302 P du code précité doit être apportée par les destinataires des produits ou, pour les exportations, par les expéditeurs eux-mêmes ou leurs mandataires soit au coup par coup, soit de façon globalisée, en fin de mois. L'apurement de chaque opération est dans tous les cas attesté par le destinataire des produits ou par les autorités compétentes des Etats membres de l'Union européenne sur le certificat de réception ou d'exportation en case C des documents d'accompagnement mentionnés au I de l'article 302 M du code précité, dans les conditions et modalités déterminées par l'administration. 1° L'apurement est admis sur la base du renvoi : a) De l'exemplaire n° 3 du document d'accompagnement précité ; b) D'un état global établi et signé par le destinataire des produits mentionnant les références des documents d'accompagnement et attestant des réceptions des opérations d'un même expéditeur au cours d'un mois donné ; les exemplaires n° 3 des documents d'accompagnement sont dans ce cas conservés par le destinataire des produits. Cette procédure n'est pas applicable aux opérations effectuées avec les autres Etats membres de l'Union européenne. 2° L'apurement est admis sur la base du renvoi par télécopie des documents visés au 1°. L'exemplaire n° 3 du document d'accompagnement et le rapport d'émission de la télécopie sont conservés par le destinataire des produits. L'expéditeur des produits joint la télécopie qu'il a reçue à l'exemplaire du document correspondant à l'envoi, qu'il a conservé. Cette procédure n'est pas applicable aux opérations effectuées avec les autres Etats membres de l'Union européenne. II. – Pour les opérations réalisées sous le régime de suspension de droits d'accise au moyen du service de suivi informatique des mouvements de marchandises soumises à accise mentionné au III de l'article 302 M du code général des impôts, la justification de l'apurement des expéditions, prévue à l'article 302 P du code précité, doit être apportée par les destinataires ou, pour les exportations, par les expéditeurs eux-mêmes. L'apurement de chaque opération est attestée : 1° Pour les expéditions, par l'accusé de réception mentionné au I de l'article 111 H quaterdecies ou en cas d'indisponibilité du service de suivi informatique des mouvements de marchandises soumises à accise par le document papier contenant les mêmes données et attestant de la réception des produits conformément aux dispositions de l'article 111 H quindecies ; 2° Pour les exportations, par le rapport d'exportation mentionné au II de l'article 111 H quaterdecies ou en cas d'indisponibilité du service de suivi informatique des mouvements de marchandises soumises à accise par le document papier contenant les mêmes données et attestant de la sortie effective du territoire fiscal de l'Union européenne des produits conformément aux dispositions de l'article 111 H quindecies. III. – Un état des opérations n'ayant pas fait l'objet d'un apurement dans les délais prévus à l'article 302 P du code général des impôts doit être adressé au service des douanes et droits indirects par les expéditeurs des produits, au plus tard le 10 du troisième mois suivant celui des expéditions, sur la base d'une déclaration mensuelle dont les modalités, le modèle et le contenu sont déterminés par arrêté du ministre chargé du budget.
|
Code général des impôts, annexe iii
|
111 H quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038668551
|
2019-06-08 00:00:00
|
165f891c9bbc5a4593c75a7a785368d37418bd723aef25c41bd8b88976834b2e
|
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] |
Les mentions d'appellation d'origine, signes de qualité et autres mentions prévues par les accords interprofessionnels étendus ne sont indiqués sur les documents d'accompagnement mentionnés aux articles 302 M et 302 M ter du code général des impôts que si les vins, produits intermédiaires ou eaux-de-vie sont produits, élaborés ou détenus conformément à la réglementation communautaire et nationale. En outre, les appellations d'origine contrôlée " Armagnac ", " Cognac ", " Martinique " et " Calvados " ne peuvent être certifiées sur le document d'accompagnement que par les entrepositaires agréés détenant un certificat émis par le bureau interprofessionnel compétent. Ce document est annexé à la comptabilité matières pour valoir justificatif de la mention apposée sur ledit document d'accompagnement. Les rhums traditionnels des départements d'outre-mer soumis au tarif d'imposition prévu au 1° du I de l'article 403 du code général des impôts sont désignés sur le document d'accompagnement, sous couvert d'une rubrique intitulée " Rhums des DOM, article 403 (I, 1°) ", subdivisée, selon le cas, par appellation d'origine ou par dénomination économique ou géographique. Sans préjudice des règles communautaires, le document d'accompagnement récapitule, pour ces rhums, les volumes d'alcool pur transportés.
|
Code général des impôts, annexe iii
|
111 H septies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022327920
|
2010-06-11 00:00:00
|
0dedaa2f6f98d2443524d165ef34462daf3ffda04e0eb47ddb25a275f5803020
|
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] |
Le document d'accompagnement mentionné au II de l'article 302 M du code général des impôts n'est pas exigé lors du transport en France d'alcools ou de boissons alcooliques par des particuliers qui les ont reçus ou acquis en France pour leurs besoins personnels, sous réserve qu'il puisse être justifié de leur situation régulière au regard du paiement de l'impôt au moyen d'un document commercial ou économique. Ces dispositions s'appliquent aux produits transportés dans les conditions suivantes : a) Les vins, mentionnés au 1° et aux a et a bis du 2° de l'article 438 du même code, contenus dans des récipients, autres que des bouteilles, de volumes inférieurs ou égaux à 33 litres et dans la limite de 90 litres ; b) Les autres boissons, mentionnées aux b et c du 2° de l'article 438 dudit code, contenues dans des récipients et des bouteilles de volumes inférieurs ou égaux à 33 litres et dans la limite de 90 litres ; c) Les produits intermédiaires, définis au a du I de l'article 401 dudit code, contenus dans des récipients de volumes inférieurs ou égaux à 5 litres et dans la limite de 20 litres ; d) Les alcools, définis au b du I de l'article 401 dudit code, contenus dans des récipients de volumes inférieurs ou égaux à 4,5 litres et dans la limite de 10 litres. Les entrepositaires agréés qui fournissent aux particuliers ces alcools et boissons alcooliques indiquent dans leur comptabilité matières la date, le numéro de référence du document commercial ou économique des expéditions réalisées, la nature et les quantités de produits sortis du stock de l'entrepôt fiscal suspensif de droits d'accises. Le particulier transporteur conserve le document commercial ou économique délivré par l'entrepositaire agréé pour justifier de la détention régulière du produit et de l'acquittement des droits indirects. Ce document indique le nom et l'adresse de l'entrepositaire agréé, le numéro de référence et la date d'établissement du document, les quantités, la nature et la désignation des produits transportés avec leur dénomination ou, le cas échéant, leur appellation d'origine et, selon le cas, le titre alcoométrique acquis ou volumique des boissons. Ce document est présenté à toute réquisition des agents de l'administration. Les limites quantitatives et la détention d'un document commercial ou économique ne sont pas applicables en cas de changement de domicile des particuliers non récoltants.
|
Code général des impôts, annexe iii
|
111 H octies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298869
|
2001-03-31 00:00:00
|
9e209ae1a4e680c97b8a9c555731de68c890e6a4fd97107a2479bb3093ca25f4
|
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0.03299323096871376,
-0.016446510329842567,
-0.019241416826844215,
-0.014885522425174713,
-0.0011929303873330355,
-0.05289093032479286
] |
Les alcools et boissons alcooliques acquis ou reçus en France, transportés par un particulier et destinés à son usage personnel dans des conditions excédant les limites fixées à l'article 111 H octies , sont accompagnés d'un document commercial comportant le nom et l'adresse de l'entrepositaire agréé, le nom et l'adresse du particulier, le numéro de référence et la date d'établissement du document, les quantités, la nature et la désignation des produits transportés avec leur dénomination ou, le cas échéant, leur appellation d'origine et, selon le cas, le titre alcoométrique acquis ou volumique des boissons. Ce document est présenté à toute réquisition des agents de l'administration.
|
Code général des impôts, annexe iii
|
111 H nonies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298870
|
2001-03-31 00:00:00
|
42efcdcda1a33d900a6557c8ad420e69f558f36d9033b03788571beea85bc5b7
|
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] |
Pour l'application de l'article 302 M du code général des impôts, l'expéditeur soumet un projet de document administratif électronique par l'intermédiaire du service de suivi informatique des mouvements de marchandises soumises à accise mentionné au III de l'article 302 M du code général des impôts. Après vérification des données, le service de suivi informatique des mouvements de marchandises soumises à accise attribue au document un code de référence administratif unique et le communique à l'expéditeur. Le service de suivi informatique des mouvements de marchandises soumises à accise transmet, pour les opérations d'expéditions, le document administratif électronique sans délai au destinataire ou, pour les exportations, aux autorités compétentes de l'Etat membre de l'Union européenne auprès duquel la déclaration d'exportation est déposée, si cet Etat membre est différent de l'Etat membre d'expédition.
|
Code général des impôts, annexe iii
|
111 H decies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047114082
|
2023-02-13 00:00:00
|
55b526158e83e4c5e82a8c46514b40d0c7d186d34ff7af545c3386b1322aa9ce
|
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] |
L'expéditeur fournit à la personne accompagnant les produits soumis à accise une version imprimée du document administratif électronique mentionné à l' article 302 M du code général des impôts ou tout autre document commercial mentionnant de façon clairement identifiable et sans rature ni surcharge le code de référence administratif unique mentionné à l'article 111 H decies . Ce document est présenté aux autorités compétentes à toute réquisition des services de contrôle.
|
Code général des impôts, annexe iii
|
111 H undecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047114078
|
2023-02-13 00:00:00
|
6ae3326b341b911f9f21a30725f6298fc67355cf0a6c6d8f0d410e30f6265851
|
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] |
L'expéditeur peut annuler le document administratif électronique mentionné à l'article 302 M du code général des impôts avant l'expédition des produits soumis à accise.
|
Code général des impôts, annexe iii
|
111 H duodecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047114076
|
2023-02-13 00:00:00
|
c3ef4da201e5b264e897b9655ac796618f1aeb61bf25b18bb17ed5c86b7db6a6
|
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Pendant le mouvement effectué en suspension de droits d'accise, l'expéditeur peut, par l'intermédiaire du service de suivi informatique des mouvements de marchandises soumises à accise mentionné au III de l'article 302 M du code général des impôts , modifier le document administratif électronique mentionné à l' article 302 M du même code pour indiquer soit un nouveau destinataire qui doit être un entrepositaire agréé ou un destinataire enregistré, soit une exportation.
|
Code général des impôts, annexe iii
|
111 H terdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047114071
|
2023-02-13 00:00:00
|
5f7ec07f633226abd1e3812d35a924545078044355b77d36e5ba6a0d5c1bb2f1
|
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] |
I. – Au plus tard cinq jours ouvrables après la réception des produits soumis à accise, un document dénommé Accusé de réception est établi par l'entrepositaire agréé ou le destinataire enregistré par l'intermédiaire du service de suivi informatique des mouvements de marchandises soumises à accise mentionné au III de l'article 302 M du code général des impôts. Le service de suivi informatique des mouvements de marchandises soumises à accise vérifie et confirme au destinataire l'enregistrement de l'accusé de réception et le transmet à l'expéditeur. II. – En cas d'exportation, un rapport d'exportation est établi soit par les autorités compétentes de l'Etat membre d'exportation, sur la base du visa du bureau de douane de sortie visé à l'article 793, paragraphe 2, du règlement (CEE) n° 2454/93 de la Commission du 2 juillet 1993, soit par le bureau où sont accomplies les formalités à destination d'un Etat ou d'un territoire exclu du territoire de l'Union européenne tel que défini à l'article 302 C du code général des impôts, attestant que les produits soumis à accise ont quitté le territoire de l'Union. Les données provenant du visa sont vérifiées par voie électronique et le rapport d'exportation est transmis à l'expéditeur.
|
Code général des impôts, annexe iii
|
111 H quaterdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022327996
|
2010-06-11 00:00:00
|
090978977422326adcce94fe89c1f600a86963a2927f6b793f15391d4bd18405
|
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] |
I. – Lorsque le service de suivi informatique des mouvements de marchandises soumises à accise mentionné au III de l'article 302 M du code général des impôts est indisponible, des produits peuvent être expédiés en suspension de droits d'accise sous les conditions suivantes : 1° L'expéditeur informe l'administration des douanes et droits indirects avant l'expédition des marchandises, dans les conditions et les modalités qu'elle détermine ; 2° Les produits sont accompagnés d'un document papier contenant les mêmes données que le projet de document administratif électronique mentionné à l'article 302 M du code précité. Il en est de même lorsque l'expéditeur ne peut se connecter au service suite à une indisponibilité de son propre système informatique. Dans ce cas, il informe également le service des douanes et droits indirects territorialement compétent des motifs de cette indisponibilité. Lorsque l'expéditeur peut à nouveau se connecter au service de suivi informatique des mouvements de marchandises soumises à accise, il présente un projet de document administratif électronique, conformément aux dispositions de l'article 111 H decies. Dès que les données figurant dans le document administratif électronique sont validées, ce document remplace le document papier. Le document administratif électronique est transmis dans les conditions fixées à l'article 111 H decies et la réception des produits est attestée dans les conditions fixées à l'article 111 H quaterdecies . Tant que les données figurant dans le document administratif électronique ne sont pas validées, le mouvement est considéré comme ayant lieu en suspension de droits d'accise sous couvert du document papier. Une copie de ce document est conservée par l'expéditeur à l'appui de sa comptabilité matières. Lorsque les produits circulent en application de cette procédure, l'expéditeur peut changer la destination des marchandises conformément à l'article 111 H terdecies .A cet effet, il informe l'administration des douanes et droits indirects avant que le changement de destination soit effectué. Lorsque l'expéditeur peut à nouveau se connecter au service de suivi informatique des mouvements de marchandises soumises à accise, le projet de document administratif électronique présenté doit tenir compte du changement de destination effectué. II. – Si le service de suivi informatique des mouvements de marchandises soumises à accise est indisponible au moment de la réception des produits soumis à accise ou s'il était indisponible au moment de l'expédition des produits, et si le destinataire n'est pas en mesure d'établir l'accusé de réception mentionné à l'article 111 H quaterdecies dans les cinq jours ouvrables, il présente au service des douanes et droits indirects territorialement compétent un document papier contenant les mêmes données que l'accusé de réception mentionné audit article et attestant de la réception des produits soumis à accise. Il en est de même lorsque l'expéditeur ne peut se connecter au service suite à une indisponibilité de son propre système informatique. Dans ce cas, il informe également le service des douanes et droits indirects territorialement compétent des motifs de cette indisponibilité. Lorsque l'expéditeur a présenté un projet de document administratif électronique conformément aux dispositions du I ou lorsque le destinataire peut à nouveau se connecter au service de suivi informatique des mouvements de marchandises soumises à accise, il établit un accusé de réception par voie électronique conformément aux dispositions du présent article 111 H quaterdecies
|
Code général des impôts, annexe iii
|
111 H quindecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047114063
|
2023-02-13 00:00:00
|
9a2d78bd9283515b70740ab4978c57a246aeab97d9e9d9bf90dab06cb3440a29
|
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] |
Un entrepositaire agréé ou un expéditeur enregistré établi dans un autre Etat membre de l'Union européenne peut livrer directement en France métropolitaine en suspension de droits d'accise des produits, sous couvert du document administratif électronique mentionné à l' article 302 M du code général des impôts , un opérateur autre qu'un particulier désigné par un destinataire enregistré établi en France métropolitaine, sans que ces produits soient préalablement réceptionnés dans les locaux de ce dernier. La livraison est limitée, par expédition, à un lieu dont les coordonnées doivent figurer dans le document administratif électronique. Le destinataire enregistré exerce son activité et acquitte les droits d'accise des produits reçus en France métropolitaine par l'opérateur qu'il a désigné conformément au I de l'article 302 H ter du code précité. Le destinataire enregistré doit justifier, par tout moyen, de la prise en charge de la nature et des quantités réelles de produits soumis à accise réceptionnés. Il doit être en mesure de présenter ces justifications à toute réquisition des services de contrôle. Il établit l'accusé de réception dans les conditions et selon les modalités fixées aux articles 111 H quaterdecies et 111 H quindecies .
|
Code général des impôts, annexe iii
|
111 H sexdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047114057
|
2023-02-13 00:00:00
|
b636081030fa50da69b36a5cdf1f1d7d9ae8f2802a6a449acb2252bfad271f2e
|
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] |
I.-Pour l'application de l'article 302 M quater , le document commercial comporte les mentions suivantes lorsqu'il est utilisé lors d'un échange au sein du territoire fiscal de la France métropolitaine et dans les territoires ultramarins mentionnés à l'article 302 C : 1° Le nom, la dénomination ou la raison sociale et l'adresse de l'expéditeur ; 2° Le nom et l'adresse du destinataire des produits soumis à accise ; 3° L'adresse du lieu de livraison des produits si différente de l'adresse du destinataire repris au 2° ; 4° La nature et les quantités des produits transportés ; 5° L'indication “ ventes à distance de produits soumis à accise ”. II.-Dans les autres cas, le document commercial comporte, en plus des mentions reprises au I, les mentions suivantes : 1° Le numéro d'identification, le nom, la dénomination ou la raison sociale et l'adresse du représentant fiscal de l'expéditeur, lorsque le recours à ce dernier est exigé par l'Etat membre de destination des produits soumis à accise ; 2° Le bureau compétent dans l'Etat membre de destination auprès duquel les droits d'accise ont été garantis préalablement à l'expédition ; 3° Le numéro de référence ou tout autre élément identifiant de manière claire la garantie constituée par l'expéditeur ou son représentant fiscal dans l'Etat membre de destination.
|
Code général des impôts, annexe iii
|
111 H septdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041760052
|
2020-03-28 00:00:00
|
8e3309dde786dc58caa354d4267cbc5e6eb852b4b7bac08c7933e64e88fa3fe5
|
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] |
Le document simplifié d'accompagnement mentionné à l' article 302 M ter du code général des impôts comporte, pour les biens mis à la consommation et circulant à l'intérieur du territoire métropolitain, les informations suivantes : 1° Les informations relatives à l'expéditeur, au destinataire et au transporteur ; 2° La nature et la quantité de produits ; 3° Les informations permettant d'authentifier ce document. Il est conforme au modèle établi par la direction générale des douanes et des droits indirects. Ce document peut être établi au moyen du système de suivi informatique des mouvements de marchandises soumises à accise. L'expéditeur peut apporter la preuve de son existence par tout moyen.
|
Code général des impôts, annexe iii
|
111 H octodecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047112112
|
2023-02-13 00:00:00
|
a6c7695200c6ea9a726d95660ded2b99817f966d73c50603eeb0f3e63686d534
|
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] |
Les opérateurs des Etats membres de la Communauté européenne autres que la France désirant recevoir, détenir et apposer des capsules représentatives de droits sur les bouteilles ou les récipients de vin tranquille, vin mousseux et de boissons fiscalement assimilées aux vins destinés à être mis à la consommation en France métropolitaine doivent en faire la demande à la direction interrégionale des douanes et droits indirects compétente, afin que leur soit livré, sur justification de leur qualité d'entrepositaire agréé, un numéro d'agrément.
|
Code général des impôts, annexe iii
|
111 I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041484655
|
2020-02-01 00:00:00
|
24b9e849fd9e413770f26f3beb59f7367d9c8563ba3d53a58de683b4b4169773
|
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] |
Avant mise en fabrication des capsules, le fabricant agréé fait viser par l'administration des douanes et droits indirects les bons de commande établis par l'entrepositaire agréé.
|
Code général des impôts, annexe iii
|
111 J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298872
|
1999-03-31 00:00:00
|
1d08e4618233a57bd418aa6e4653c30a763d46f4145ac65af4d51b4c041fd792
|
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] |
Les capsules représentatives de droits sont expédiées par le fabricant à l'entrepositaire agréé établi dans un Etat membre de la Communauté européenne autre que la France sous couvert d'un document mentionné au I de l'article 302 M du code général des impôts qui est déchargé au vu de l'accusé de réception rempli par le destinataire. A défaut d'apurement dans les quatre mois après l'émission du document, le droit représenté par les capsules est perçu auprès du fabricant.
|
Code général des impôts, annexe iii
|
111 K
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299044
|
2000-03-31 00:00:00
|
ca53a3a9c395bc5ee44e2fcbb935607fca7a771de46a0429c0cfa77feaa7ab1a
|
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] |
Les capsules représentatives de droits destinées à être apposées dans les Etats membres de la Communauté européenne autres que la France sont conformes aux couleurs et mentions définies par arrêté du ministre chargé du budget.
|
Code général des impôts, annexe iii
|
111 L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298873
|
1999-03-31 00:00:00
|
abc7ac443546ed11076502eb49bc55d2c49119036b9426128109bb083320a49d
|
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] |
Les bouteilles ou récipients revêtus de capsules représentatives de droits apposées dans les Etats membres de la Communauté européenne autres que la France circulent, à destination des personnes définies aux articles 302 G et 302 H ter du code général des impôts établies en France métropolitaine, sous couvert du document administratif électronique mentionné à l'article 302 M ter du code précité dans les conditions et selon les modalités fixées aux articles 111 H decies à 111 H sexdecies . Le destinataire des produits repris au premier alinéa les allotit séparément des autres boissons. Les droits indirects sur les boissons relevant du régime fiscal du vin sont exigibles et recouvrés dans les conditions fixées par les articles 302 D à 302 U bis du code général des impôts.
|
Code général des impôts, annexe iii
|
111 M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022327977
|
2010-06-11 00:00:00
|
14603fae91a0af15ccdbf9f7fb5f6123a67c693cfd31f7afced5968be6b03ba6
|
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] |
Les conditions d'application des articles 111 I, 111 J et 111 L sont déterminées par arrêté du ministre chargé du budget.
|
Code général des impôts, annexe iii
|
111 N
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298877
|
1999-03-31 00:00:00
|
5afc1015cad65dd5ed7ca2a8e0529e8beb2c88017b133bcc84a4e2a42dcb8b61
|
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] |
Pour l'application de la déduction de 3 % ou de 5 % prévue par le IV de l'article 50-0 O de l'annexe IV au code général des impôts, sont considérées : 1° Comme mistelles blanches, celles fabriquées, soit avec des raisins blancs dont le mutage est effectué sur la vendange même, soit avec des moûts de raisins quelconques mutés avant toute fermentation et après séparation, par pressurage immédiat, des pulpes, pellicules et rafles ; 2° Comme mistelles rouges, celles qui sont fabriquées dans d'autres conditions.
|
Code général des impôts, annexe iii
|
118
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100737
|
2018-06-23 00:00:00
|
03f6c1e2dda2d194dc29ea6901ce15ccbcaefa5c3be6daebd0658f721dac5fc4
|
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] |
La production des fruits à cidre et à poiré est réservée en priorité à la fabrication de produits alimentaires destinés tant au marché national qu'à l'exportation. Sont considérés comme produits cidricoles alimentaires pour l'application de cette disposition : a) Les cidres, poirés et boissons alcooliques similaires répondant aux définitions et caractéristiques figurant aux titre II et annexes du décret n° 53-978 du 30 septembre 1953 , modifié par le décret n° 87-600 du 29 juillet 1987 ; b) Les boissons alcoolisées aromatisées à base de pomme répondant à la définition donnée par les articles 3 et 4 du décret n° 87-599 du 29 juillet 1987 ; c) Les jus de pomme ou de poire et les concentrés de jus de pomme ou de poire ; d) Les calvados et eaux-de-vie de cidre ou de poiré ayant reçu une appellation d'origine dans les conditions prévues par les textes applicables en la matière ; e) Les apéritifs à base de cidre et de poiré répondant à la définition donnée par les articles 1er et 2 du décret n° 86-208 du 11 février 1986.
|
Code général des impôts, annexe iii
|
143 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299563
|
1987-08-01 00:00:00
|
7e01283156914b8a72ae342ed03585afa21a522dc52f49777451eb3e0f40d9e0
|
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] |
Les objectifs de production, les conditions de transformation et de commercialisation des fruits à cidre et à poiré et des produits énumérés à l'article 143 A sont fixés par des accords interprofessionnels, des conventions de campagne et des contrats types dans les conditions prévues par les titres II, III et IV de la loi n° 64-678 du 6 juillet 1964, dont les modalités d'application sont précisées par les articles suivants.
|
Code général des impôts, annexe iii
|
143 A 1
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298908
|
1979-07-01 00:00:00
|
895504c1fa98f12eea0cb71262849ca943491498a700ce5fe5f359dcd144e2e2
|
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] |
Outre les mesures permanentes prévues par les articles 4 et 5 de la loi n° 64-678 du 6 juillet 1964, l'accord interprofessionnel à long terme détermine notamment : a. Le prix moyen proposé comme objectif pour les fruits de qualité courante destinés aux produits cidricoles alimentaires ; b. Les modalités d'établissement du prix de campagne des fruits, des moûts, des jus, des cidres et des poirés ; c. Les conditions de livraison et de transport ; d. L'assiette des cotisations professionnelles.
|
Code général des impôts, annexe iii
|
143 A 2
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297012
|
1985-09-01 00:00:00
|
394d1d296316456231a32fac955d38d2da5e863f1e71ab22a9ab5dbf9769d0fb
|
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] |
Outre les stipulations prévues par l'article 9, premier alinéa, de la loi n° 64-678 du 6 juillet 1964, la convention de campagne fixe notamment le taux des cotisations annuelles. Le produit de ces cotisations doit être utilisé exclusivement pour les actions d'intérêt commun et en particulier pour les dépenses administratives d'application des accords et les études de marchés.
|
Code général des impôts, annexe iii
|
143 A 3
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298909
|
1979-07-01 00:00:00
|
bb335eeee139d0ec03dea502f8eab8409aa3c7a3717d0225a925d4d7483a0862
|
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] |
Tout réceptionnaire de fruits à cidre ou à poiré, quelle que soit leur destination, doit tenir un registre spécial coté et paraphé par un agent du service des douanes et droits indirects, ou tout autre document agréé par l'administration. Ces documents portent, pour chaque opération : l'indication du nom et de l'adresse du vendeur, du tonnage livré, du prix pratiqué, du mode de règlement employé et l'émargement du vendeur. Le paiement par chèque dispense de cet émargement. Ces documents doivent être tenus à la disposition des agents du service des douanes et droits indirects.
|
Code général des impôts, annexe iii
|
143 G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299068
|
1993-01-05 00:00:00
|
7af8c48f39c460a6b8f68c0d81fc45ea391a0810c0a7f05a80055a17b59ffe67
|
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] |
Tout chef, directeur ou gérant d'un établissement industriel, commercial, artisanal ou coopératif ou tout exportateur qui ne se conformera pas aux obligations prévues à l'article 143 Z sera puni d'une amende de 22 € à 90 € et pourra en outre être condamné à un emprisonnement de huit jours au plus.
|
Code général des impôts, annexe iii
|
143 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298911
|
2002-03-31 00:00:00
|
10befae20c042c909ed3b8ae45497d9862e2c85273bd5c4338fe04e92babc568
|
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] |
Tout négociant, coopérative, établissement industriel ou exportateur achetant ou utilisant des fruits à cidre ou des produits cidricoles est tenu d'effectuer au cours de chaque campagne deux déclarations faisant connaître l'une au 1er mars, l'autre au 31 août : a. Le tonnage des fruits à cidre ou à poiré achetés au cours des différentes périodes de commercialisation de la campagne et le montant des sommes versées aux producteurs, aux coopératives et aux négociants de fruits à cidre ou à poiré ; b. La nature et l'importance de ses propres fabrications ; c. Le volume des produits cidricoles achetés à des tiers et le montant total de ces achats par nature de produit ; d. La nature et l'importance des stocks ; e. Le tonnage des pommes et poires achetées ou utilisées par eux et ne provenant pas des départements cidricoles. Ces déclarations, certifiées conformes aux renseignements figurant dans les documents prévus à l'article 143 G , sont adressées en double exemplaire à la recette locale des douanes et droits indirects, la première avant le 15 mars et la seconde avant le 15 septembre de chaque année. Un de ces exemplaires est adressé, après visa par le service des douanes et droits indirects au comité des fruits à cidre et des productions cidricoles.
|
Code général des impôts, annexe iii
|
143 Z
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297028
|
1993-01-05 00:00:00
|
1576e8fecbe513d936a32bc73147c9f6a75cba2f60b4d6fa8d81c77584d789d8
|
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] |
I. – Les soumissions cautionnées des rhums et tafias hors contingent établies sous l'emprise du décret n° 51-77 du 10 janvier 1951 continuent d'être régies par les dispositions de ce décret. II. – La réexportation ou la réexpédition vers un autre Etat membre de la Communauté européenne de rhums traditionnels des départements d'outre-mer imputés sur le contingent prévu à l'article 362 du code général des impôts et préalablement importés en France métropolitaine ouvrent droit à un abondement à due concurrence du contingent d'origine. Cette augmentation est sans influence sur l'évolution du contingent attribué à la distillerie. III. – Les certificats d'exportation préalable relatifs à des livraisons à l'étranger de rhums traditionnels des départements d'outre-mer sous l'emprise du décret n° 48-1590 du 8 octobre 1948 continuent d'être régis par les dispositions de ce décret. IV. – Les conditions d'application du présent article sont fixées par arrêté du ministre chargé du budget.
|
Code général des impôts, annexe iii
|
144 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298912
|
1998-04-22 00:00:00
|
fd8aaf35e7f94b117839fa0044b59820a252a7af7833ce0281d94efd5ee9d4e9
|
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] |
Le certificat permettant d'attester que le rhum traditionnel des départements d'outre-mer répond à la définition établie par le 1° du I de l'article 403 du code général des impôts est conforme au modèle fixé par l'administration et reprend, notamment, les informations suivantes : a) Les noms de l'expéditeur et du destinataire, la période contingentaire, le département d'origine, le pays de destination, la désignation des marchandises et les quantités expédiées ; b) L'engagement de l'exportateur relatif au respect des règles en vigueur et l'attestation de qualité et d'origine visée par l'autorité compétente. Il peut être délivré par l'administration ou par un organisme agréé par elle. Cet agrément est publié au Bulletin officiel des douanes.
|
Code général des impôts, annexe iii
|
169-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298918
|
1997-04-11 00:00:00
|
eaf9d344fc3be7b6a79226594883e6b909979d94d4bd209e598718dbd52f5be1
|
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] |
Pour l'application du 2° des I et II de l'article 435 du code général des impôts, les vins, les boissons ou les produits fermentés mousseux sont ceux qui sont présentés dans des bouteilles fermées par un bouchon " champignon " maintenu à l'aide d'attaches ou de liens ou ceux qui ont une surpression due à l'anhydride carbonique en solution égale ou supérieure à 3 bar.
|
Code général des impôts, annexe iii
|
171
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298919
|
2006-01-01 00:00:00
|
ea6634d951ef402e5ecbd7fb009016500ec80401f43045017a877b7a56eb311c
|
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] |
Quels que soient le lieu où elle est effectuée, la qualité de l'opérateur (viticulteur, cave coopérative ou négociant), les pourcentages d'enrichissement alcoolique des boissons et de réduction du volume initial de ces dernières, toute opération de congélation de vins, en vue de leur concentration partielle, doit être déclarée, au préalable, au bureau de déclarations de la direction générale des douanes et droits indirects dont dépend l'atelier de concentration.
|
Code général des impôts, annexe iii
|
172
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299071
|
1993-01-05 00:00:00
|
9e91f3c7f67ef040ea7dc86b32ad3b2622b865f36e6cf51158ac8a914841e952
|
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0.029209233820438385,
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0.008986459113657475,
0.03860769420862198,
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0.0009273312170989811,
0.06489665806293488,
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0.04997749999165535,
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0.04207174852490425,
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] |
La déclaration doit mentionner : 1° Les nom, prénoms et domicile du déclarant ; 2° La quantité, la couleur et la richesse alcoolique totale (richesse acquise et richesse en puissance) des vins à concentrer ; 3° La nature des vins (vins de coupage, vins de pays, vins bénéficiant d'une appellation d'origine simple ou contrôlée) et l'indication, le cas échéant, du nom de pays ou de l'appellation d'origine des vins ; 4° Le lieu, le jour et l'heure du commencement et la durée probable des opérations.
|
Code général des impôts, annexe iii
|
173
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298928
|
1979-07-01 00:00:00
|
ee1832d5f73f58131b9a47b632c54032cc31672312f873cd533d0baaeb13e5f8
|
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] |
A la fin des travaux ou, si ceux-ci durent plus de cinq jours, à la fin de chaque journée, la déclaration prévue à l' article 173 est complétée par l'indication du volume et de la richesse alcoolique totale des vins obtenus après concentration. Lorsque la concentration doit porter successivement sur des vins de coupage, des vins de pays et des vins déclarés sous une appellation d'origine, le préparateur est tenu d'inscrire ses opérations sur un registre conforme au modèle établi par l'administration et coté et paraphé par le chef de service local. Il mentionne séparément pour les vins de coupage, pour les vins de pays et pour les vins déclarés sous une appellation d'origine le volume et la richesse alcoolique totale des vins mis en oeuvre et également des vins obtenus après concentration. Le cas échéant, à l'égard des vins déclarés sous appellation d'origine, l'inscription doit distinguer, appellation par appellation, les lots de vins en traitement. Les diverses catégories de vins, en instance de traitement ou déjà traités, doivent être logées dans des cuves, foudres ou vaisseaux distincts, revêtus d'étiquettes libellées en caractères indélébiles et permettant de les identifier.
|
Code général des impôts, annexe iii
|
174
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298929
|
1979-07-01 00:00:00
|
2550bea74d264aa1836aa319d9b4a679508892e4aafd90dd99a0ec442ba446db
|
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] |
A partir du moment où la déclaration de concentration a été souscrite et jusqu'à l'expiration d'un délai de quinze jours compté de la date de cessation des travaux, le préparateur est soumis, dans ses ateliers, magasins, caves et celliers, aux vérifications des agents du service des douanes et droits indirects et du service de la répression des fraudes. Il est tenu de leur représenter tous les vins en instance ou en cours de traitement, ou déjà traités, existant en sa possession. Les agents peuvent prélever gratuitement des échantillons de ces vins.
|
Code général des impôts, annexe iii
|
175
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299073
|
1993-01-05 00:00:00
|
67e085611e7485bcbf4c849c8d976c1a5abcea9db752bf77e25744bbe3cf3496
|
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] |
Les concentrateurs munis d'une autorisation personnelle accordée par le service des douanes et droits indirects peuvent être dispensés de souscrire la déclaration prévue à l' article 172 , à condition de consigner, avant toute fabrication, les éléments de cette déclaration sur un registre fourni par eux, coté et paraphé par le chef de service local de l'administration des douanes et droits indirects. Ce registre doit être représenté à toute réquisition des agents du service des douanes et droits indirects ou du service de la répression des fraudes. L'autorisation prévue au présent article peut être retirée en cas d'abus.
|
Code général des impôts, annexe iii
|
176
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299075
|
1993-01-05 00:00:00
|
46f13a609dcbe6b70332561d4b329232888f203adc339150f0f9b1e84b6673f0
|
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-0.01133701391518116,
-0.00929202325642109,
-0.005322915501892567,
-0.006660945247858763,
0.007818332873284817,
0.032088153064250946,
-0.03452510014176369,
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0.0002051475748885423,
0.05216633528470993
] |
Quand la concentration de vins est déclarée et opérée régulièrement et dans les limites fixées, la perte de volume subie par les vins traités est admise en décharge pour l'assiette du droit de circulation.
|
Code général des impôts, annexe iii
|
178
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298930
|
1979-07-01 00:00:00
|
3403d4f8800398bc282a97759af78b4c50123035a2f870d9c9d87eae3f5b23a5
|
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] |
Les entrepositaires agréés, les destinataires enregistrés, les expéditeurs enregistrés, les importateurs et les personnes qui réalisent des acquisitions intracommunautaires, redevables du droit de circulation dans les conditions visées à l' article 302 D du code général des impôts , ne peuvent bénéficier du tarif prévu pour les vins visés au a bis du 2° de l'article 438 du même code obtenus conformément aux dispositions prévues par le règlement (CE) n° 1234 / 2007 du Conseil du 22 octobre 2007 qu'après justification auprès du bureau de déclaration de la direction générale des douanes et droits indirects que l'alcool contenu dans le produit résulte entièrement d'une fermentation et que le produit n'a fait l'objet d'aucun enrichissement, même si celui-ci est autorisé dans les conditions prévues aux A et B de l'annexe XV bis du règlement (CE) n° 1234 / 2007 précité. Est considéré comme justificatif tout document attestant du respect des conditions précitées, émanant d'une autorité administrative chargée du contrôle des modes de production et d'élaboration des produits viti-vinicoles dans l'Etat de production.
|
Code général des impôts, annexe iii
|
178-0 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022327971
|
2010-06-11 00:00:00
|
73d5f506b60b69d007faa1de14613c55ea1a154c71dacb110b1ce079e9c0811a
|
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] |
Pour l'application des taux réduits du droit spécifique mentionnés du cinquième au huitième alinéa du a du I de l'article 520 A du code général des impôts, une petite brasserie indépendante s'entend d'une brasserie établie dans un Etat membre de la Communauté européenne qui respecte cumulativement les critères suivants : 1° elle produit annuellement moins de 200 000 hectolitres de bière ; 2° elle est juridiquement et économiquement indépendante de toute autre brasserie ; 3° elle utilise des installations physiquement distinctes de celles de toute autre brasserie ; 4° elle ne produit pas sous licence. Lorsque deux ou plusieurs petites brasseries coopèrent et que leur production annuelle additionnée ne dépasse pas 200 000 hectolitres, ces brasseries peuvent être traitées comme une seule petite brasserie indépendante.
|
Code général des impôts, annexe iii
|
178-0 bis A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298923
|
2007-01-01 00:00:00
|
e140a27f1cb37b88bd3a8407dc457431a028ae33e50bbf178c01a2ed582f861f
|
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] |
I. – La production annuelle d'une petite brasserie indépendante s'entend de la production de bière réalisée par cette brasserie au cours des douze mois de son exercice commercial après déduction du taux annuel forfaitaire de pertes mentionné à l'article 50-0 L de l'annexe IV au code général des impôts. Pour l'application des taux réduits du droit spécifique prévus du cinquième au huitième alinéa du a du I de l' article 520 A du code général des impôts, le volume de bière à prendre en compte est celui effectivement produit au cours des douze mois de l'exercice commercial précédent. II. – Les brasseries concernées transmettent au service des douanes et droits indirects territorialement compétent, au plus tard le dixième jour du mois qui suit la clôture de la comptabilité matières relative à l'exercice commercial écoulé, une déclaration de production reprenant les quantités produites, au sens du premier alinéa du I. III. – Pour les brasseries nouvellement créées, les taux réduits du droit spécifique mentionnés du cinquième au huitième alinéa du a du I de l'article 520 A du code général des impôts s'appliquent sur la base d'une déclaration prévisionnelle des quantités qu'elles envisagent de produire transmise au service des douanes territorialement compétent. Le montant du droit spécifique acquitté au titre du premier exercice est, le cas échéant, réajusté à l'issue de cet exercice au moment du dépôt de la déclaration prévue au II. IV. – En cas de demande de compensation ou de remboursement mentionnée à l'article 286 M de l'annexe II au même code, l'entrepositaire agréé doit présenter au service des douanes et droits indirects compétent tout justificatif attestant du taux du droit spécifique acquitté ou supporté pour les bières faisant l'objet de la demande.
|
Code général des impôts, annexe iii
|
178-0 bis B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100724
|
2018-06-23 00:00:00
|
79f06a1c3afecdcab62757cefcb431e3759c414f2b60c15b38759bc2c36fde39
|
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] |
Sont soumis à la réglementation édictée par l'article 514 bis du code général des impôts les essences d'absinthe et produits assimilés, les essences d'hysope, d'anis, de badiane, de fenouil et l'anéthol, que ces substances soient en nature ou en mélange, concentrées ou non, sous quelque forme qu'elles soient présentées, à l'exclusion : 1° Des médicaments composés qui figurent à la pharmacopée française ou au formulaire national, ou qui ont obtenu un visa du ministère des affaires sociales ; 2° Des plantes médicinales ou mélanges de plantes médicinales dont la vente par les herboristes est autorisée. Dispositions devenues sans objet
|
Code général des impôts, annexe iii
|
178 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034597874
|
2017-05-05 00:00:00
|
3a19e865a54dda5228cc86f0d96246c8efe675377ac69c9339402ff737fa3741
|
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] |
A l'exception de celles prévues aux articles 178 D et 178 AB les prescriptions édictées par les articles 178 A et 178 E à 178 AA ne s'appliquent pas aux pharmaciens d'officine.
|
Code général des impôts, annexe iii
|
178 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039650520
|
2019-12-20 00:00:00
|
09af16ad54b3689e62afc65fd208abc53ec207080e4b24f797b276eead6ec104
|
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] |
Il est interdit à tout importateur ou fabricant de produits visés à l'article 178 A de procéder à la vente ou à l'offre à titre gratuit desdits produits à toute autre personne que les négociants en gros en faisant le commerce sous le contrôle du service des douanes et droits indirects, les fabricants de boissons ayant qualité d'entrepositaire vis-à-vis de ce service, les pharmaciens d'officine, les parfumeurs, les fabricants dont l'industrie comporte l'utilisation de telles substances et les négociants exportateurs directs. La revente de ces produits, en nature, sur le marché intérieur est interdite à ces catégories d'acheteurs, exception faite : 1° Des négociants en gros visés ci-dessus, qui peuvent les céder uniquement aux personnes habilitées à les recevoir ; 2° Des pharmaciens d'officine sous les réserves indiquées à l'article 178 AB .
|
Code général des impôts, annexe iii
|
178 D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299078
|
1993-01-05 00:00:00
|
88e28a9f610c335e91c4c0d5362bc34341a4f11a16c1ae0505c7c517a3104a5a
|
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] |
Dans les déclarations, sur les titres de mouvement et dans les écritures tenues par le service des douanes et droits indirects, les produits visés à l'article 178 A sont inscrits et suivis en poids. Les produits renfermant de l'alcool sont soumis à la réglementation des spiritueux et leur teneur globale en essences est exprimée en poids, par litre.
|
Code général des impôts, annexe iii
|
178 E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299080
|
1993-01-05 00:00:00
|
de08ab8838cbd489118ec3245633c679cbf2eafb758d470db744056e1c03ea13
|
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] |
Quelle que soit leur provenance ou leur destination, les produits visés à l'article 178 A doivent être accompagnés de documents mentionnés au I de l'article 302 M du code général des impôts énonçant le numéro et le poids total de chacun des fûts, bidons, caisses, boîtes ou flacons composant le chargement ainsi que la nature et le poids des produits contenus dans ces récipients. L'importateur de ces mêmes produits ne peut obtenir de l'administration des douanes mainlevée de la marchandise que sur présentation d'un document mentionné au I de l'article 302 M du code précité.
|
Code général des impôts, annexe iii
|
178 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298942
|
2000-03-31 00:00:00
|
22b29d24d8013f56ada4557e386d149a293b10cfc94d47ef64f45ef80a7390d6
|
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] |
Tout expéditeur de graines d'anis, de badiane et de fenouil, par quantités supérieures à 10 kg, est tenu de se munir au bureau de déclarations de la direction générale des douanes et droits indirects d'un document mentionné au II de l'article 302 M du code général des impôts indiquant le poids des produits expédiés et l'adresse du destinataire.
|
Code général des impôts, annexe iii
|
178 G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299083
|
2000-03-31 00:00:00
|
b12d34736e2628d700ad5be350127fc68c9dfed8ad07a61d7c9e631046e51e9b
|
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] |
Aucune quantité d'essence d'absinthe ou produits assimilés ne peut circuler autrement que dans des colis, caisses, boîtes ou récipients revêtus du plomb des contributions indirectes. L'intervention du service pour l'apposition des plombs sur les colis expédiés doit être réclamée par une déclaration faite au bureau de déclarations de la direction générale des douanes et droits indirects au moins quarante-huit heures à l'avance. Aucune expédition ne peut être faite avant l'apposition des plombs. Le prix des plombs apposés est remboursé à l'administration par l'expéditeur.
|
Code général des impôts, annexe iii
|
178 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299085
|
1993-01-05 00:00:00
|
fee72c5a2facec5458797034e79ed874a46241fdeb54cb18a0c699e9d38ba9c7
|
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] |
Les dispositions des articles 451 , 454 et 455 du code général des impôts et des articles L. 24 et L. 25 du livre des procédures fiscales sont applicables aux transports des produits visés aux articles 178 A et 178 G . En outre, pour les expéditions d'essences d'absinthe ou produits assimilés, les transporteurs sont tenus de représenter les scellements intacts, à toute réquisition des personnes habilitées à verbaliser, à l'instant même de la réquisition.
|
Code général des impôts, annexe iii
|
178 I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297080
|
1982-01-01 00:00:00
|
188f155b2582aa27e52d68c7262cbffefd9e8d76ee4241c53a8c0c8831e22cc3
|
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] |
Dès l'arrivée des chargements, les destinataires sont tenus de souscrire au bureau de déclarations de la direction générale des douanes et droits indirects une déclaration d'arrivée et de déposer les documents mentionnés au I de l'article 302 M du code général des impôts ayant accompagné les produits. Ils doivent conserver les colis intacts, et éventuellement sous plombs, jusqu'à la reconnaissance du service des douanes et droits indirects. Si, après le dépôt des documents au bureau susvisé, le service ne s'est pas présenté dans les vingt-quatre ou les quarante-huit heures, selon qu'il existe ou non un poste d'agents dans la localité, les destinataires peuvent disposer des produits.
|
Code général des impôts, annexe iii
|
178 J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299088
|
2000-03-31 00:00:00
|
cc1702e70056406a577f51720b3bf3ee4df7f894285538e5f98183661b13dab1
|
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] |
Toute personne qui veut se livrer à la fabrication ou à la transformation sous une forme quelconque des produits visés à l'article 178 A doit, huit jours au moins avant le commencement des travaux, faire au bureau de déclarations de la direction générale des douanes et droits indirects une déclaration indiquant : 1° La situation de la fabrique et des locaux où sont emmagasinés les produits ; 2° Le régime de la fabrique quant aux jours et heures de travail ; 3° Les espèces et quantités respectives desdits produits en sa possession ; 4° La nature, la capacité et le numéro de poinçonnement des alambics utilisés.
|
Code général des impôts, annexe iii
|
178 L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299091
|
1993-01-05 00:00:00
|
d91c09a29baa4049aee46ad2d1379aa2c6adc0c5404dc47e2588088fc18cf8b5
|
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] |
Les fabricants d'essences d'absinthe ou de produits assimilés, d'hysope, de badiane, de fenouil et d'anis doivent inscrire sur un registre conforme au modèle agréé par le service des douanes et droits indirects et préalablement coté et paraphé par le chef de service local : 1° La nature et le poids des matières premières introduites dans l'établissement ou obtenues sur place, avec éventuellement indication du nom de l'expéditeur et du titre de mouvement qui a accompagné la marchandise ; 2° Avant chaque distillation, la date et l'heure du commencement des travaux, la nature et le poids des matières premières mises en œuvre ; 3° Dès le déchargement de l'alambic, et en tout cas, à la fin de chaque fabrication, la date et l'heure de la cessation des travaux, les espèces et quantités de produits obtenus.
|
Code général des impôts, annexe iii
|
178 M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299093
|
1993-01-05 00:00:00
|
0a758c5f83d935d67208118d42c5a497443c04bfa4fa3787ef9b01ec9363fc63
|
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] |
Les fabricants sont comptables des quantités d'essences fabriquées sur place ou reçues du dehors. Ils sont tenus d'inscrire à un compte spécial sur le registre visé à l'article 178 M : 1° Dès la fin de la fabrication ou dès la réception, les espèces et quantités de produits fabriqués obtenus dans l'usine ou reçus du dehors en indiquant, pour ces derniers, le nom de l'expéditeur et l'analyse du titre de mouvement qui a accompagné la marchandise ; 2° Par nature de produits, les quantités expédiées avec les noms et adresses des destinataires, les dates et numéros des titres de mouvement ; 3° S'il y a lieu, par espèces, les quantités utilisées sur place avec indication de la nature de cette utilisation ; 4° Par nature, celles soumises à rectification ou épuration.
|
Code général des impôts, annexe iii
|
178 N
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298943
|
1979-07-01 00:00:00
|
21fe5cac71b640d50bb88e9ffc40198b28a1f1b4f5bf2118bc9eb013b1abe8ff
|
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] |
Il est tenu par le service des douanes et droits indirects pour les fabricants un compte d'entrées et de sorties par nature de produits. Ce compte est chargé : a Des quantités existant dans l'usine lors de l'ouverture ou de la reprise des comptes ; b Des quantités fabriquées sur place ou reçues de l'extérieur ; c Des excédents constatés aux inventaires. Ce compte est déchargé : a Des quantités dont la remise en fabrication a été déclarée ; b Des quantités utilisées sur place à la préparation de boissons alcooliques, de produits alcooliques, alimentaires ou industriels ; c Des quantités enlevées à la fabrique sous couvert de titres de mouvement réguliers ; d Des quantités additionnées de substances rendant les préparations à obtenir impropres à la consommation de bouche ; e Des quantités reconnues manquantes aux inventaires.
|
Code général des impôts, annexe iii
|
178 O
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299095
|
1993-01-05 00:00:00
|
85092e649991bd28eac1992fe17750dabd52539481b60f93770560b56da5fd17
|
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] |
Les procédés de dénaturation doivent être agréés par la direction générale des douanes et droits indirects après avis du service des laboratoires. Les produits additionnés de substances dénaturantes doivent être emmagasinés à part.
|
Code général des impôts, annexe iii
|
178 P
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299098
|
1993-01-05 00:00:00
|
91c75345ae5088df2702119352c604fe81aaafdaf3e4d95ba191dca2f146faf5
|
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] |
Les agents peuvent, à toute époque, procéder à l'inventaire et arrêter la situation du compte. Le fabricant est tenu, à cet effet, de fournir gratuitement les échantillons. Si la vérification fait ressortir un excédent ou un manquant, l'excédent est ajouté aux charges et le manquant est porté en décharge. Si l'excédent ou le manquant dépasse 1 % des quantités prises en charge depuis le dernier inventaire, et sauf justifications probantes fournies par l'industriel, il est réputé provenir des manoeuvres irrégulières et il est établi un procès-verbal en vue de l'application des pénalités encourues.
|
Code général des impôts, annexe iii
|
178 Q
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043409427
|
2021-04-23 00:00:00
|
7ad270948cac5277c1d7a96c141da082926738a48b804c81f36ea1a009c52c66
|
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] |
Les industriels qui déterpènent ou rectifient des essences d'anis, de badiane ou de fenouil pour obtenir des produits dont le point de congélation est inférieur à vingt degrés centigrades peuvent obtenir décharge des déchets de fabrication. Ces déchets sont fixés d'un commun accord avec les intéressés, compte tenu des points de congélation respectifs des essences de base et des produits achevés. A cet effet, les intéressés sont tenus de mentionner lesdits points de congélation sur le registre spécial prévu à l'article 178 M .
|
Code général des impôts, annexe iii
|
178 R
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298945
|
1979-07-01 00:00:00
|
ceb8e147f9e3894f38b69956428e61cd1e0bcffb84af6c9bf8d257515c481b3e
|
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0.017114460468292236
] |
Pour l'application des dispositions des articles 178 A à 178 R et 178 T à 178 AB , peut seulement être considéré comme anéthol le produit obtenu par l'épuration des essences de badiane, de fenouil et d'anis et dont le point de congélation est au moins égal à vingt degrés centésimaux.
|
Code général des impôts, annexe iii
|
178 S
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298949
|
1979-07-01 00:00:00
|
ccb5b1567cdef9fd4a79b7f43f6bac1cf2eb2c6e6e87d68f6cb7f9edb473ea90
|
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] |
Les fabricants d'anéthol doivent inscrire sur le registre spécial visé à l'article 178 M , au fur et à mesure des arrivages, le poids et le degré de congélation des essences d'anis, de badiane ou de fenouil reçues du dehors et la référence au titre de mouvement qui a accompagné la marchandise. Les mêmes indications doivent être portées sur le registre pour les essences obtenues sur place et destinées à être transformées en anéthol.
|
Code général des impôts, annexe iii
|
178 T
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298950
|
1979-07-01 00:00:00
|
56331b1395e2ed2e049c35ccbca31c8d890992bce0ba3635498f0be320d52c3e
|
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] |
Les fabricants sont comptables, en anéthol, des essences de badiane, de fenouil ou d'anis introduites ou fabriquées dans leurs établissements. Le rendement minimal en anéthol des produits susvisés est fixé forfaitairement à 80 % pour la badiane, à 75 % pour le fenouil et à 72 % pour l'anis, avec tolérance de 2 % en moins pour tenir compte des incidents de fabrication et des pertes en magasin. Tout manquant constaté, supérieur aux limites de cette tolérance, est réputé provenir de manoeuvres irrégulières et il est établi un procès verbal en vue de l'application des pénalités encourues. Toutefois, les déchets réels de fabrication peuvent, sur justification de l'industriel, être admis en décharge. Les excédents de fabrication sont déclarés et pris en charge au compte visé à l'article 178 V .
|
Code général des impôts, annexe iii
|
178 U
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298951
|
1979-07-01 00:00:00
|
077ac23986f437c51be1f5f4e972f31f046b674f4d70a88ae32767fd79e21e6e
|
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] |
Il est tenu par le service, à l'égard des fabricants et sous les mêmes sanctions, un compte d'entrées et de sorties d'anéthol analogue à celui prévu à l'article 178 O . Ce compte peut être arrêté à toute époque. Les fabricants doivent à la demande du service fournir les échantillons dans les conditions fixées à l'article 178 Q .
|
Code général des impôts, annexe iii
|
178 V
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298952
|
1979-07-01 00:00:00
|
f40fcc298e23629e9af329a81c75b0b21b9977ce57dbdafe4a63728b6400e4e7
|
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] |
Les importateurs et les négociants en gros de produits visés à l'article 178 A , qui livrent lesdits produits d'achat aux industriels ou aux utilisateurs autorisés par l'article 178 D à les recevoir, sont tenus de souscrire la déclaration prévue à l'article 178 L. Ils sont comptables des quantités reçues. Ils sont tenus d'inscrire toutes leurs réceptions, leurs expéditions et les utilisations sur place sur le registre spécial visé à l'article 178 M . Il est tenu aux intéressés, dans les conditions indiquées à l'article 178 O , un compte d'entrées et de sorties identique à celui tenu chez les fabricants. Ce compte est vérifié et réglé dans les conditions fixées à l'article 178 Q .
|
Code général des impôts, annexe iii
|
178 W
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298953
|
1979-07-01 00:00:00
|
2828300b3c397440a7455d349f79d1f7e9e2125f286f669aa6b276238fec3fb6
|
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] |
A l'exception des fabricants, des importateurs et des négociants en gros, respectivement visés aux articles 178 L et 178 W , peuvent seuls recevoir et détenir les produits énumérés à l'article 178 A , les utilisateurs visés à l'article 178 D . Ces utilisateurs sont tenus de souscrire la déclaration prévue à l'article 178 L .
|
Code général des impôts, annexe iii
|
178 X
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298954
|
1979-07-01 00:00:00
|
ef23925773c28c88d656cd0534c834db8dc3c02d0e127d0f923e5c3b3a4d2281
|
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] |
Il est ouvert aux utilisateurs un compte d'entrée et de sortie par nature de produits. Ce compte est chargé : a. Des quantités existant dans l'usine lors de l'ouverture ou de la reprise des comptes ; b. Des quantités reçues de l'extérieur ; c. Des excédents constatés aux inventaires. Il est déchargé : a. Des quantités utilisées sur place et ayant fait l'objet de déclarations de mise en oeuvre ; b. De celles additionnées de substances rendant les préparations à obtenir impropres à la consommation de bouche ; c. De celles reconnues manquantes aux inventaires. Le compte prévu au présent article est suivi et réglé dans les conditions indiquées aux articles 178 O et 178 Q .
|
Code général des impôts, annexe iii
|
178 Y
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298955
|
1979-07-01 00:00:00
|
021d58ebd030732cc2972b551fd19f28240d6b89b370b67083ab246a78270a20
|
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] |
Toute mise en œuvre de produits visés à l'article 178 A doit être précédée d'une déclaration souscrite au moins une heure à l'avance et énonçant la nature et le poids des matières de base et la préparation à obtenir. Les utilisateurs qui souscrivent tous les jours des déclarations de fabrication peuvent être autorisés à les consigner, dans les conditions fixées par le service, sur des registres fournis par eux et conformes au modèle agréé par l'administration. Ces registres sont préalablement cotés et paraphés par le chef de service local.
|
Code général des impôts, annexe iii
|
178 Z
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298956
|
1979-07-01 00:00:00
|
a43ab98782634a409605412abeaef97c85c45c066d899104f17a41e9797a06f9
|
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0.03623637557029724
] |
L'administration peut, sur la demande des fabricants, des importateurs, des négociants en gros ou des utilisateurs d'essence de badiane, d'anis, de fenouil, d'hysope ou d'anéthol, et après avis du service des laboratoires de la direction générale des douanes et droits indirects, dispenser des formalités à la circulation prévues à l'article 178 F les essences additionnées de substances dénaturantes et les préparations composées destinées à la fabrication de confiserie, d'extraits alimentaires, de dentifrices, de produits de parfumerie et de toilette et d'autres produits similaires, dans lesquelles les essences visées ne constituent pas l'élément dominant ou sont additionnées de substances rendant la préparation impropre à la fabrication d'une boisson anisée.
|
Code général des impôts, annexe iii
|
178 AA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299100
|
1989-07-14 00:00:00
|
3073fe4d197499dab96440ad123305d902356d6cb9cec1f1ecba6676e214a026
|
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] |
Les pharmaciens d'officine sont tenus de déposer au bureau de déclarations de la direction générale des douanes et droits indirects, dès l'arrivée des chargements, les documents mentionnés au I de l'article 302 M du code général des impôts ayant accompagné les produits visés à l'article 178 A . Ils peuvent délivrer ces produits seulement aux conditions suivantes : 1° Sous forme de préparations magistrales ou de préparations composées inscrites à la pharmacopée ou au formulaire national ; 2° En nature, dans les conditions fixées à l'article L. 3322-5 du code de la santé publique. Les pharmaciens d'officine doivent tenir, sur un registre préalablement coté et paraphé par le pharmacien inspecteur de santé publique, un compte d'entrées et de sorties par nature de produits. Ce compte fait apparaître, d'une part : a. Les quantités existant dans l'officine lors de l'ouverture ou de la reprise du compte ; b. Les quantités reçues de l'extérieur ; c. Les excédents constatés aux inventaires ; et, d'autre part : a. Les quantités utilisées sur place ou vendues en nature ; b. Les quantités reconnues manquantes aux inventaires. Les quantités reçues et les utilisations qui ne donnent pas lieu à inscription à l'ordonnancier sont immédiatement portées au compte. Les utilisations et les ventes qui donnent lieu à inscription à l'ordonnancier peuvent n'être transcrites que mois par mois. Les pharmaciens inspecteurs de santé publique contrôlent l'utilisation qui est faite des essences, et éventuellement de l'anéthol, dans les officines et dans les établissements pharmaceutiques. Le ministre des affaires sociales informe le ministre de l'économie et des finances de tout abus constaté, en vue de permettre l'application, le cas échéant, des dispositions répressives prévues en la matière.
|
Code général des impôts, annexe iii
|
178 AB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299105
|
2001-03-31 00:00:00
|
7482a3e75d15673270e90c9f267f6bbbdf7dfe517b18db7a78de5f48af602878
|
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] |
Les poinçons de maître et de responsabilité, les poinçons de garantie utilisés par les professionnels habilités par une convention conclue avec l'administration des douanes et droits indirects dans les conditions prévues au deuxième alinéa du I de l'article 535 du code général des impôts, par les organismes de contrôle agréés dans les conditions prévues au II de cet article et par les services de la garantie doivent être conformes aux modèles fixés par décret. Les marquages au laser sont soumis à la même obligation. Les poinçons ou les marquages au laser sont apposés sur les ouvrages dans les conditions que l'administration détermine.
|
Code général des impôts, annexe iii
|
183
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027433376
|
2013-05-20 00:00:00
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ec0b59db31097b99ebbc32e3c891ebfc71dfc7b90ddad1c051b456037da34603
|
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] |
Les poinçons de garantie métalliques utilisés par les professionnels habilités, par les organismes de contrôle agréés et par les bureaux de garantie portent un signe caractéristique particulier, déterminé par la Monnaie de Paris. Ce signe est changé toutes les fois qu'il est nécessaire.
|
Code général des impôts, annexe iii
|
184
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027433373
|
2013-05-20 00:00:00
|
ce37034d26359ac4ef1f8549aa24810e641fced64b0ab951b44cc6908e95650d
|
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0.014928745105862617,
0.0051143718883395195,
0.02821182832121849
] |
Tous les poinçons de garantie métalliques sont fabriqués par la Monnaie de Paris, qui les fait parvenir aux bureaux de garantie, aux professionnels habilités et aux organismes de contrôle agréés et en conserve les matrices.
|
Code général des impôts, annexe iii
|
186
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027433370
|
2013-05-20 00:00:00
|
98404f341d7e9234a24428dd285c13e94b5fd01076ba747f8b6f8c4fdf76556f
|
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] |
Les ouvrages d'or aux titres légaux de 585 millièmes et 375 millièmes sont revêtus respectivement des poinçons de titre ou du marquage au laser conformes au tableau annexé au décret n° 95-612 du 5 mai 1995 . Les fabricants d'ouvrages d'or aux titres légaux de 585 millièmes et 375 millièmes peuvent, en outre, y faire figurer une indication du titre en millièmes, sans préjudice de l'apposition du poinçon de garantie ou du marquage au laser qui seul fait foi du titre.
|
Code général des impôts, annexe iii
|
186 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027433366
|
2013-05-20 00:00:00
|
3779fce0cc34751b610c953c417a3be8a71dbb867ced0a337a936f41c76a3232
|
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] |
Pour l'application du b de l'article 524 bis du code général des impôts, les seuils de dispense d'attestation de la garantie du titre sont fixés à un poids inférieur à 3 grammes pour les ouvrages contenant de l'or ou du platine et à 30 grammes pour les ouvrages contenant de l'argent.
|
Code général des impôts, annexe iii
|
186 ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027433363
|
2013-05-20 00:00:00
|
e7d5f528370646c7d707add0ca1dfd39c15f7e53dc058f212b587205768c8116
|
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] |
La garantie du titre est attestée, hors les cas où le professionnel bénéficie d'une délégation de poinçon de garantie, par le bureau de garantie du ressort dont relève le professionnel ou par un organisme de contrôle agréé. Le nombre et les circonscriptions des bureaux de garantie sont fixés par le ministre chargé du budget.
|
Code général des impôts, annexe iii
|
187
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027433361
|
2013-05-20 00:00:00
|
181aa5ec181628c0eb84b359f5c4898de0bc8a056a9d1d0cd5cb31ba55efe31a
|
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] |
L'essai est effectué au touchau. Il peut également être procédé à un essai à la coupelle ou à un essai par la voie humide ou à un essai par toute autre méthode en vigueur assurant un niveau de sécurité et de fiabilité équivalent, auprès du service commun des laboratoires du ministère de l'économie, des finances et de l'industrie lorsque le bureau de garantie l'estime nécessaire.
|
Code général des impôts, annexe iii
|
189
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297103
|
2006-07-23 00:00:00
|
6650f830728c3eef477fdcf5ea241f481a2facb45ffcae6805ccf76e3b9692a7
|
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] |
L'essai peut porter également sur les prélèvements de métal opérés par le service des douanes et droits indirects au cours de la fabrication.
|
Code général des impôts, annexe iii
|
190
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297106
|
2006-07-23 00:00:00
|
dd5d71457fb2b91bdc404375415040defce55bdcfb1289c3736b0dcb0b088950
|
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] |
Les professionnels peuvent faire déterminer, par les bureaux de garantie, le titre des lingots, apprêts ou composants, entrant dans leurs fabrications. La rémunération du bureau est fixée par arrêté du ministre chargé des finances (1). (1) Voir annexe IV, art. 56 J bis .
|
Code général des impôts, annexe iii
|
191
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297108
|
1980-11-07 00:00:00
|
3d20b29857422f3363c8ba77cef2219aa51f6bb6057f892c53cb29bc27729773
|
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] |
Les ouvrages d'or, d'argent et de platine qui, sans être au-dessous du plus bas des titres fixés par la loi, ne sont pas exactement à l'un d'eux, sont marqués au titre légal immédiatement inférieur à celui trouvé par l'essai ou sont brisés ou exportés si le propriétaire le souhaite. Toutefois, il peut être demandé un nouvel essai par le propriétaire.
|
Code général des impôts, annexe iii
|
203
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299111
|
2006-07-23 00:00:00
|
5829266282e52749c04189bc48fa67e81eadec08e3e7d8517387b08b49ca105a
|
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] |
En cas de contestation sur le titre, une prise d'essai sur l'ouvrage peut être effectuée et envoyée au service commun des laboratoires du ministère de l'économie, des finances et de l'industrie.
|
Code général des impôts, annexe iii
|
204
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299114
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2006-07-23 00:00:00
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58881b26ad14fb29e0a367a1b390ac53c2862b16037afcfbcce01f7f79de88a0
|
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] |
En fonction des résultats de l'essai du service commun des laboratoires du ministère de l'économie, des finances et de l'industrie, l'ouvrage est définitivement titré et, s'il y a lieu, marqué conformément à ce résultat ou est brisé ou exporté s'il est inférieur au titre minimum légal.
|
Code général des impôts, annexe iii
|
205
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299117
|
2006-07-23 00:00:00
|
200e929ada9fd6070c374e109052bb6fd77d0c8d33166f9847668a345663394f
|
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] |
Tout propriétaire d'un ouvrage d'or, de platine ou d'argent portant le poinçon de la garantie peut exercer une action contre le fabricant ou l'importateur si le titre réel ne correspond pas à celui indiqué par le poinçon. En cas de doute, il peut demander au directeur interrégional des douanes et droits indirects territorialement compétent ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, au directeur régional des douanes et droits indirects un nouvel essai.
|
Code général des impôts, annexe iii
|
207
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032881508
|
2016-07-10 00:00:00
|
84d04fc63558231956452d8e7568b9d3d4bcddc234fd1586f28a7f135e6354bc
|
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] |
Dans tous les cas, les cornets et boutons d'essai sont remis au propriétaire de la pièce.
|
Code général des impôts, annexe iii
|
208
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298966
|
1979-07-01 00:00:00
|
6939ed81015fb34070e50d67b6e02f1be628c15148c240839163f5afb7cab4e6
|
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] |
La déclaration prévue à l'article 527 du code général des impôts mentionne le nombre des ouvrages en platine, en or et en argent poinçonnés le mois précédent par le bureau de garantie, la date de l'apport à la marque et le montant de la contribution correspondant. Elle doit être accompagnée des fiches d'apport à la marque de ces ouvrages, établies par l'opérateur et visées par le bureau de garantie lors du dépôt des ouvrages en métaux précieux auprès de ce bureau pour être marqués des poinçons de titre légaux. Cette déclaration est envoyée ou déposée auprès de la recette des douanes et droits indirects territorialement compétente dans le ressort de laquelle est établi le bureau de garantie dont dépend le redevable. Lorsque les redevables paient la contribution au comptant, les ouvrages en métaux précieux ne leur sont restitués que sur présentation de la quittance de paiement. La forme et le contenu des fiches d'apport à la marque sont définis par arrêté du ministre chargé du budget.
|
Code général des impôts, annexe iii
|
209-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299128
|
2006-07-23 00:00:00
|
8f3c242203dabee039510240e1f1649c7c5ce5f21146173c16f5898fe11de4b2
|
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