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Lorsqu'un bateau destiné à une navigation privilégiée telle qu'elle a été définie à l'article 42 cesse d'y être affecté, ce changement d'affectation doit être déclaré au service des douanes auprès duquel la francisation ou l'inscription a été effectuée. Une déclaration préalable doit être également déposée dans un bureau de douane lorsque des articles d'équipement ou de gréement y compris les engins et filets de pêche doivent être débarqués en vue de recevoir une affectation non privilégiée.
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Code général des impôts, annexe iv
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46
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300393
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1979-07-01 00:00:00
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0fc471211d59677a6b23440e16f45fdacc2802d4870d90c5cfbd9f41b1868ecc
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] |
Les dispositions de l'article 276 du code général des impôts sont rendues applicables aux personnes ou sociétés mentionnées au I de l'article 284 de ce code ou susceptibles de bénéficier des dispositions prévues : 1° Au 10° du 4 de l'article 261 dudit code ; 2° A l'article 275 du même code, lorsqu'elles réalisent des exportations, des livraisons exonérées en vertu du I de l'article 262 ter dudit code ou des livraisons dont le lieu est situé sur le territoire d'un autre Etat membre de l'Union européenne en application du 1° du I de l'article 258 A du code précité. 3° A l'article 277 A du même code.
|
Code général des impôts, annexe iv
|
49
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043592523
|
2021-07-01 00:00:00
|
b702445978f573ecfbf8fb183288a5f6499704764b6c766c3980f0212c179a01
|
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] |
Les droits et pénalités susceptibles d'être mis à la charge des redevables visés à l'article 49 s'entendent de la taxe sur la valeur ajoutée et des impositions additionnelles à celle-ci éventuellement exigibles sur la vente en l'état ou après transformation à des destinations non exonérées de matières ou produits reçus en franchise et des pénalités prévues au chapitre II du livre II du code général des impôts.
|
Code général des impôts, annexe iv
|
50
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300401
|
1979-07-01 00:00:00
|
a3289fc891167b6bb55e2cd5b2f67b8646cf0b576f2e1a411cd617a25928d063
|
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] |
Les redevables définis à l'article 49 peuvent recourir aux divers modes de cautionnement admis en matière de taxes sur le chiffre d'affaires. S'il s'agit de cautionnement personnel la garantie demandée peut être fournie par une société de cautionnement constituée par un groupement professionnel ou interprofessionnel et spécialement agréé.
|
Code général des impôts, annexe iv
|
50 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300402
|
1979-07-01 00:00:00
|
30150fd38191eb031a8b9d21fa3dfcb0b99c5e95fb32e6c6822b787da645531d
|
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I. – Toute entrée sur les lieux où sont organisés des spectacles visés au I de l'article 290 quater du code général des impôts doit être constatée par la remise d'un billet extrait d'un carnet à souches ou d'un distributeur automatique ou, à défaut de remise d'un billet, être enregistrée et conservée dans un système informatisé, avant l'accès au lieu du spectacle. II. – Les exploitants de spectacles qui utilisent des systèmes de billetterie informatisée comportant ou non l'impression de billets doivent se conformer aux obligations prévues au cahier des charges annexé à l'arrêté du 8 mars 1993. III. – L'entrée doit faire l'objet d'un contrôle manuel ou électronique. Lorsqu'un billet est imprimé, il doit rester entre les mains du spectateur. Si ce billet comporte deux parties, l'une reste entre les mains du spectateur et l'autre est retenue au contrôle. Chaque partie du billet, ainsi que la souche dans le cas d'utilisation de carnets, doit porter de façon apparente ou sous forme d'informations codées : 1° Le nom de l'exploitant ; 2° Le numéro d'ordre du billet ; 3° La catégorie de la place à laquelle celui-ci donne droit ; 4° Le prix global payé par le spectateur ou s'il y a lieu la mention de gratuité ; 5° Le nom du fabricant ou de l'importateur si l'exploitant a eu recours à des carnets ou à des fonds de billets préimprimés. Si les billets comportent des mentions codées, le système doit permettre de restituer les informations en clair. Les billets provenant d'un carnet à souches ou émis sur des fonds de billets préimprimés doivent être numérotés suivant une série ininterrompue et utilisés dans leur ordre numérique. Les billets pris en abonnement ou en location doivent comporter, outre les mentions prévues ci-dessus, l'indication de la séance pour laquelle ils sont valables. Les billets émis par le biais de systèmes informatisés doivent comporter un identifiant unique mémorisé dans le système informatisé. Chaque billet ne peut être utilisé que pour la catégorie de places qui y est indiquée. IV. – Les obligations concernant les mentions à porter sur les billets d'entrée dans les établissements de spectacles cinématographiques, la fourniture et l'utilisation de ces billets sont fixées par la réglementation de l'industrie cinématographique. (2e à 6e alinéas supprimés)
|
Code général des impôts, annexe iv
|
50 sexies B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026203838
|
2012-07-20 00:00:00
|
81de45ed84b6b68dddc8c65bd658a5031a05ccc227a079b19158720643e5ad00
|
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] |
Les exploitants de spectacles peuvent employer des carnets spéciaux pour chaque représentation comprenant, par catégorie de places, un nombre de billets égal à celui des places susceptibles d'être occupées. Chaque billet ainsi que sa souche doit indiquer, en dehors des énonciations prévues aux deuxième à septième alinéas du III de l'article 50 sexies B , le numéro de la place à laquelle il donne droit et la séance pour laquelle il est valable. Les billets qui correspondent aux places gratuites ou à prix réduit sont annulés et restent attachés à la souche. Les carnets afférents à chaque représentation doivent contenir les billets non délivrés ; ils sont enliassés et conservés par l'exploitant.
|
Code général des impôts, annexe iv
|
50 sexies C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300409
|
2007-10-07 00:00:00
|
10da7b8b258953117d3287b1f6a68aebd60b230341542fcd3613422ee31aa2a5
|
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] |
Pour les représentations occasionnelles, il peut être fait usage de cartes d'entrée. Celles-ci doivent être munies d'un coupon détachable ; la carte et le coupon comportent les mentions prévues pour les billets et sont utilisés dans les mêmes conditions que ceux-ci.
|
Code général des impôts, annexe iv
|
50 sexies D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300410
|
1979-07-01 00:00:00
|
4f1b15a36a3c5cb8404e33805f0d85dc74435e92824846f5a2d48bd165ee2192
|
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] |
Si, après la délivrance d'un billet, un spectateur désire changer de place et que ce changement entraîne une augmentation de prix, le complément doit être constaté par la délivrance d'un billet supplémentaire établi dans les mêmes conditions que les autres billets et portant le montant du supplément encaissé. La mention du supplément de prix ne concerne pas les billets d'entrée dans les établissements de spectacles cinématographiques. Si, après la délivrance d'un billet imprimé par une caisse automatisée ou un système informatisé dans les conditions prévues à l'article 50 sexies B, un spectateur désire changer de catégorie de place, il doit être procédé à l'annulation de son billet et à la délivrance d'un nouveau billet correspondant à la place qu'il souhaite occuper.
|
Code général des impôts, annexe iv
|
50 sexies E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301324
|
2007-10-07 00:00:00
|
2bc74572c2a7485b397f1359fb82cf50b38f957be086287abbd0f786251b3fe7
|
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] |
I. - Les fabricants, importateurs ou marchands doivent déclarer leurs livraisons de billets ou cartes d'entrée aux exploitants de spectacles, en précisant : 1° Les noms et adresses des exploitants destinataires ; 2° Le nombre et les numéros des fonds de billets livrés. II. - Les détenteurs ou les propriétaires de logiciels de billetterie doivent déclarer leurs livraisons de billets ou de cartes d'entrée aux exploitants de spectacles utilisant leur logiciel, en précisant : 1° Les noms et adresses des exploitants de spectacles destinataires ; 2° Le nombre des billets ou cartes d'entrée livrés, par catégorie de places, ainsi que les numéros des billets. Les personnes soumises aux déclarations prévues au présent article doivent les adresser au service des impôts dont elles dépendent dans les huit jours qui suivent les livraisons. Les exploitants de spectacles qui achètent leurs billets directement à l'étranger sont considérés comme importateurs et astreints aux déclarations prévues au présent article.
|
Code général des impôts, annexe iv
|
50 sexies F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301328
|
2007-10-07 00:00:00
|
ff5541773c636370600cc388dae1d707679ed9a606fc019269083771662555bc
|
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] |
Les exploitants de spectacles sont comptables des billets qu'ils ont reçus ou imprimés ; ils doivent présenter les coupons de contrôle et les billets non utilisés à toute réquisition des agents des impôts. Les agents des impôts ont accès aux lieux où sont organisés des spectacles pour toutes vérifications utiles. Les caisses automatisées et les systèmes informatisés sont pourvus de dispositifs qui permettent aux agents des impôts, chargés du contrôle, de vérifier à tout moment que l'utilisation des matériels est conforme aux cahiers des charges et de s'assurer du respect de la réglementation en vigueur.
|
Code général des impôts, annexe iv
|
50 sexies G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300412
|
2007-10-07 00:00:00
|
d24c8cfe55c80589da39a73443a1d883e6489cad05778fa76be429b1f2d43332
|
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] |
Les exploitants de spectacles sont tenus d'établir, dès la fin de chaque journée ou représentation, un relevé comportant, pour chaque catégorie de places : le nombre de billets émis, le prix de la place et la recette correspondante. Dans le cas des billets qui ne sont pas émis par le biais de systèmes informatisés, le relevé doit comporter, en outre, pour chaque catégorie de places, les numéros des premiers et derniers billets délivrés. Tous registres ou documents présentant les indications prévues ci-dessus tiennent lieu de relevé. Les relevés doivent être tenus à la disposition des agents des impôts et conservés par les exploitants selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iv
|
50 sexies H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301332
|
2007-10-07 00:00:00
|
9abc95c9f605ecff5915b2ec0fffe26f8c8e61918dd2527a7eab4fec769aa548
|
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] |
I. – Tout utilisateur d'un système de billetterie informatisée doit se conformer au cahier des charges annexé à l'arrêté du 8 mars 1993 modifié. II. – Les utilisateurs susmentionnés déclarent à la direction des services fiscaux dont ils dépendent la mise en service d'un système informatisé de billetterie ou de caisse enregistreuse au plus tard lors de la première utilisation. Cette déclaration comporte les mentions suivantes nécessaires à la description du système utilisé : 1° Le nom du logiciel, son numéro de version et, le cas échéant, sa date ainsi que l'identité de son concepteur ou le nom du progiciel ; 2° La configuration informatique ; 3° Le système d'exploitation ; 4° Le langage de programmation ; 5° Le format du logiciel source ou exécutable fourni par le concepteur ; 6° La description fonctionnelle du système ; 7° Le fac-similé d'un billet, d'un coupon de gestion et d'un relevé de recettes ; 8° Les sécurités mises en oeuvre. Les modifications du système sont portées à la connaissance de l'administration dans les conditions prévues au premier alinéa.
|
Code général des impôts, annexe iv
|
50 sexies I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300414
|
2007-10-07 00:00:00
|
277820bf2a69a1ee6597f5714dacf0b948e45f7b70cf0e125daf0dd1eabcf7d6
|
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] |
Les informations prévues au 2 de l'article 298 sexdecies F et au II de l'article 298 sexdecies G du code général des impôts sont les suivantes : a. Raison sociale ; b. Adresses physique et postale (si différentes) ; c. Adresse (s) électronique (s) ; d. Nom de la personne physique à contacter dans l'entreprise ; e. Numéro de téléphone et adresse électronique du contact ; f. Description de l'activité ; g. Numéro d'identification fiscal national ; h. Déclaration attestant, le cas échéant, que l'entreprise n'a pas établi le siège de son activité économique sur le territoire de l'Union européenne et qu'elle n'y dispose pas d'un établissement stable.
|
Code général des impôts, annexe iv
|
50 sexies J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043592513
|
2021-07-01 00:00:00
|
d207c3f9ed1d30d7061d0e77d46e4d173bea13c0dd0c293715ccfb6d515f2a2d
|
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] |
Les informations prévues au II de l'article 298 sexdecies H du code général des impôts relatives à l'assujetti ou à l'intermédiaire mentionné à ce même II et fournies par cet assujetti ou cet intermédiaire sont les suivantes : a) Raison sociale ; b) Adresses physique et postale (si différentes) ; c) Adresse (s) électronique (s) et sauf pour les intermédiaires site internet ; d) Nom de la personne physique à contacter dans l'entreprise ; e) Numéro de téléphone et adresse électronique du contact ; f) Description de l'activité, sauf pour les intermédiaires ; g) Numéro individuel d'identification à la taxe sur la valeur ajoutée mentionné à l'article 286 ter du code général des impôts ou, à défaut d'une telle identification, le numéro fiscal national. Pour chaque assujetti qu'il représente, l'intermédiaire transmet également, avant que cet assujetti ne commence à bénéficier du régime particulier, le numéro individuel d'identification de taxe sur la valeur ajoutée mentionné au 3 du III du même article 298 sexdecies H du code général des impôts.
|
Code général des impôts, annexe iv
|
50 sexies K
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043592507
|
2021-07-01 00:00:00
|
a717f9f71ddd7fb9532497d35149b85e8bcf6444717b2c505da2ba0c389d9551
|
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] |
1. L'audit mené par l'administration des douanes s'effectue sur la base des grilles d'audit définies au 3. du présent article, dans les locaux du demandeur. 2. Lorsque toute ou partie des locaux du demandeur se situent hors du territoire français, ce dernier doit apporter la preuve, par tout moyen, que les conditions figurant dans les grilles d'audit sont remplies. 3. Les grilles d'audit énoncées à l' article 202 G de l'annexe II du code général des impôts permettant à l'administration des douanes de vérifier le respect des critères pour devenir opérateur de détaxe et de prononcer sa décision d'agrément figurent en annexe à l'arrêté du 18 janvier 2021 pris pour l'application de l'article 202 G de l'annexe II au code général des impôts relatif aux grilles d'audit pour l'agrément d'opérateur de détaxe.
|
Code général des impôts, annexe iv
|
50 sexies L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045762689
|
2022-05-07 00:00:00
|
8ae4c27cf907ed5b04092ef022001f98679f450b1b2609dc92983e55e2be2a3c
|
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] |
Les informations prévues au III de l'article 298 sexdecies J sont les suivantes : a) la raison sociale du propriétaire du bien ; b) les adresses physique et postale (si différentes) du propriétaire du bien ; c) le numéro d'identification fiscal national du propriétaire du bien ; d) le numéro de taxe sur la valeur ajoutée intracommunautaire du propriétaire du bien ou celui de son représentant fiscal au sein de l'Union européenne ; e) la date à laquelle le propriétaire du bien a été informé de ses obligations en matière de taxe sur la valeur ajoutée ; f) l'identifiant douanier EORI du propriétaire du bien ou de l'opérateur économique ayant procédé aux formalités douanières d'importation ; g) le numéro de référence inscrit sur la déclaration en douane d'importation du bien ; h) l'Etat ou le territoire de provenance du bien ; i) la nature et la quantité numéraire du bien ; j) la durée de détention du bien ; k) le lieu et date de livraison du bien.
|
Code général des impôts, annexe iv
|
50 sexies M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041765958
|
2020-03-30 00:00:00
|
5c5d4b38fd415822a1bfeb725b869da7601247c1005e67fc39eeea086451173b
|
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] |
L'exonération de taxe sur la valeur ajoutée mentionnée au 2° du II de l'article 291 du code général des impôts et relative aux biens importés définitivement dans le cadre des franchises fiscales communautaires s'applique dans les cas et selon les modalités prévues aux articles 50 octies à 50 octies C . Pour l'application des dispositions correspondantes on entend par : 1° Biens personnels : Les biens affectés à l'usage personnel des intéressés ou aux besoins de leur foyer qui ne traduisent ni par leur nature, ni par leur quantité une préoccupation d'ordre commercial et ne sont pas destinés à l'exercice d'une activité économique au sens de l' article 256 A du code général des impôts . 2° Résidence normale : Le lieu où une personne demeure habituellement, c'est-à-dire pendant au moins 185 jours par année civile, en raison d'attaches personnelles et professionnelles, ou dans le cas d'une personne sans attaches professionnelles, en raison d'attaches personnelles révélant des liens étroits entre elle-même et l'endroit où elle habite. Toutefois, la résidence normale d'une personne dont les attaches professionnelles sont situées dans un lieu différent de celui de ses attaches personnelles, et qui, de ce fait, est amenée à séjourner alternativement dans des pays différents, se situe au lieu de ses attaches personnelles, à condition qu'elle y retourne régulièrement. Cette dernière condition n'est pas requise lorsque la personne effectue un séjour dans le territoire de la Communauté pour l'exécution d'une mission d'une durée déterminée. La fréquentation d'une université ou d'une école n'implique pas le transfert de la résidence normale ; 3° Alcools et boissons alcooliques : Les produits soumis aux droits d'accises mentionnés aux articles 402 bis, 403 , 438 et au a du I de l'article 520 A du code général des impôts ; 4° Tabacs manufacturés : L'ensemble des produits définis aux articles 275 A à 275 G de l'annexe II au code général des impôts.
|
Code général des impôts, annexe iv
|
50 septies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020786757
|
2009-06-25 00:00:00
|
41ba4f298963492b06d9ff98e63c88f93eddd235c0d3f78b9fca8ee84de086cb
|
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Les biens désignés ci-après sont admis en exonération de la taxe sur la valeur ajoutée exigible lors de leur importation dans les conditions et selon les limites prévues par le règlement (CEE) n° 918/83 du 28 mars 1983, modifié par le règlement (CE) n° 274/2008 du Conseil du 17 mars 2008 et par l'arrêté du 16 septembre 2004 et, le cas échéant, dans les conditions particulières prévues au présent article pour les besoins de la taxe sur la valeur ajoutée : 1° Les biens personnels appartenant à des personnes physiques transférant leur résidence normale située en dehors de la Communauté européenne en France ; 2° Les biens personnels importés à l'occasion d'un mariage et ceux offerts à cette occasion ; 3° Les biens personnels recueillis dans le cadre d'une succession ; 4° Les biens constituant les trousseaux, requis d'études et autres objets mobiliers d'élèves ou d'étudiants ; 5° Les biens compris dans un envoi d'une valeur intrinsèque qui n'excède pas 22 €, lorsque l'importation est réalisée en Guadeloupe, à La Réunion ou en Martinique ; 6° Les envois adressés de particulier à particulier, dans la limite d'une valeur globale n'excédant pas 45 € ou, pour les marchandises désignées ci-après dans les limites quantitatives suivantes par envoi : a. Produits du tabac : 50 cigarettes ou 25 cigarillos ou 10 cigares ou 50 grammes de tabacs à fumer ; b. Alcools et boissons alcooliques : 1 litre pour les boissons distillées et boissons spiritueuses ayant un titre alcoométrique de plus de 22 % volume, alcool éthylique non dénaturé ayant un titre alcoométrique de plus de 80 % volume ; ou 1 litre pour les boissons distillées, boissons spiritueuses, apéritifs à base de vin ou d'alcool, tafia, saké ou boissons similaires, ayant un titre alcoométrique de 22 % volume ou moins, les vins mousseux, vins de liqueur ; ou 2 litres pour les vins tranquilles ; c. Parfums : 50 grammes ou 0, 25 litre pour les eaux de toilette ; Les marchandises mentionnées aux a à c contenues dans un envoi excédant en quantités les seuils ci-avant sont soumises en totalité à la taxe sur la valeur ajoutée lors de leur importation ; 7° Les biens d'investissement et autres biens d'équipements importés en France à l'occasion d'un transfert d'activités par les entreprises qui ont déclaré, au préalable, le commencement de leur activité dans les conditions prévues à l' article 286 du code général des impôts . Pour l'application de la taxe sur la valeur ajoutée, ne bénéficient pas de l'exonération les biens d'investissement et d'équipement qui sont : a. Exclus du droit à déduction en application de l' article 273 du code général des impôts et des textes pris pour son application ; b. Destinés à l'exercice d'une activité exonérée au titre des articles 261 à 261 E du code général des impôts ; c. La propriété de personnes exerçant une profession libérale et des personnes morales qui exercent une activité sans but lucratif. Le non-respect des conditions d'application de l'article 37 du règlement (CEE) n° 918/83 du 28 mars 1983 demeure sans incidence sur l'application de l'exonération de la taxe ; 8° Les produits obtenus sur des biens fonds situés dans un pays tiers à la Communauté européenne, à proximité immédiate de la France, par des producteurs agricoles dont le siège de l'exploitation est situé en France, ainsi que les chevaux de race pure n'ayant pas plus de 6 mois d'âge nés dans un pays tiers d'un animal sailli en France puis exporté temporairement pour mettre bas et, pour ce qui concerne les produits de l'élevage, sous réserve qu'ils proviennent d'animaux élevés, acquis ou importés aux conditions générales d'imposition en vigueur en France ; 9° Les semences, engrais et produits pour le traitement du sol et des végétaux importés par des producteurs agricoles, dont le siège de l'exploitation se trouve dans un pays tiers à la Communauté européenne situé à proximité immédiate de la France, pour être utilisés sur des biens fonds situés en France ; 10° Les marchandises contenues dans les bagages personnels des voyageurs, en provenance des pays tiers, dans les conditions suivantes : 1. – Pour les marchandises autres que celles mentionnées au 2, la franchise s'applique aux biens dont la valeur totale n'excède pas 430 € par personne pour les voyageurs qui empruntent la voie aérienne ou maritime et 300 € par personne pour les autres voyageurs. Pour les personnes de moins de 15 ans, les seuils indiqués à l'alinéa précédent n'excèdent pas 150 €. La franchise ne s'applique que lorsque la valeur d'une même marchandise est inférieure ou égale aux seuils mentionnés ci-dessus ; 2. – Pour les produits du tabac, les alcools et boissons alcooliques, dans les limites quantitatives suivantes : a. Produits du tabac : 200 cigarettes ; 100 cigarillos ; 50 cigares ; 250 grammes de tabac à fumer ; b. Alcools et boissons alcooliques autres que le vin tranquille et la bière : 1 litre d'alcool et de boissons alcooliques ayant un titre alcoométrique de plus de 22 % volume, ou d'alcool éthylique non dénaturé de 80 % volume et plus ; 2 litres d'alcool et de boissons alcooliques ayant un titre alcoométrique n'excédant pas 22 % volume ; c. Vin tranquille et bière : 4 litres de vin tranquille ; et 16 litres de bière. Pour chaque catégorie mentionnée au a ou au b ci-dessus, chaque quantité indiquée représente 100 % de la franchise applicable aux produits du tabac, d'une part, ou aux alcools et boissons alcooliques, d'autre part. Pour chacune de ces catégories de produits, la franchise s'applique à tout assortiment de produits du tabac ou à tout assortiment d'alcools et boissons alcooliques, et la somme des pourcentages afférents aux produits d'une même catégorie ne doit pas être supérieure à 100 % ; Les franchises visées aux a, b et c ci-dessus ne s'appliquent pas aux voyageurs âgés de moins de 17 ans ; 3. – Pour l'application du présent 10° sont considérés comme bagages personnels l'ensemble des bagages que le voyageur est en mesure de présenter au service des douanes lors de son arrivée, ainsi que ceux qu'il présente ultérieurement, à condition qu'ils aient été enregistrés auprès de la compagnie de transport comme bagages accompagnés au moment du départ du pays tiers de provenance ; 4. – Les dispositions des 1 et 2 s'appliquent aux travailleurs frontaliers, aux personnes ayant leur résidence dans une zone frontalière avec un pays tiers à l'Union européenne et aux personnels des moyens de transport utilisés pour voyager à partir d'un pays tiers dans les conditions suivantes : a. Pour les marchandises autres que le tabac, les alcools et boissons alcooliques, la franchise s'applique aux biens dont la valeur totale n'excède pas 75 € par personne âgée de 15 ans ou plus, et 40 € par personne âgée de moins de 15 ans ; b. Pour les produits du tabac, dans les limites quantitatives suivantes : 40 cigarettes ; 20 cigarillos ; 10 cigares ; 50 grammes de tabac à fumer ; c. Pour les alcools et boissons alcooliques, autres que le vin tranquille et la bière, dans les limites quantitatives suivantes : 0, 25 litre d'alcool et de boissons alcooliques ayant un titre alcoométrique de plus de 22 % volume, ou d'alcool éthylique non dénaturé de 80 % volume et plus ; 0, 5 litre d'alcool et de boissons alcooliques ayant un titre alcoométrique n'excédant pas 22 % volume ; d. Pour le vin tranquille et la bière, dans les limites quantitatives suivantes : 0, 5 litre de vin tranquille ; et 4 litres de bière ; Les franchises visées aux a, b et c ci-dessus ne s'appliquent pas aux personnes âgées de moins de 17 ans ; 10° bis Le carburant contenu dans les réservoirs normaux des moyens de transport à moteur et une quantité de carburant n'excédant pas 10 litres contenue dans un réservoir portatif ; 11° Les animaux de laboratoire et les substances biologiques ou chimiques destinés à la recherche, sous réserve que les animaux ou substances soient adressés à titre gratuit ; 12° Les substances thérapeutiques d'origine humaine et réactifs pour la détermination des groupes sanguins et tissulaires, sans préjudice des exonérations mentionnées au a du 3° du II de l'article 291 du code général des impôts ; 13° Les substances de référence pour le contrôle de la qualité des médicaments ; 14° Les produits pharmaceutiques utilisés à l'occasion de manifestations sportives internationales ; 15° a. Les biens adressés à titre gratuit à des organismes à caractère charitable ou philanthropique pour la réalisation d'objectifs généraux dans la limite de 13 000 € pour les biens destinés à la collecte de fonds au cours de manifestations occasionnelles de bienfaisance au profit de personnes nécessiteuses et dans la limite de 6 000 € pour les matériels d'équipement et de bureau utilisés exclusivement pour les besoins de leur fonctionnement ; b. Les biens de première nécessité adressés à titre gratuit à des organismes à caractère charitable ou philanthropique et destinés à être distribués gratuitement à des personnes nécessiteuses ; 16° Les biens importés par des organismes à caractère charitable ou philanthropique au profit des victimes de catastrophes ; 17° Les décorations et récompenses décernées à titre honorifique ; 18° Les cadeaux reçus dans le cadre des relations internationales ; 19° Les biens destinés à l'usage des souverains et des chefs d'Etat ; 20° Les échantillons de valeur négligeable ; 21° Les imprimés et objets à caractère publicitaire ; 22° Les biens utilisés ou consommés lors d'une exposition ou d'une manifestation similaire ; 23° Les biens importés pour examens, analyses ou essais ; 24° Les envois destinés aux organismes compétents en matière de protection des droits d'auteur ou de protection de la propriété industrielle ou commerciale ; 25° La documentation à caractère touristique ; 26° Les documents et articles divers énumérés à l'article 109 du règlement (CEE) n° 918/83 du 28 mars 1983 modifié par le règlement (CE) n° 274/2008 du Conseil du 17 mars 2008, à l'exclusion des timbres fiscaux et analogues attestant l'acquittement de taxes dans des pays tiers à la Communauté européenne, ainsi que les importations des publications officielles constituant le moyen d'expression de l'autorité publique du pays d'exportation, des organismes internationaux, des collectivités publiques et organismes de droit public, établis dans le pays d'exportation, ainsi que des imprimés diffusés à l'occasion des élections au Parlement européen, ou à l'occasion d'élections nationales organisées à partir du pays d'origine, par les organisations politiques étrangères officiellement reconnues comme telles dans la Communauté, pour autant que ces publications et imprimés aient été soumis à la taxe dans le pays d'exportation et n'aient pas fait l'objet de détaxation à l'exportation ; 27° Les matériaux ou accessoires d'arrimage et de protection des marchandises au cours de leur transport en France, sous réserve que leur montant soit inclus dans la base d'imposition telle que définie par les articles 292 et 293 du code général des impôts ; 28° Les litières, fourrages et aliments destinés aux animaux au cours de leur transport en France ; 29° Les carburants et lubrifiants à bord des véhicules à moteur terrestres et dans les conteneurs à usage spécial ; 30° Les biens destinés à la construction, l'entretien ou la décoration de monuments commémoratifs ou de cimetières de victimes de guerre ; 31° Les cercueils, urnes funéraires et objets d'ornement funéraire ; 32° Les matériels visuels et auditifs de caractère éducatif, scientifique ou culturel indiqués au B de l'annexe I du règlement (CEE) du 28 mars 1983 susmentionné, quel que soit l'usage auquel ils sont destinés ; 33° Les objets de collection et objets d'art de caractère éducatif, scientifique ou culturel, non destinés à la vente et importés par des musées, galeries et autres établissements agréés par l'administration des douanes et droits indirects pour recevoir ces objets en exonération.L'exonération n'est accordée que lorsque les objets sont importés à titre gratuit ou, s'ils sont importés à titre onéreux, lorsqu'ils ne sont pas livrés par un assujetti ou une personne agissant comme tel, sans préjudice des exonérations mentionnées au 8° du II de l'article 291 du code général des impôts.
|
Code général des impôts, annexe iv
|
50 octies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043584984
|
2021-07-01 00:00:00
|
6a436394774f7637819c9602f84fb4839cd1fc24482fa05c2a08d2ad7b144ad2
|
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] |
I. – Sont également admis en exonération les biens spécialement conçus pour l'éducation, l'emploi ou la promotion sociale des aveugles et des autres personnes physiquement ou mentalement handicapées, sous réserve qu'ils soient : 1° Importés par des institutions ou organisations ayant pour activité principale l'éducation des personnes handicapées ou l'assistance à ces personnes et qui sont agréées par l'administration des douanes et droits indirects pour recevoir ces objets en exonération ; et 2° Adressés à titre gratuit et sans aucune intention d'ordre commercial de la part du donateur à une telle institution ou organisation. II. – L'exonération est applicable aux pièces de rechange, éléments ou accessoires spécifiques, s'adaptant aux objets considérés ainsi qu'aux outils à utiliser pour l'entretien, le contrôle, le calibrage ou la réparation desdits objets, pour autant que ces pièces de rechange, éléments, accessoires ou outils soient importés en même temps que ces objets ou, s'ils sont importés ultérieurement, qu'ils soient reconnaissables comme étant destinés à des objets admis précédemment en exonération ou qui seraient susceptibles de bénéficier de l'exonération au moment où celle-ci est demandée pour les pièces de rechange, éléments, accessoires spécifiques ou outils considérés. III. – Les biens admis en exonération ne peuvent pas être utilisés à des fins autres que l'éducation, l'emploi ou la promotion sociale des aveugles et autres personnes handicapées. IV. – Les dispositions prévues aux articles 77 et 78 du règlement (CEE) n° 918/83 du 28 mars 1983 modifié par le règlement (CE) n° 274/2008 du Conseil du 17 mars 2008 mentionné à l'article 50 octies s'appliquent en matière de taxe sur la valeur ajoutée aux biens admis en exonération au titre du présent article.
|
Code général des impôts, annexe iv
|
50 octies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020786741
|
2009-06-25 00:00:00
|
7b8c55f1ba02d826439d90575038d9b6556fc23e2897e96033227dad3c9802b8
|
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] |
Dans tous les cas où l'octroi de l'exonération est subordonné au respect de limites ou conditions, la preuve que ces limites ou conditions ont été respectées doit être apportée par l'intéressé, à la satisfaction de l'administration des douanes et droits indirects.
|
Code général des impôts, annexe iv
|
50 octies B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020786739
|
2009-06-25 00:00:00
|
ce1df07f7d8a4212bd6d0cdd8dafc334afc3623d05c3c1c442694ec6c3a1297d
|
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] |
Les dispositions précitées ne font pas obstacle au maintien des exonérations, privilèges et immunités accordés à l'importation par la France dans le cadre des accords internationaux mentionnés à l'article 143 sous f à i) de la directive (CE) n° 2006/112 du 28 novembre 2006 du Conseil des communautés européennes et à l'article 91 de la directive (CEE) n° 83/181 modifiée du Conseil du 28 mars 1983.
|
Code général des impôts, annexe iv
|
50 octies C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020786735
|
2009-06-25 00:00:00
|
ecb7769b912f6407be29309fa034b23be592b463bbed45153cfda4924f6d4f50
|
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] |
1. L'exonération de la taxe sur la valeur ajoutée est applicable sous réserve des dispositions du 2 aux œuvres d'art originales, timbres, objets de collection ou d'antiquité repris aux numéros 97-04, 97-05 et 97-06 du tarif des droits de douane d'importation lorsqu'ils sont destinés : 1° A l'Etablissement public de la Réunion des musées nationaux et du Grand Palais des Champs-Elysées ; 2° Aux musées de l'Etat des départements et des communes ; 3° Aux fondations associations et autres établissements justifiant de leur agrément par le ministre chargé des affaires culturelles. 2. L'exonération est subordonnée à la production à l'appui de la déclaration d'importation d'une attestation signée par le directeur de l'établissement certifiant que les objets importés sont destinés audit établissement et comportant l'engagement : 1° De ne pas céder, à titre onéreux ou gratuit lesdits objets sans avoir au préalable acquitté auprès du service des douanes la taxe sur la valeur ajoutée ; 2° De présenter au bureau des douanes d'importation dans un délai de trente jours un certificat de prise en charge desdits objets dans l'inventaire de l'établissement destinataire. 3. La taxe sur la valeur ajoutée n'est pas due si la cession est faite au bénéfice de l'un des établissements visés au 1.
|
Code général des impôts, annexe iv
|
50 decies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026203836
|
2012-07-20 00:00:00
|
f717a7bae17021b3d54cdddad3dc7387c4fb71c22385cb55e6f8eb836d485ca8
|
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1. La liste des matériels d'équipement destinés à l'industrie hôtelière et touristique dont l'importation dans les départements de la Guadeloupe, de la Martinique et de la Réunion peut avoir lieu en franchise de la taxe sur la valeur ajoutée, est fixée ainsi qu'il suit : NUMERO DU TARIF des droits de douane d'importation DESIGNATION DES PRODUITS 40-06 à 40-07 Tous produits de ces positions. 40-10 Courroies transporteuses ou de transmission, en caoutchouc vulcanisé. Ex 42-05 Articles de maroquinerie n'ayant pas le caractère de contenant (sous-mains, signets, etc.) en cuir naturel ou reconstitué. Ex 44-16 Futailles, cuves, baquets et autres ouvrages de tonnellerie et leurs parties en bois. 44-19 Articles en bois pour la table ou la cuisine. Ex 44-21-90 Ustensiles de ménage en bois. 46-01-20 Nattes, paillassons et claies en matières végétales. 46-02 Ouvrages de vannerie obtenus directement en forme à partir de matières à tresser ou confectionnés à l'aide des articles du n° 46-01 ; ouvrages en luffa. Ex 48-14 Papiers peints et revêtements muraux similaires. 49-10 Calendriers de tous genres, imprimés, y compris les blocs de calendriers à effeuiller. 50-07 Tissus de soie ou de déchets de soie. 51-11 à 51-13 Tous produits de ces positions. 52-08 à 52-12 Tous produits de ces positions. 53-09 à 53-11 Tous produits de ces positions. 54-07 à 54-08 Tous produits de ces positions. 55-12 à 55-15 Tous produits de ces positions. 55-16 Tissus de fibres artificielles discontinues. 56-04 Fils et cordes de caoutchouc, recouverts de textiles, fils textiles, lames et formes similaires des numéros 54-04 ou 54-05, imprégnés, enduits, recouverts ou gainés de caoutchouc ou de matières plastique. 57-01 à 57-03 Tous produits de ces positions. 57-05 Autres tapis et revêtements de sol en matières textiles, même confectionnés. 58-01 à 58-05 Tous produits de ces positions. 58-09 à 58-11 Tous produits de ces positions. 59-02 Nappes tramées pour pneumatiques obtenues à partir de fils à haute ténacité de nylon ou d'autres polyamides de polyesters ou de rayonne viscose. 59-04 à 59-07 Tous produits de ces positions. 59-09 Tuyaux pour pompes et tuyaux similaires en matières textiles, même avec armatures ou accessoires en autres matières. Ex 59-11 Produits et articles textiles pour usages techniques visés à la note 7 du présent chapitre à l'exclusion des gazes et toiles à bluter, même confectionnées. Ex 63-01 Couvertures autres que les couvertures chauffantes électriques. 63-02 à 63-04 Tous produits de ces positions. 63-06 Bâches, voiles pour embarcations, planches à voile ou chars à voile stores d'extérieur, tentes et articles de campement. 63-08 Assortiments composés de pièces de tissus et de fils, même avec accessoires pour la confection de tapis, de tapisseries, de nappes de table ou de serviettes brodées, ou d'articles textiles similaires, en emballages pour la vente au détail. 66-01 Parapluies, ombrelles et parasols (y compris les parapluies cannes, les parasols de jardin et articles similaires). Ex 66-03 Parties, garnitures et accessoires pour articles des n° 66-01. 68-06 Laines de laitier, de scories, de roche et laines minérales similaires ; vermiculite expansée, argiles expansées, mousse de scories et produits minéraux similaires expansés ; mélanges et ouvrages en matières minérales à usages d'isolants thermiques ou sonores ou pour l'absorption du son, à l'exclusion de ceux des numéros 68-11,68-12 ou de chapitre 69. 69-09 Appareils et articles pour usages chimiques ou autres usages techniques, en céramique ; auges, bacs et récipients similaires pour l'économie rurale, en céramique ; cruchons et récipients similaires de transport où d'emballage en céramique. 69-11 et 69-12 Tous produits de ces positions. 70-07 Verre de sécurité, consistant en verres trempés ou formés de feuilles contrecollées. 70-09 Miroirs en verre, même encadrés, y compris les miroirs rétroviseurs. 70-10-90 Bonbonnes, bouteilles, flacons, bocaux, pots, emballages tubulaires, autres récipients de transport ou d'emballage, en verre ; bocaux à conserves en verre ; bouchons, couvercles et autres dispositifs de fermeture, en verre. 70-13 Objets en verre pour le service de la table, pour la cuisine, la toilette, le bureau, l'ornementation des appartements ou usages similaires, autres que ceux des n° s 70-10 ou 70-18. Ex 71-14 Articles d'orfèvrerie et leurs parties, plaqués ou doublés de métaux précieux. 73-10 Tous les produits de cette position. 73-21 et 73-22 Tous produits de ces positions. Ex 73-23 Articles de ménage ou d'économie domestique et leurs parties, en fonte, fer ou acier. 73-26 Autres ouvrages en fer ou en acier. 74-17 à 74-19 Tous produits de ces positions. 75-08 Autres ouvrages en nickel. 76-12 Réservoirs, fûts, tambours, bidons, boîtes et récipients similaires en aluminium (y compris les étuis tubulaires rigides ou souples) pour toutes matières (à l'exception des gaz comprimés ou liquéfiés) d'une contenance n'excédant pas 300 litres, sans dispositifs mécaniques ou thermiques, même avec revêtement intérieur ou calorifuge. 76-15 et 76-16 Tous produits de ces positions. 78-04 Tables, feuilles et bandes en plomb ; poudres et paillettes de plomb. 80-03 Barres, profilés et fils en étain. Ex 80-07 Articles de ménage, d'hygiène, d'économie domestique et leurs parties en étain. 82-01-50 Sécateurs (y compris les cisailles à volaille) maniés à une main. 82-05 à 82-06 Tous produits de ces positions. 82-10 Appareils mécaniques actionnés à la main, d'un poids de 10 kg ou moins, utilisés pour préparer, conditionner ou servir les aliments ou les boissons. Ex 82-11 Couteaux (autres que ceux du n° 82-08) à lame tranchante ou dentelée. 82-12 et 82-13 Tous produits de ces positions. Ex 82-14 Autres articles de coutellerie (tondeuses, fendoirs, couperets, hachoirs de bouchers ou de cuisine et coupe-papier, par exemple). 82-15 Cuillers, fourchettes, louches, écumoires, pelles à tarte, couteaux spéciaux à poisson ou à beurre, pinces à sucre et articles similaires. 83-03 et 83-04 Tous produits de ces positions. 83-06 Cloches, sonnettes, gongs et articles similaires, non électriques, en métaux communs ; statuettes et autres objets d'ornement en métaux communs ; cadres pour photographies, gravures ou similaires en métaux communs ; miroirs en métaux communs. 83-10 Plaques indicatrices, plaques-enseignes, plaques-adresses et plaques similaires, chiffres, lettres et enseignes diverses en métaux communs, à l'exclusion de ceux du n° 94-05. 84-03 à 84-04 Tous produits de ces positions. 84-18 Réfrigérateurs, congélateurs-conservateurs et autres matériels, machines et appareils pour la reproduction du froid, à équipement électrique ou autre ; pompes à chaleur autres que les machines et appareils pour le conditionnement de l'air du n° 84-15. Ex 84-22 Machines à laver la vaisselle. Ex 84-23 Appareils et instruments de pesage, à l'exclusion des bascules et balances compteuses de pièces, bascules et balances ensacheuses ou doseuses et autres bascules ou balances à usages spéciaux, poids et parties de ces appareils. 84-50 Machines à laver le linge, même avec dispositif de séchage. Ex 84-51 Machines et appareils (autres que les machines du n° 84-50) pour le lavage, le nettoyage, l'essorage, le séchage, le repassage, le pressage (y compris les presses à fixer) le blanchiment, la teinture, l'apprêt, le finissage. 84-52 Machines à coudre, autres que les machines à coudre les feuillets du n° 84-40, meubles, embases et couvercles spécialement conçus pour machines à coudre ; aiguilles pour machine à coudre. 84-69 à 84-70 Tous produits de ces positions. 84-72 Autres machines et appareils de bureau (duplicateurs hectographiques ou à stencils, machines à imprimer les adresses, distributeurs automatiques de billets de banque, machines à trier, à compter ou à encartoucher les pièces de monnaie, appareils à tailler les crayons, appareils à perforer ou à agrafer, par exemple). Ex 84-73 Parties et accessoires (autres que les coffrets, housses et similaires) reconnaissables comme étant exclusivement ou principalement destinés aux machines ou appareils des n° s 84-69,84-70,84-72. 84-76 Machines automatiques de vente de produits (timbres-poste, cigarettes, denrées alimentaires, boissons, par exemple), y compris les machines pour changer la monnaie. Ex 85-02 Groupes électrogènes. 85-09 Appareils électromécaniques à moteur électrique incorporé, à usage domestique. 85-16 Chauffe-eau et thermoplongeurs électriques ; appareils électriques pour le chauffage des locaux, du sol ou pour usages similaires ; appareils électrothermiques pour la coiffure (sèche-cheveux, appareils à friser, chauffe-fers à friser, par exemple) ou pour sécher les mains ; fers à repasser électriques ; autres appareils électrothermiques pour usages domestiques, résistances chauffantes, autres que celles du n° 85-45. Ex 85-17 Appareils électriques pour la téléphonie ou la télégraphie par fil, à l'exception des appareils de télécommunication par courant porteur. 85-18 à 85-20 Tous produits de ces positions. 85-27 Appareils récepteurs pour la radiotéléphonie, la radiotélégraphie ou la radiodiffusion, même combinés, sous une même enveloppe, à un appareil d'enregistrement ou de reproduction du son ou à un appareil d'horlogerie. 85-28 Appareils récepteurs de télévision Ex 85-29 Parties reconnaissables comme étant exclusivement ou principalement destinées aux appareils du n° 85-27. Ex 87-03 Voitures de tourisme et autres véhicules automobiles principalement conçus pour le transport de personnes (autres que ceux du n° 87-02) y compris les voitures du type " break ", comportant un minimum de sept places assises. 87-15 Landaus, poussettes et voitures similaires pour le transport des enfants et leurs parties. 87-16-80 Ex 87-16-90 Autres véhicules non automobiles et leurs parties. 89-01 Paquebots, bateaux de croisières, transbordeurs, cargos, péniches et bateaux similaires pour le transport de personnes et de marchandises. 89-03 Yachts et autres bateaux et embarcations de plaisance ou de sport ; bateaux à rames et canoës. Ex 89-06 Bateaux de sauvetage. 91-05 à 91-06 Tous produits de ces positions. 92-01 Pianos, même automatiques ; clavecins et autres instruments à cordes à clavier. 92-07 Instruments de musique dont le son est produit ou doit être amplifié par des moyens électriques (orgues, guitares, accordéons par exemple). 94-01 à 94-05 Tous produits de ces positions. 95-04 Articles pour jeux de société, y compris les jeux à moteur ou à mouvement, les billards, les tables spéciales pour jeux de casino et les jeux de quilles automatiques (bowling par exemple). 95-06-40 Articles et matériel pour le tennis de table. 96-17 Bouteilles isolantes et autres récipients isothermiques montés, dont l'isolation est assurée par le vide, ainsi que leurs parties (à l'exclusion des ampoules en verre). 2. L'exonération dont sont susceptibles de bénéficier les voitures pour le transport des personnes comportant un minimum de sept places assises, reprises au paragraphe ci-dessus (n° Ex 87-02 Ex A) est subordonnée à l'affectation exclusive de ces véhicules au service de la clientèle et limitée en outre à un véhicule par hôtel de 20 à 100 chambres et à deux véhicules par hôtel de plus de 100 chambres. 3. Pour bénéficier de la franchise de la taxe sur la valeur ajoutée, les importateurs doivent : 1° En faire la demande sur la déclaration d'importation ; 2° Déposer à l'appui de la déclaration d'importation une attestation en double exemplaire indiquant les nom, prénoms, profession ou raison sociale et adresse du destinataire, ainsi que la nature, la quantité et la valeur des produits importés. Cette attestation devra porter l'engagement, pour le cas où les produits ne recevraient pas l'affectation justifiant l'exonération de la taxe sur la valeur ajoutée, d'acquitter au service des impôts, la taxe devenue exigible, sans préjudice des pénalités prévues aux articles 1727, 1729, 1731 et 1784 à 1786 du code général des impôts.
|
Code général des impôts, annexe iv
|
50 undecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301341
|
2006-01-01 00:00:00
|
36024c333a4f02d15aa26293e6c9d68408a084bd27036e098fbcf5d3ec0425d6
|
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I. – La liste des produits, matériaux de construction, engrais et outillages industriels et agricoles dont l'importation dans les départements de la Guadeloupe, de la Martinique et de la Réunion peut avoir lieu en franchise de la taxe sur la valeur ajoutée, est fixée ainsi qu'il suit : NUMEROS DU TARIF des droits de douane d'importation DESIGNATION DES PRODUITS 15-15-11-00 Huile de lin et ses fractions. 15-15-19-10 15-15-19-90 25-05 Sables naturels de toute espèce, même colorés, à l'exclusion des sables métallifères du chapitre 26. 25-13-10 Pierre ponce. 25-14 à 25-17 Tous produits de ces positions. 25-20 à 25-23 Tous produits de ces positions. 27-06 Tous produits de cette position. 27-08-10 Brai. Ex 27-15 Mastics bitumineux. Ex 28-17 Oxyde de zinc. Chapitre 31 Engrais. 32-06 Tous produits de cette position. 32-08 à 32-11 Tous produits de ces positions. 32-14 Mastic de vitrier, ciments de résine et autres mastics ; enduits utilisés en peinture ; enduits non réfractaires des types utilisés en maçonnerie. 38-05-10-10 Essence de térébenthine 38-16 Ciments, mortiers, bétons et compositions similaires réfractaires autres que les produits du n° 38-01. 38-23 Produits chimiques non dénommés à usage de peinture pour la construction. 39-01 à 39-21 Matériaux des numéros ci-contre destinés à la construction (éléments fixes uniquement). Ex 39-22 Tous produits de cette position destinés à la construction et éléments fixes uniquement. Ex 39-25 Articles d'équipement pour la construction en matières plastiques, non dénommés ni compris ailleurs (éléments fixes uniquement). 40-12 40-13 44-03 Bois bruts, même écorcés, désaubiérés ou équarris. Ex 44-04 Pieux et piquets en bois appointés, non sciés longitudinalement. Ex 44-05 Laine (paille) de bois destinée à la construction. 44-06 à 44-08 Tous produits de ces positions. Ex 44-09 Bois (y compris les lames ou frises pour parquets, non assemblées) rabotés, rainés, bouvetés, languetés, feuillurés, chanfreinés ou similaires. 44-10 à 44-13 Tous produits de ces positions. 44-18 Tous produits de cette position. 44-20-90-10 Bois marquetés et bois incrustés. Ex-44-21-91 Lattis en bois ou roseau (dits "lattis armés") ; treillages de clôture. Ex 45-04 Panneaux, plaques, briques, douelles, carreaux et dalles, en liège aggloméré, mi-ouvré. 48-11-10 Papiers et cartons goudronnés, bitumés ou asphaltés. 48-14-20 Papiers peints et revêtements muraux similaires, constitués par du papier enduit ou recouvert sur l'endroit d'une couche de matière plastique grainée, gaufrée, coloriée, imprimée de motifs ou autrement décorée. 68-01 à 68-02 Tous produits de ces positions. Ex 68-03 Ardoises pour toitures ou pour façades. 68-07 Chappes d'étanchéité du numéro ci-contre. 68-08 à 68-11 Tous produits de ces positions. 69-01 à 69-02 Tous produits de ces positions. 69-04 à 69-08 Tous produits de ces positions. 69-10 Eviers, lavabos, colonnes de lavabo, baignoires, bidets, cuvettes d'aisances, réservoirs de chasse, urinoirs et appareils fixes similaires pour usages sanitaires, en céramique. 70-03-11-90 Verre coulé ou laminé, non travaillé (même armé ou plaqué en cours de fabrication), en plaques ou en feuilles de forme carrée ou rectangulaire. Ex 70-03-19-90 70-03-20-10 Ex 70-03-20-90 Ex 70-04 Verre étiré ou soufflé, en feuilles, même à couche absorbante ou réfléchissante, mais non autrement travaillé, autre que le verre optique. Ex 70-05 Verre coulé ou laminé et " verre à vitres " (même armés ou plaqués en cours de fabrication) simplement doucis ou polis sur une ou deux faces en plaques ou en feuilles de forme carrée ou rectangulaire. Ex 70-06 Plaques en verre. 70-16-90-30 Pavés, briques, carreaux, tuiles et autres articles en verre coulé ou moulé, même armé, pour le bâtiment et la construction ; verre dit multicellulaire ou verre mousse en blocs, panneaux, plaques et coquilles. 70-16-90-90 Ex 70-19-32-00 Fibres non textiles (verrofibre) destinées à la construction. Ex 70-19-39-10 Ex 70-19-39-30 Ex 70-19-39-50 Ex 70-19-39-90 Ex chapitre 72 Fonte, fer et acier. Tous produits de ce chapitre destinés uniquement à la construction. 73-01-10 Palplanches en fer ou en acier destinées uniquement à la construction. Ex 73-02 à 73-06 Produits de ces positions uniquement destinés à la construction. 73-07 à 73-09 Tous produits de ces positions. Ex 73-10 Réservoirs, fûts, tambours, bidons, boîtes et récipients similaires, pour toutes matières (à l'exception des gaz comprimés ou liquéfiés), en fonte, fer ou acier, d'une contenance n'excédant pas 300 litres, sans dispositifs mécaniques ou thermiques, même avec revêtement intérieur ou calorifuge destinés à la construction (éléments fixes uniquement). 73-12 à 73-15 Tous produits de ces positions. 73-17 à 73-18 Tous produits de ces positions. Ex 73-24 à 73-26 Produits de ces positions destinés à la construction (éléments fixes uniquement). Ex 74-07 à 74-08 Produits de ces positions destinés à la construction ou à l'équipement de lignes et centrales électriques. 74-11 à 74-14 Tous produits de ces positions. Ex 74-19 Autres ouvrages en cuivre destinés à la construction. Ex 75-05 Barres, profilés et fils en nickel destinés à la construction ou à l'équipement des lignes et centrales électriques. 75-07 Tubes, tuyaux et accessoires de tuyauterie (raccords, coudes, manchons, par exemple), en nickel. Ex 75-08 Toiles et tissus, grillages, treillis, y compris les treillis d'une seule pièce exécutés à l'aide d'une tôle ou d'une bande incisée et déployée en nickel. Ex 76-04 à 76-06 Produits de ces positions en aluminium allié. 76-08-20 Tubes et tuyaux en aluminium allié. 76-09 à 76-11 Tous produits de ces positions. 76-14 Torons, câbles, tresses et similaires en aluminium, non isolés pour l'électricité. 76-16-91 à 76-16-99 Autres ouvrages en aluminium, autres. Ex-78-06 Autres ouvrages en plomb (barres creuses, tubes, tuyaux et accessoires de tuyauterie uniquement) Ex 79-04 Barres creuses en zinc. Ex 79-05 Tôles, feuilles et bandes en zinc pour la construction. Ex-79-07 Autres ouvrages en zinc (tubes, tuyaux et accessoires de tuyauterie, gouttières, faîtages, lucarnes et autres ouvrages façonnés pour le bâtiment uniquement) Ex 79-07-90 Toiles, tissus, grillages, treillis, y compris les treillis d'une seule pièce exécutés à l'aide d'une tôle ou d'une bande incisée ou déployée ; autres ouvrages en zinc, destinés à la construction, réservoirs, cuves et autres récipients analogues, pour toutes matières, en zinc. Ex 80-03 Barres creuses en étain. Ex-80-07 Autres ouvrages en étain (tubes, tuyaux et accessoires de tuyauterie uniquement) 82-07-13 Outils de forage ou de sondage. 82-07-19 Ex 83-01 à 83-02 Produits de ces positions utilisés dans la construction. 84-02 Chaudières à vapeur (générateurs de vapeur) autres que les chaudières pour le chauffage central conçues pour produire à la fois de l'eau chaude et de la vapeur à basse pression ; chaudières dites " à eau surchauffée ". Ex 84-04 Appareils auxiliaires pour chaudières du numéro 84-02. 84-05 à 84-10 Tous produits de ces positions. 84-11 Turbines à gaz. 84-12 Autres moteurs et machines motrices. Ex 84-13 Pompes pour liquides, même comportant un dispositif mesureur, élévateurs à liquides à usage industriel ou agricole. Ex 84-14 Pompes, moto-pompes et turbo-pompes à air et à vide, compresseurs, moto-compresseurs et turbocompresseurs d'air et d'autres gaz, à usage industriel ou agricole. 84-14-51 Ventilateurs. 84-14-59 84-15 à 84-17 Tous produits de ces positions. Ex 84-18 Réfrigérateurs, congélateurs, conservateurs et autres appareils pour la production du froid à équipement électrique ou autre à l'exclusion des appareils frigorifiques de 500 kilogrammes et moins ; pompes à chaleur autres que les machines et appareils pour le conditionnement de l'air du n° 84-15. 84-19-11 Chauffe eau non électrique, à chauffage instantané ou à accumulation. 84-19-19 84-19-31 Séchoirs. 84-19-32 84-19-39 84-19-40 Appareils de distribution ou de rectification. 84-19-50 Echangeurs de chaleur. 84-19-60 Appareils et dispositifs pour la liquidation de l'air et des gaz. 84-19-81 Appareils et dispositifs pour la préparation de boissons chaudes ou la cuisson des aliments. 84-19-89 Autres. 84-19-90 Parties de ces appareils à l'exclusion de celles des appareils du n° 84-19-20. 84-20 à 84-21 Tous produits de ces positions. Ex 84-22 Machines et appareils servant à nettoyer ou à sécher les bouteilles ou autres récipients ; machines et appareils à remplir, fermer, capsuler ou étiqueter les bouteilles, boîtes, sacs et autres contenants ; machines et appareils à empaqueter ou emballer les marchandises ; machines et appareils à gazéifier les boissons ; et leurs parties. 84-23-20 Bascules à pesage continu sur transporteurs. 84-23-82 Autres appareils et instruments de pesage d'une portée excédant 30 kg mais n'excédant pas 5 000 kg. 84-23-89 Autres appareils et instruments de pesage. Ex 84-23-90 Parties et poids des appareils de la position 84-23-20, 84-23-82, 84-23-89. Ex 84-24 Appareils mécaniques (même à main) à projeter, disperser ou pulvériser des matières liquides ou en poudre ; pistolets aérographes et appareils similaires ; machines et appareils à jet de sable, à jet de vapeur et appareils à jet similaires ; et leurs parties. 84-25 à 84-48 Tous produits de ces positions. Ex 84-49 à 84-53 Tous produits de ces positions à usage industriel à l'exclusion de ceux à usage domestique. 84-54 à 84-68 Tous produits de ces positions. 84-71 Tous produits de cette position. Ex 84-73 Parties et accessoires (autres que les coffrets, housses et similaires) reconnaissables comme étant exclusivement ou principalement destinés aux machines ou appareils du n° 84-71. 84-74 à 84-75 Tous produits de ces positions. 84-77 à 84-78 Tous produits de ces positions. Ex 84-79 Machines et appareils mécaniques ayant une fonction propre, non dénommés ni compris ailleurs dans le présent chapitre à usage industriel ou agricole. 84-80 à 84-82 Tous produits de ces positions. Ex 84-83 Arbres de transmission (y compris les arbres à cames et vilebrequins) et manivelles ; paliers et coussinets, engrenages et roues de friction ; broches filetées à billes " vis à billes " ; réducteurs, multiplicateurs et variateurs de vitesse, y compris les convertisseurs de couple ; volants et poulies, y compris les poulies à moufles ; embrayages et organes d'accouplement, y compris les joints d'articulation pour moteurs des véhicules repris aux n os 87-01, 87-02, 87-04, 87-05. 84-84 Joints métalloplastiques, jeux et assortiments de joints de composition différente pour moteurs de véhicules repris aux n os 87-01, 87-02, 87-04, 87-05. 84-85 Parties de machines ou d'appareils, non dénommées ni comprises ailleurs dans le présent chapitre, ne comportant pas de connexions électriques, de parties isolées électriquement, de bobinages, de contacts ou d'autres caractéristiques électriques. 85-01 Moteurs et machines génératrices électriques à l'exclusion des groupes électrogènes. 85-02 Groupe électrogène et convertisseurs rotatifs électriques. 85-03 Parties reconnaissables comme étant exclusivement ou principalement destinées aux machines des n os 85-01 ou 85-02. 85-04 Transformateurs électriques, convertisseurs électriques statiques (redresseurs, par exemple bobines de réactance et selfs). 85-05 Tous produits de cette position. 85-07 Tous produits de ces positions. 85-14 à 85-15 Tous produits de ces positions. 85-17-12 Téléphones pour réseaux cellulaires et autres réseaux sans fil. 85-25-50 Appareils d'émission pour la radiotéléphonie, la radiotélégraphie, la radiodiffusion ou la télévision, même incorporant un appareil de réception ou un appareil d'enregistrement ou de reproduction du son. 85-26 Appareils de radiodétection et de radiosondage (radar), appareils de radionavigation et appareils de radiotélécommande. Ex 85-29 Parties reconnaissables comme étant exclusivement ou principalement destinées aux appareils des n os 85-25-10, 85-25-20, 85-26. 85-30 Tous produits de cette position. Ex 85-31 Appareils électriques de signalisation acoustique ou visuelle (sonneries, sirènes, tableaux annonciateurs, appareils avertisseurs pour la protection contre le vol ou l'incendie, par exemple), à usage public, autres que ceux des n os 85-12 ou 85-30. 85-32 à 85-38 Tous produits de ces positions. 85-41-40 Dispositifs photosensibles à semi-conducteur, y compris les cellules photovoltaïques même assemblées en modules ou constituées en panneaux ; diodes émettrices de lumière. 85-44 à 85-48 Tous produits de ces positions. Chapitre 86 Tous les produits repris aux positions de ce chapitre. 87-01 à 87-02 Tous les produits de ces positions. 87-03-21-10 Ambulances. 87-03-21-90 87-03-22-19 87-03-22-90 87-03-23-19 Ex 87-03-31 à 33 Ambulances à moteurs à piston à allumage par compression (diesel ou semi-diesel). 87-04 à 87-05 Tous les produits de ces positions. Ex 87-06 Châssis des véhicules automobiles des n os 87-01, 87-02, 87-04, 87-05. Ex 87-07 Carrosseries des véhicules automobiles des n os 87-01, 87-02, 87-04, 87-05 y compris les cabines. 87-09 Chariots de manutention automobiles, leurs parties et leurs pièces détachées. Ex 87-16 Remorques pour le transport de marchandises. 88-02 Autre véhicules aériens ; véhicules spatiaux et leurs véhicules lanceurs. Ex 88-03 Parties des appareils du n° 88-02. 89-07 Autres engins flottants. 90-14 à 90-15 Tous les produits de ces positions. Ex 90-16 Balances sensibles à un poids de 5 cg ou moins avec ou sans poids électriques ou électroniques. 90-24 Tous produits de cette position. 90-25 Densimètres, aéromètres, pèse-liquides et instruments flottants similaires, thermomètres, pyromètres, baromètres, hygromètres et psychromètres, enregistreurs ou non, mêmes combinés entre eux, électriques ou électroniques. 90-26 Tous les produits de cette position. 90-28 Compteurs de gaz, de liquides ou d'électricité, y compris les compteurs pour leur étalonnage. Ex 90-29 à 90-31 Tous produits de ces positions électriques ou électroniques. 90-32 Instruments et appareils pour la régulation ou le contrôle automatiques. Ex 94-01-80 Autres sièges en pierre. Ex 94-03-89 Meubles en pierre. Ex 94-05 Appareils d'éclairage (y compris les projecteurs) et leurs parties, non dénommés ni compris ailleurs (éléments fixes uniquement destinés à la construction). 94-06 Constructions préfabriquées. II. – La liste des produits cités au I est complétée par le pain (ex 19-05) et le riz (10-06).
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Code général des impôts, annexe iv
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50 duodecies
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039428699
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2019-11-29 00:00:00
|
069520c87fa3cb256fe46731edd998920f6f27ec3e3acff8b079d66bf0eb5ba3
|
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] |
1. La liste des matériels agricoles visée au b du 5° du 1 et et 2 du I de l'article 297 du code général des impôts est fixée ainsi qu'il suit : a. Tracteurs agricoles, y compris les tracteurs-treuils, voitures automobiles conçues pour le transport exclusif des marchandises et remorques susceptibles d'être attelées à ces véhicules ; b. Matériels à traction animale ou mécanique, utilisés pour les usages suivants : Préparation des surfaces cultivées ; Fertilisation ; Semis et plantation ; Entretien des cultures ; Récoltes ; c. Matériels de traitement antiparasitaire ; d. Matériels mécaniques de manutention et matériels de conservation des produits agricoles (autres que les bâches) ; e. Matériels d'irrigation à l'exception des tuyaux d'arrosage en matière souple ; f. Matériels nécessaires à l'élevage du bétail (à l'exclusion des fils, piquets et accumulateurs utilisés pour l'électrification des clôtures) à l'aviculture et à l'apiculture ; g. Matériels utilisés pour la préparation des aliments du bétail ; h. Matériels de laiterie vinification et cidrerie ; matériels utilisés pour l'élaboration des jus de fruits ; i. Moteurs à explosion et à combustion interne, moteurs électriques de plus de 10 kg et groupes électrogènes ; générateurs à air chaud à usage agricole et matériels de ventilation ; j. Pièces de rechange destinées aux matériels énumérés ci-dessus aux b, c, d, e, f, g, et h ; k. Roues de rechange des véhicules visés au a. 2. Le bénéfice du taux prévu au b du 5° du 1 du I de l'article 297 du code précité est subordonné à l'affectation permanente des matériels aux besoins de l'exploitation agricole.
|
Code général des impôts, annexe iv
|
50 duodecies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301349
|
1986-07-01 00:00:00
|
64660d6145f273ba9d45fc587b6f2b7c31fd766c670661ea6cde17ecf3f1b0f8
|
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0.050215382128953934,
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0.04022766649723053,
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0.08463727682828903,
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] |
La taxe sur les exploitants de plateformes de mise en relation par voie électronique en vue de fournir certaines prestations de transport prévue à l' article 300 bis du code général des impôts est déclarée et liquidée aux dates suivantes : 1° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime réel normal d'imposition mentionné au 2 de l'article 287 du code général des impôts , en même temps que la déclaration mentionnée au 1 du même article 287 déposée au titre du mois de mars ou du premier trimestre de l'année qui suit celle au cours de laquelle la taxe est devenue exigible ; 2° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime réel simplifié d'imposition prévu à l'article L. 162-1 du code des impositions sur les biens et services, en même temps que la déclaration annuelle mentionnée au 3 de l'article 287 du code général des impôts , déposée au titre de l'exercice au cours duquel la taxe est devenue exigible ; 3° Dans tous les autres cas, au plus tard le 25 avril de l'année qui suit celle au cours de laquelle la taxe est devenue exigible.
|
Code général des impôts, annexe iv
|
50 duodecies A bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045866114
|
2022-06-06 00:00:00
|
90dead9f0f60834a6676871fa9813bbfcea14ce163aebd522eb82027462a13d8
|
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] |
I.-Au sens du 1 du II et du 1 du VI de l'article 302 bis K du code général des impôts, les Etats situés à moins de 1 000 km de la France sont : a) la Principauté d'Andorre ; b) la Principauté de Monaco ; c) le Royaume-Uni de Grande-Bretagne et d'Irlande du Nord ; d) la République de Saint-Marin. II.-Le tarif de la taxe de solidarité sur les billets d'avion prévue au 1 du VI de l'article 302 bis K du code général des impôts est fixé ainsi qu'il suit : Destination finale du passager Passager pouvant bénéficier, sans supplément de prix, de services à bord auxquels l'ensemble des passagers ne peut accéder gratuitement Autre passager -la France, un autre Etat membre de l'Union européenne, un autre Etat partie à l'accord sur l'Espace économique européen, la Confédération suisse, Etats situés à moins de 1 000 km de la France 20,27 € 2,63 € -autres Etats 63,07 € 7,51 €
|
Code général des impôts, annexe iv
|
50 duodecies-0 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043019690
|
2021-01-01 00:00:00
|
500deb07b84e5ce73c856129cd1fa7fbb5b10526ba6428129dac38c6e2da8514
|
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] |
Le tarif unique mentionné à l' article L. 422-26 du code des impositions sur les biens et services est fixé à 2,39 €.
|
Code général des impôts, annexe iv
|
50 duodecies B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047778275
|
2023-07-01 00:00:00
|
49a7c9e4518523e5c64d54a99a3662ebd3346a7fded9f9f41b03180e1f376c2f
|
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] |
Le montant de la partie forfaitaire de la taxe sur le chiffre d'affaires des exploitants agricoles mentionné au III de l'article 302 bis MB du code général des impôts, est fixé à 90 €.
|
Code général des impôts, annexe iv
|
50 terdecies-0
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018567802
|
2008-04-03 00:00:00
|
39158bf2d80d9112b6f44597b843f2e74e770107fa7416661e630b5ae0e9bb9c
|
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-0.004526038654148579,
-0.04633918032050133,
-0.038609739392995834,
0.04658797010779381,
0.0022569543216377497,
-0.05419502034783363,
-0.03594384342432022,
0.06752179563045502,
-0.05251169577240944,
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0.009923004545271397,
-0.06190449744462967
] |
Le tarif de la redevance sanitaire d'abattage s'établit comme suit (par carcasse abattue) : EN EUROS Par carcasse abattue A. - Ongulés domestiques Pour les bovins adultes 5 Pour les jeunes bovins, au sens de l'annexe VI ter point 1 b du règlement (CE) n° 2074/2005, c'est-à-dire les bovins de moins de 8 mois (usuellement appelés veaux) 2 Pour les solipèdes et équidés 3 Pour les ovins et caprins : - d'un poids carcasse inférieur à 12 kilogrammes - d'un poids carcasse de 12 kilogrammes ou plus 0,15 0,25 Pour les porcins : - d'un poids carcasse inférieur à 25 kilogrammes - d'un poids carcasse de 25 kilogrammes ou plus 0,50 1 B. - Volailles et lagomorphes Pour les volailles de l'espèce Gallus et les pintades 0,005 Pour les canards et les oies 0,01 Pour les dindes 0,025 Pour les lapins d'élevage 0,005 C. - Gibier ongulé d'élevage et gibier sauvage Pour le petit gibier à plumes 0,005 Pour le petit gibier à poils 0,01 Pour les ratites (autruche, émeu, nandou) 0,5 Pour le sanglier 1,5 Pour les ruminants 0,5
|
Code général des impôts, annexe iv
|
50 terdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026852293
|
2013-01-01 00:00:00
|
c176cfa05d42c01d57d6a21046839299eeb6d9430f94cc7311dbb01c3b1f1692
|
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] |
Le tarif de la redevance sanitaire de découpage s'établit comme suit (par tonne) : EN EUROS Par tonne Pour les viandes d'ongulés domestiques 2 Pour les viandes de volailles et de lapin d'élevage 1,5 Pour les viandes de gibier d'élevage et sauvage : - petit gibier à plumes, petit gibier à poils - ratites (autruche, emeu, nandou) - sanglier et ruminants 1,5 3 2
|
Code général des impôts, annexe iv
|
50 quaterdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033200558
|
2013-01-01 00:00:00
|
0acf0bd49abe8bc615645adcaf80c7547967bf4522e5cbce8d42bfb7962da554
|
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] |
Le tarif de la redevance sanitaire de première mise sur le marché des produits de la pêche et de l'aquaculture s'établit comme suit (par tonne) : Pour les 50 premières tonnes dans le mois 1 € Pour les tonnes suivantes 0,50 € Le tarif de la redevance sanitaire pour les opérations de première vente réalisées dans les halles à marée s'établit comme suit (par tonne) : Pour les 50 premières tonnes dans le mois 0,50 € Pour les tonnes suivantes 0,25 € Le tarif majoré de la redevance sanitaire pour les opérations de première vente réalisées en cas d'absence ou d'insuffisance de classement ou de calibrage (par tonne) : Pour les 50 premières tonnes dans le mois 1 € Pour les tonnes suivantes 0,50 € Le montant maximum perçu par lot de poissons des espèces visées au II de l'article 267 quater F de l'annexe II au code général des impôts est fixé à 50 €.
|
Code général des impôts, annexe iv
|
50 quaterdecies-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026447160
|
2012-10-01 00:00:00
|
d354e731cbaef19b2820a38ec07a7d460f51f55398c5201ad50770ade61fb8a3
|
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] |
Le tarif de la redevance sanitaire de transformation des produits de la pêche et de l'aquaculture est fixé à 0,50 € par tonne.
|
Code général des impôts, annexe iv
|
50 quaterdecies-0 A bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026446853
|
2012-10-01 00:00:00
|
c32483f42ec070b5e3ff29ffe048c610866f002354ebc817bc919836e079c202
|
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] |
Le tarif de la redevance sanitaire pour le contrôle de certaines substances et de leurs résidus s'établit comme suit : Pour le lait 0,02 € par mètre cube Pour les ovoproduits 0,46 € par tonne d'œufs en coquille
|
Code général des impôts, annexe iv
|
50 quaterdecies-0 A ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026447158
|
2012-10-01 00:00:00
|
88ab418e3580cc692684100ef200525b06177d9229416cc371fa3ac69cbdadf9
|
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] |
Le taux de la taxe prévue à l' article 302 bis ZB bis du code général des impôts est fixé à 0,363 ‰.
|
Code général des impôts, annexe iv
|
50 quaterdecies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042697839
|
2020-12-19 00:00:00
|
2a787eaff8757a29e4ce8fd9116341a1c28ce706589d2842180cc7e3e4e8a5b4
|
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] |
Pour l'application des dispositions du a du 1° du I de l'article 286 J de l'annexe II au code général des impôts, la comptabilité matières des entrepositaires agréés n'est pas soumise à l'agrément du directeur régional des douanes et droits indirects lorsqu'elle est constituée par les documents repris en annexe de l'arrêté du 25 août 2000 (JO du 31 août 2000). Dans ce cas, chacun des comptes de la comptabilité matières est tenu sous forme de colonnes, qui reprennent, au titre des renseignements particuliers prévus au IX de l'article 286 J précité, les informations visées à l'article 50-00 C . Pour la déclaration récapitulative mensuelle, les comptes doivent faire apparaître, outre les informations prévues à l'article 50-00 G : a) Une ligne " stock début de période " et une ligne " stock fin de période " ; b) Une ligne " total " ; c) Une ligne " solde ".
|
Code général des impôts, annexe iv
|
50-00 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300429
|
2001-03-31 00:00:00
|
e6bd3b96789f45d2511a1bb3aa75dc6e312a633d9de5237f4c344e3de257ef10
|
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] |
I. – Le site d'exploitation mentionné à l'article 286 H de l'annexe II au code général des impôts est constitué de tout ou partie des chais ou locaux désignés : a) Par les entrepositaires agréés produisant des produits vitivinicoles, situés dans un même arrondissement ou les cantons limitrophes ; b) Par les autres entrepositaires agréés, situés dans une même commune de moins de 30 000 habitants. II. – L'entrepositaire agréé désigne au service des douanes et droits indirects le lieu, dénommé " siège du site d'exploitation ", où est tenue la comptabilité matières, ainsi que tout ou partie des chais ou locaux concernés par cette comptabilité. III. – Le directeur régional des douanes et droits indirects ayant dans le ressort territorial de sa circonscription le siège du site d'exploitation peut autoriser les entrepositaires agréés qui en font la demande à rattacher un ou plusieurs chais ou locaux au site d'exploitation lorsqu'ils sont situés en dehors des limites fixées au I.
|
Code général des impôts, annexe iv
|
50-00 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300430
|
2001-03-31 00:00:00
|
5cd437ed6c0f12af257eda2874dd48ed133cb43075acd6fdae66445888d3b246
|
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] |
En application de l'article 286 I et de l'article 286 J de l'annexe II au code général des impôts, et en fonction de l'activité des entrepositaires agréés concernés, chacun des comptes de la comptabilité matières doit reprendre notamment les informations suivantes : 1° La nature, le numéro et la date de départ ou de réception du document d'accompagnement mentionné aux articles 302 M et 302 M ter dudit code ou des pièces justificatives des productions, des transformations, des détentions, des entrées et sorties de produits des chais ou locaux du site d'exploitation ; 2° La date des déclarations de mise en production d'alcool, de fabrication de mistelles, vermouths, vins de liqueur ou apéritifs à base de vin, de cidre ou de poiré, de fabrication de vins mousseux, et de fabrication de vins doux naturels, prévues aux articles 312 , 343 et 416 dudit code ; 3° La date des déclarations de récolte, des stocks et de production prévues à l'article 407 dudit code ; 4° La date de la prise en charge des produits alcooligènes visés à l'article 338 du même code ; 5° La nature et la date de toute autre opération constituant une " entrée " ou une " sortie " selon le B du IX de l'article 286 J de l'annexe II au code général des impôts ; 6° La date de la déclaration récapitulative mensuelle mentionnée au IV de l'article 286 J précité ; 7° L'espèce, la qualité et la nature des produits mentionnés au III de l'article 302 G dudit code et, le cas échéant : a) Les mentions relatives aux comptes d'âge ou de vieillissement ; b) Les références aux contrats d'achat soumis au visa de l'établissement mentionné à l'article L. 621-1 du code rural et de la pêche maritime pour les transactions soumises à cette procédure ; c) Les références aux déclarations de revendication des produits bénéficiant d'un signe d'origine telles que prévues par la réglementation en vigueur ; d) Les numéros d'enregistrement des contrats d'achat et les numéros des déclarations de transactions soumis préalablement aux interprofessions tels que prévus dans les accords interprofessionnels étendus ; e) L'avis de blocage, l'engagement de garantie ou la mainlevée du porteur de warrant agricole ou du porteur de l'engagement de garantie. 8° La référence aux 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 , 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.
|
Code général des impôts, annexe iv
|
50-00 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032694368
|
2016-06-13 00:00:00
|
d3760e22047b9c5060d75fae40d65cd609ba5fb875d4a3e3bdd6600f3a764fab
|
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] |
Pour la tenue de la comptabilité matières notamment sous la forme de registres vitivinicoles, selon une procédure informatisée, le système informatique doit répondre aux prescriptions ci-après : 1° Tenue de la comptabilité matières et des registres vitivinicoles. La comptabilité matières et les registres vitivinicoles informatisés sont tenus selon une ou plusieurs suites chronologiques ininterrompues. Le système informatique doit être pourvu d'un compteur d'enregistrement des entrées d'informations dans la comptabilité matières et dans les registres vitivinicoles. Ce compteur affecte à chaque entrée d'informations dans la comptabilité matières et dans les registres vitivinicoles un numéro suivant une série croissante ininterrompue, ainsi que la date à laquelle est effectuée ladite entrée d'informations. Ce numéro et cette date doivent être reproduits dans la comptabilité matières et les registres vitivinicoles. Ce compteur doit être inaccessible à l'utilisateur. Sa remise à zéro par l'utilisateur est interdite. Après validation par l'utilisateur de la saisie des informations sur la machine émettrice, leur annulation ou modification devient impossible. 2° Enregistrement des entrées d'information. Le système informatique doit également enregistrer automatiquement et chronologiquement dans un fichier chacune des entrées d'informations dans la comptabilité matières et dans les registres vitivinicoles pour en conserver la trace. Le numéro affecté par le compteur d'enregistrement à chaque entrée d'informations, conformément au troisième alinéa du 1°, correspond à celui de l'opération mémorisée par le système. 3° Dispositions en vue de l'exercice des contrôles. Le système informatique doit comporter des fonctions d'interrogation en temps réel afin de permettre aux agents des douanes et droits indirects de visualiser et/ou d'éditer à tout moment les informations nécessaires à la vérification de la cohérence entre les deux éléments suivants : a) Les fichiers informatiques se rapportant au traitement mis en oeuvre pour l'application des dispositions du présent article ; b) L'édition de la comptabilité matières et des registres vitivinicoles. Si les transmissions ou réceptions d'informations comportent des mentions codées, le système doit permettre de restituer les informations en clair. 4° Sécurités. Toutes les opérations gérées par le système informatique doivent être assorties de procédures permettant d'en garantir l'authenticité dans les conditions prévues par un arrêté du ministre chargé du budget. 5° Conservation des informations. En cas de changement d'un élément matériel ou logiciel du système informatique, toutes les mesures utiles doivent être prises pour permettre la conservation et la restitution des informations. Les entrepositaires agréés doivent, à toute réquisition des agents des douanes et droits indirects, permettre à ces agents de vérifier à tout moment que les systèmes informatiques sont conformes aux prescriptions fixées par le présent article et comportent les sécurités prévues par ces prescriptions.
|
Code général des impôts, annexe iv
|
50-00 D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300435
|
2001-03-31 00:00:00
|
c61edc53d0f5477f92612bf5d250ed522dc70b24ce5f5059f49fd93528b47c1f
|
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] |
Pour l'application du V de l'article 286 I de l'annexe II au code général des impôts les registres vitivinicoles, tenant lieu de comptabilité matières, peuvent être constitués par des annotations au verso des déclarations de récolte et des stocks visées à l' article 407 dudit code sous réserve : 1° De l'inscription des mentions requises par la réglementation communautaire et des informations mentionnées au 1° du II de l'article 286 I précité ; 2° Que ces annotations soient lisibles ; 3° Qu'elles reprennent la totalité des opérations réalisées par l'entrepositaire agréé.
|
Code général des impôts, annexe iv
|
50-00 E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032694360
|
2016-06-13 00:00:00
|
89079cc926974ec90a5167c997181bb4b050188e64f9fc3455beb1ef064d070e
|
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] |
Pour l'application du VII de l'article 286 I de l'annexe II au code général des impôts les registres vitivinicoles peuvent être regroupés sur un seul document à la condition : 1° Que les opérations réalisées par l'entrepositaire agréé au cours d'une campagne viticole soient limitées de telle sorte que, pour chaque type d'opérations, elles puissent être enregistrées sur un seul feuillet ; 2° Que la page de garde du registre précise le nombre de feuillets affecté à chaque type d'opérations.
|
Code général des impôts, annexe iv
|
50-00 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300437
|
2001-03-31 00:00:00
|
106565e2f66d63a826026e8fdd753c298662693e240342db67750659c6a78177
|
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I. – Pour l'application du III de l'article 286 I et du IV de l'article 286 J de l'annexe II au code général des impôts, l'entrepositaire agréé établit une déclaration récapitulative mensuelle distincte pour chacun de ses entrepôts fiscaux suspensifs des droits d'accises. A défaut d'opération de production, de transformation, d'entrée et de sortie de produits de l'entrepôt fiscal suspensif des droits d'accises, l'entrepositaire agréé adresse au service des douanes et droits indirects la déclaration mensuelle en y indiquant le stock théorique en début de période, le stock théorique en fin de période, annotée de la mention " Néant ". 1° La déclaration récapitulative mensuelle comporte, pour chaque compte de la comptabilité matières, les renseignements suivants : a) Les noms, dénomination ou raison sociale et adresse du siège social ou du principal établissement ; b) Le numéro d'identification de l'entrepôt fiscal suspensif des droits d'accises ; c) L'adresse de l'entrepôt fiscal suspensif des droits d'accises pour lequel est établie la déclaration mensuelle ; d) Le lieu où est tenue la comptabilité matières ; e) L'année au titre de laquelle la déclaration est établie ; f) Le mois au titre duquel la déclaration est établie ; g) Les date et lieu d'établissement de la déclaration et la signature du déclarant appuyée du cachet de son entreprise ; h) La raison sociale de la caution ou, le cas échéant, la mention " Dispense ". 2° La déclaration récapitulative mensuelle indique, le cas échéant : a) Les mentions relatives aux comptes d'âge ou de vieillissement ; b) Les références aux contrats d'achat soumis au visa de l'établissement mentionné à l'article L. 621-1 du code rural et de la pêche maritime pour les transactions soumises à cette procédure ; c) (Abrogé) d) Les numéros d'enregistrement des contrats d'achat et les numéros des déclarations de transactions soumis préalablement aux interprofessions tels que prévus dans les accords interprofessionnels étendus ; e) L'avis de blocage, l'engagement de garantie ou la mainlevée du porteur de warrant agricole ou du porteur de l'engagement de garantie. 3° La déclaration récapitulative mensuelle indique le stock début de période, le stock fin de période, le total des entrées et sorties de produits du mois précédent et le solde : a) Pour les entrepositaires agréés produisant des alcools, des produits intermédiaires et des produits visés à l' article 438 du code général des impôts , par appellation d'origine ou dénomination de produits ; b) Pour les autres entrepositaires agréés par nature de produit et/ ou par tarif d'imposition, sous réserve des règlements ou accords interprofessionnels prévus notamment en application des articles L. 632-1 à L. 632-7 du code rural et de la pêche maritime. II. – 1° Conformément au III de l'article 302 D du code général des impôts , l'entrepositaire agréé liquide l'impôt sur la déclaration récapitulative mensuelle prévue au I. Outre les renseignements prévus au 1° du I, la déclaration comporte les informations suivantes nécessaires à la liquidation et au paiement de l'impôt : a) Le régime fiscal assigné à la déclaration, soit la lettre A pour accises au titre de l'article 302 D précité ou la lettre D pour douane en cas d'option pour le régime de l'article 1698 C dudit code ; b) La désignation commerciale des produits imposables, nombre et type de récipients, volume nominal des récipients, titre alcoométrique volumique (% vol.) et degré alcoométrique (pour les bières) et, pour les déclarations d'apposition de capsules, empreintes, vignettes, ou marques représentatives de droits indirects, leur nature et leur nombre ; c) Les quantités imposables par nature de produits ; d) Les tarifs d'imposition ; e) Le montant des droits à acquitter par nature de produits et tarif d'imposition, ainsi que le montant global de l'ensemble de ces droits ; f) Le moyen de paiement utilisé (numéraire, chèque, virement ou obligation cautionnée) ; g) Pour les utilisateurs de matériels de validation mentionnés au 3° du I de l'article 111 H ter de l'annexe III au code général des impôts, les numéros d'empreintes de début et de fin de période ; h) Pour les utilisateurs de documents prévalidés mentionnés au 2° du I de l'article 111 H ter précité, les numéros de documents de début et de fin de période. 2° Deux cases et une colonne réservées à l'administration font référence aux codes taxes, à la réception de la déclaration de liquidation (date et numéro) et à sa prise en recette (montant, date et numéro de caisse, visa du service des douanes et droits indirects et nature de la garantie dont bénéficie l'entrepositaire agréé). 3° Lorsque le bénéfice de la compensation est demandé au titre de l'article 286 M de l'annexe II au code général des impôts, une sous-rubrique est créée au regard de chaque catégorie de produit concerné. Cette compensation se traduit par l'inscription, d'une part, des quantités de produits ayant préalablement supporté l'impôt et replacées en suspension de droits dans l'entrepôt fiscal suspensif des droits d'accises et, d'autre part, par une écriture négative du montant des droits qui s'y rattache. 4° Lorsque la compensation n'a pas été possible au terme des trois mois qui suivent le dépôt de la demande, le crédit d'impôt subsistant est alors remboursé au bénéficiaire, sur sa demande. III. – Pour l'application du III de l'article 111 H quater de l'annexe III au code général des impôts, aux termes du délai d'information prévu par l'article 302 P du code général des impôts, l'entrepositaire agréé établit un relevé des documents d'accompagnement non apurés mentionnés au I de l'article 302 M et à l'article 302 M ter dudit code, dénommé ci-après " relevé de non-apurement ". Le relevé de non-apurement est conforme au modèle repris à l'annexe I de l'arrêté du 28 juillet 2011 (JO du 6 août 2011). Le relevé de non-apurement est établi de manière distincte pour chacun des entrepôts fiscaux suspensifs des droits d'accises de l'entrepositaire agréé. Ce relevé est transmis par l'entrepositaire agréé au service des douanes et droits indirects dont il dépend selon les mêmes modalités et dans les conditions prévues pour la déclaration récapitulative mensuelle. Un exemplaire de chaque document d'accompagnement non apuré est annexé au relevé de non-apurement, lorsque ce document est établi sous format papier. Outre les renseignements prévus au 1° du I, le relevé de non-apurement comporte les renseignements suivants : a) Le numéro du document d'accompagnement ; b) La date de départ du document ; c) Les nom ou raison sociale et l'adresse du destinataire ; d) Le numéro d'identification du destinataire. Si toutes les opérations réalisées par l'entrepositaire agréé ont fait l'objet d'un apurement, ce dernier annote la déclaration récapitulative mensuelle de la mention " Pas de défaut d'apurement ".
|
Code général des impôts, annexe iv
|
50-00 G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024449528
|
2011-08-07 00:00:00
|
e55a2085c77a2ebf26cf5ef8e079b2bc05527a3be0775ec11c7e5ad90bf72859
|
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] |
Les dispositions prévues aux articles 50-00 C à 50-00 G relatives aux registres vitivinicoles peuvent également être mises en œuvre par les agents de la direction générale de la concurrence, de la consommation et de la répression des fraudes.
|
Code général des impôts, annexe iv
|
50-00 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300440
|
2001-03-31 00:00:00
|
b290100a79f2b019f069b5c1fcd322b539649f359eab6d03cf99107a73c4fec9
|
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I. – Conformément au I de l'article 302 H ter du code général des impôts , le destinataire enregistré établit une déclaration comportant : a. Au titre des renseignements généraux : 1° Le nom, la dénomination ou la raison sociale et l'adresse du destinataire enregistré ; 2° Le numéro d'identification qui lui a été attribué par l'administration des douanes et droits indirects lors de son agrément ; 3° L'année et le mois au titre duquel la déclaration est établie ; 4° La date, le lieu d'établissement de la déclaration et la signature du déclarant complétée du cachet de son entreprise ; 5° Le nom, la dénomination ou la raison sociale de la caution ou, le cas échéant, la mention " Dispense ” ; 6° Le moyen de paiement utilisé (numéraire, chèque, virement ou autre). La déclaration comporte en outre deux cases réservées à l'administration qui font référence à la réception de la déclaration (date et numéro) et à sa prise en recette (montant, date, références internes et visa du service des douanes et droits indirects). b. Outre les renseignements prévus au a, s'agissant de la réception d'alcool ou de boissons alcooliques, la déclaration indique : 1° La désignation des produits soumis à accise par catégorie fiscale ; 2° Les quantités imposables par catégorie fiscale de produits, exprimées, selon le cas, en volume d'alcool pur ou en volume effectif et par degré alcoométrique pour les bières ; 3° Les tarifs d'imposition ; 4° Le montant des droits d'accise à acquitter par nature de produit et par tarif d'imposition, ainsi que le montant global de ces droits ; La déclaration comporte en outre une colonne réservée à l'administration qui fait référence aux codes taxes. Elle est conforme au modèle repris à l'annexe I de l' arrêté du 30 août 2011 (JO du 1er septembre 2011) relatif aux déclarations et à l'attestation prévues aux articles 302 H ter, 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne. c. Outre les renseignements prévus au a, s'agissant de la réception de tabacs manufacturés, la déclaration indique : 1° Le numéro d'identification qui lui a été attribué par l'administration des douanes et droits indirects lors de son agrément en tant que fournisseur agréé ; 2° La désignation des produits soumis à accise par catégorie fiscale ; 3° Selon le cas, le nombre d'unités ou de grammes de produit ; 4° Le montant des droits d'accise à acquitter par nature de produit en distinguant les droits dus au titre du taux normal et, le cas échéant, au titre du minimum de perception, ainsi que le montant global de ces droits ; La déclaration est conforme au modèle repris à l'annexe II de l'arrêté du 30 août 2011 (JO du 1er septembre 2011) relatif aux déclarations et à l'attestation prévues aux articles 302 H ter, 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne. II. – Pour l'application de l'article 111 H sexdecies de l'annexe III au code général des impôts , le destinataire enregistré mentionné au I de l'article 302 H ter du code précité joint à la déclaration mentionnée au I un état récapitulatif, par opérateur, des livraisons mensuelles effectuées. Il indique, pour chaque opérateur livré, leurs nom, dénomination ou raison sociale, numéro d'assujetti à la taxe sur la valeur ajoutée et adresse. Il récapitule pour chacun d'entre eux par nature de produit et par tarif d'imposition les quantités réceptionnées, exprimées, selon le cas, en volume d'alcool pur ou en volume effectif pour les alcools ou les boissons alcooliques et par degré alcoométrique pour les bières et en nombre d'unités ou en grammes pour les tabacs manufacturés. III. – Les déclarations et l'état récapitulatif prévus au I et au II, les pièces justificatives nécessaires à leur établissement et à la tenue de la comptabilité des livraisons de produits soumis à accise prévue au I de l'article 302 H ter et la comptabilité des livraisons elle-même sont conservés dans les conditions et selon les modalités fixées à l'article L. 102 B du livre des procédures fiscales .
|
Code général des impôts, annexe iv
|
50-00 I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024526467
|
2011-09-02 00:00:00
|
01e4b29e0dd158d6d67c6dc14314637bd48942516b31f2bf6a570adacd36db5c
|
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I. – Conformément au II de l'article 302 H ter du code général des impôts , le destinataire enregistré recevant à titre occasionnel des produits soumis à accise en suspension de droits en provenance d'un autre Etat membre de l'Union européenne établit, préalablement à l'expédition, une déclaration comportant notamment les informations suivantes : 1° Le nom, la dénomination ou la raison sociale, le numéro d'assujetti à la taxe sur la valeur ajoutée et l'adresse du destinataire des produits ; 2° Le nom, la dénomination ou la raison sociale, l'adresse et, le cas échéant, le numéro d'accise de l'expéditeur des produits soumis à accise établi dans un autre Etat membre de l'Union européenne ; 3° La désignation des marchandises par catégorie fiscale, l'espèce, le titre alcoométrique volumique, le volume effectif et le volume d'alcool pur pour les alcools et les boissons alcooliques, le nombre d'unités ou de grammes pour les tabacs manufacturés ; 4° La date, le lieu d'établissement et la signature du destinataire complétée du cachet de son entreprise ; 5° L'adresse et le visa du service des douanes et droits indirects territorialement compétent ; 6° Les références de la consignation ; 7° La période de validité de l'autorisation ; 8° Le numéro d'identification attribué par l'administration des douanes et droits indirects lors de son agrément en tant que destinataire enregistré et, le cas échéant, en tant que fournisseur agréé. Cette déclaration est transmise au service des douanes et droits indirects territorialement compétent et est établie conformément aux modèles repris aux annexes III et IV de l' arrêté du 30 août 2011 (JO du 1er septembre 2011) relatif aux déclarations et à l'attestation prévues aux articles 302 H ter, 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne. II. – Le destinataire enregistré à titre occasionnel transmet au service des douanes et droits indirects territorialement compétent une déclaration de réception des produits soumis à accise en indiquant notamment la date de réception et les quantités reçues. Cette déclaration reprend les informations requises au I. La déclaration est conforme aux modèles repris aux annexes III et IV de l'arrêté du 30 août 2011 (JO du 1er septembre 2011) relatif aux déclarations et à l'attestation prévues aux articles 302 H ter, 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne. III. – Les déclarations prévues au I et au II et les pièces justificatives nécessaires à leur établissement sont conservées dans les conditions et selon les modalités fixées à l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iv
|
50-00 J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024526469
|
2011-09-02 00:00:00
|
5ee43c0866507afe41e396825c766281afce1a716264c67ae87607f05514f246
|
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] |
I. – Conformément au I de l'article 302 U bis du code général des impôts , la personne qui effectue la livraison de produits soumis à accise déjà mis à la consommation dans un autre Etat membre de l'Union européenne, celle qui détient les produits ou celle à qui sont destinés les produits établit, préalablement à l'expédition, une déclaration comportant notamment les informations suivantes : 1° Le nom, la dénomination ou la raison sociale et l'adresse du déclarant ; 2° Le nom, la dénomination ou la raison sociale, le numéro d'assujetti à la taxe sur la valeur ajoutée, l'adresse du destinataire des produits et, le cas échéant, le numéro d'identification qui lui a été attribué par l'administration des douanes et droits indirects lors de son agrément en tant que fournisseur agréé ; 3° Le nom, la dénomination ou la raison sociale, l'adresse et le numéro d'assujetti à la taxe sur la valeur ajoutée du fournisseur des produits soumis à accise établi dans un autre Etat membre de l'Union européenne ; 4° La désignation des marchandises par catégorie fiscale, l'espèce, le titre alcoométrique volumique, le volume effectif et le volume d'alcool pur pour les alcools et les boissons alcooliques, le nombre d'unités ou de grammes pour les tabacs manufacturés ; 5° La date, le lieu d'établissement et la signature du déclarant complétée, le cas échéant, du cachet de son entreprise. Cette déclaration est établie conformément aux modèles repris aux annexes V et VI de l' arrêté du 30 août 2011 (JO du 1er septembre 2011) relatif aux déclarations et à l'attestation prévues aux articles 302 H ter , 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne. II. – L'attestation de consignation des droits dus par un opérateur mentionné au I de l'article 302 U bis, pour la réception en France de produits déjà mis à la consommation dans un autre Etat membre de l'Union européenne, est établie par le service des douanes et droits indirects conformément aux modèles repris aux annexes V et VI de l'arrêté du 30 août 2011 (JO du 1er septembre 2011) relatif aux déclarations et à l'attestation prévues aux articles 302 H ter, 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne. L'attestation comporte notamment les informations suivantes : 1° Le nom, la dénomination ou la raison sociale et l'adresse du déclarant ; 2° Le nom, la dénomination ou la raison sociale, le numéro d'assujetti à la taxe sur la valeur ajoutée, l'adresse du destinataire des produits et, le cas échéant, le numéro d'identification qui lui a été attribué par l'administration des douanes et droits indirects lors de son agrément en tant que fournisseur agréé ; 3° Le nom, la dénomination ou la raison sociale, l'adresse et le numéro d'assujetti à la taxe sur la valeur ajoutée du fournisseur des produits soumis à accise établi dans un autre Etat membre de l'Union européenne ; 4° La désignation des marchandises par catégorie fiscale, l'espèce, le titre alcoométrique volumique, le volume effectif et le volume d'alcool pur pour les alcools et les boissons alcooliques, le nombre d'unités ou de grammes pour les tabacs manufacturés ; 5° L'adresse du service des douanes et droits indirects certifiant la consignation préalable des droits dus ; 6° La date et les références de la consignation ; 7° La date, le lieu d'établissement et le visa du service des douanes et droits indirects territorialement compétent. Cette attestation est établie en deux exemplaires. Un exemplaire est destiné à l'opérateur mentionné au I de l'article 302 U bis qui l'adresse à l'expéditeur, fournisseur des produits soumis à accise établi dans un autre Etat membre de l'Union européenne. Ce dernier doit joindre l'attestation au document accompagnant les produits. III. – La personne qui a effectué la déclaration préalable mentionnée au I transmet au service des douanes et droits indirects territorialement compétent une déclaration de réception des produits soumis à accise en indiquant notamment la date de réception et les quantités reçues par le destinataire. Cette déclaration reprend les informations requises au I. La déclaration est conforme aux modèles repris aux annexes V et VI de l'arrêté du 30 août 2011 (JO du 1er septembre 2011) relatif aux déclarations et à l'attestation prévues aux articles 302 H ter, 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne. IV. – Les déclarations et l'attestation prévues du I au III et les pièces justificatives nécessaires à leur établissement sont conservées dans les conditions et selon les modalités fixées à l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iv
|
50-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024530915
|
2011-09-02 00:00:00
|
91f74de2a0ab835a539e718838834f63a4d8b6e264d1ef6d35172b0f1c290a7c
|
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I.-Pour obtenir la qualité de représentant fiscal, la demande d'agrément est transmise au directeur interrégional des douanes et droits indirects ayant dans le ressort territorial de sa circonscription le lieu de la tenue de la comptabilité des livraisons du représentant fiscal. Cette demande est accompagnée d'un modèle de la comptabilité des livraisons et de toute pièce justifiant de l'existence de la caution prévue à l' article 302 V bis du code général des impôts . Le directeur interrégional des douanes et droits indirects accorde la qualité de représentant fiscal et lui attribue un numéro d'identification. II.-La désignation d'un représentant fiscal par le vendeur conformément à l'article 302 V bis donne lieu à l'établissement d'un mandat. Ce mandat doit être exclusif, rédigé en langue française, signé par une personne habilitée à engager la personne du représentant fiscal et accepté du vendeur. Il doit obligatoirement faire apparaître les informations suivantes : 1° Le nom, la dénomination ou la raison sociale et l'adresse du représentant fiscal ; 2° Le numéro d'identification qui lui a été attribué par l'administration des douanes et droits indirects lors de son agrément ; 3° Le nom, la dénomination ou la raison sociale et l'adresse du vendeur ; 4° La période de validité du mandat ; 5° Le caractère exclusif du mandat ; 6° Les formalités que le représentant fiscal est habilité à accomplir au nom du vendeur. Le représentant fiscal adresse l'original du mandat au service des douanes et droits indirects compétent préalablement à toute démarche concernant le vendeur. III.-Conformément à l'article 302 V bis du code général des impôts, le représentant fiscal établit, pour chaque vendeur représenté, une déclaration comportant : a. Au titre des renseignements généraux : 1° Le nom, la dénomination ou la raison sociale et l'adresse du représentant fiscal ; 2° Le numéro d'identification qui lui a été attribué par l'administration des douanes et droits indirects lors de son agrément ; 3° Le nom, la dénomination ou la raison sociale et l'adresse du vendeur ; 4° L'année et le mois au titre duquel la déclaration est établie ; 5° La date, le lieu d'établissement de la déclaration et la signature du déclarant. La déclaration comporte en outre deux cases réservées à l'administration qui contiennent les informations relatives à la réception de la déclaration (date et numéro) et à la liquidation des droits. b. Outre les renseignements prévus au a, la déclaration indique : 1° La désignation des produits soumis à accise par catégorie fiscale ; 2° Les quantités imposables par catégorie fiscale de produits, exprimées, selon le cas, en volume d'alcool pur ou en volume effectif et par degré alcoométrique pour les bières ; 3° Les tarifs d'imposition ; 4° Le montant des droits d'accise à acquitter par nature de produit et par tarif d'imposition, ainsi que le montant global de ces droits ; La déclaration comporte en outre une colonne réservée à l'administration qui fait référence aux codes taxes. Cette déclaration est établie conformément au modèle repris à l'annexe VII de l'arrêté du 30 août 2011 relatif aux déclarations et à l'attestation prévues aux articles 302 H ter , 302 U bis et 302 V bis du code général des impôts concernant les mouvements de produits soumis à accise dans l'Union européenne. IV.-La déclaration prévue au III et la comptabilité des livraisons des produits soumis à accise prévue à l'article 302 V bis ainsi que les pièces justificatives nécessaires à leur établissement, sont conservées dans les conditions et selon les modalités fixées à l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iv
|
50-0 A bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042147351
|
2020-07-25 00:00:00
|
b61e88d6f71e7fba20dab07501f2eda4efdd6ab4778c33da4048d6c18cadfc35
|
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] |
I. – En application de l' article 285 A de l'annexe II au code général des impôts, la demande d'agrément au statut d'acheteur-revendeur est effectuée auprès de la direction régionale des douanes et droits indirects territorialement compétente sur un formulaire conforme au modèle établi par l'administration, lequel comporte les mentions suivantes : a la dénomination ou raison sociale du demandeur ou de son représentant légal ; b la désignation du siège social du demandeur ; c la mention de l'autorisation d'exploitation d'un comptoir de vente ; d l'engagement du demandeur de se conformer aux obligations conditionnant l'octroi et le maintien du statut d'acheteur-revendeur sous peine de se voir retirer le bénéfice dudit statut ; e la date et la signature du demandeur ; f la décision d'octroi par l'administration du statut d'acheteur-revendeur de tabacs manufacturés datée et signée ; g la désignation détaillée et la localisation des lieux de vente ainsi que les modalités d'ouverture et de fonctionnement ; le plan des lieux de vente est annexé au formulaire et toute modification des plans, localisation, modalités d'ouverture et de fonctionnement des lieux de vente doit être signalée à la direction régionale des douanes et droits indirects territorialement compétente. II. – Si l'acheteur-revendeur cesse de remplir les conditions d'agrément requises ou en cas de manquements à ses obligations ou en cas d'infraction aux dispositions du code général des impôts, son agrément peut lui être retiré par le directeur régional des douanes et droits indirects à l'expiration d'un délai de trente jours à compter de la date figurant sur l'avis de réception du courrier recommandé priant l'intéressé de bien vouloir présenter ses observations sur le retrait d'agrément envisagé. Pour sa part, le titulaire du statut d'acheteur-revendeur peut mettre fin à tout moment à son activité par l'envoi d'une lettre recommandée avec demande d'avis de réception adressée à la direction régionale des douanes et droits indirects compétente, avec effet huit jours francs à compter de la réception par l'administration de cette lettre.
|
Code général des impôts, annexe iv
|
50-0 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030625669
|
2015-05-25 00:00:00
|
0a8ea13a99698d1a56b5e61bf4942cb4341d128a7596c6e67b35b0762d5ed20a
|
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] |
En application de l'article 286 O de l'annexe II au code général des impôts, la déclaration est effectuée auprès de la direction régionale des douanes et droits indirects territorialement compétente sur le formulaire selon un modèle fixé par l'administration et figurant en annexe, lequel comprend les mentions suivantes : a la dénomination ou raison sociale de l'entrepositaire agréé ; b les adresses du siège ou du principal établissement, de l'entrepôt fiscal suspensif des droits d'accises et, le cas échéant, l'adresse à laquelle est conservée la comptabilité-matières ; c les numéros de registre du commerce, d'accises ainsi que d'identification à la TVA ; d la nature des marchandises réceptionnées, détenues, expédiées ; e le type d'activité réalisée ; f la désignation détaillée et la localisation des lieux de vente ainsi que les modalités d'ouverture et de fonctionnement ; le plan des lieux de vente est annexé au formulaire et toute modification des plans, localisation, modalités d'ouverture et de fonctionnement des lieux de vente doit être signalée à la direction régionale des douanes et droits indirects territorialement compétente ; g les dates et signatures de l'exploitant du comptoir de vente ou de la boutique de vente à bord.
|
Code général des impôts, annexe iv
|
50-0 BA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030625671
|
2015-05-25 00:00:00
|
7586afe33502f700d94776f5178460d1f65d820d8a6366cf2f81747a705f628f
|
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] |
En application de l'article 286 P de l'annexe II au code général des impôts, le document d'avitaillement et livraisons à emporter qui accompagne les produits soumis à accises livrés aux boutiques de vente à bord et dans le cadre de l'avitaillement, entre l'entrepôt suspensif et le navire ou l'aéronef ou entre la zone de mise à bord et l'aéronef, comporte les mentions obligatoires suivantes : a le numéro du justificatif constitué par l'opérateur selon le schéma suivant : caractère 1 et 2 : quantième de l'année, caractère 3 à 15 : numéro d'accises de l'entrepositaire agréé, caractère 16 à 20 : numéro de séquence annuel propre à l'opérateur ; b la dénomination ou raison sociale, les coordonnées de l'entrepositaire agréé qui expédie les produits ; c la dénomination ou raison sociale, les coordonnées du destinataire des produits ; d la dénomination commerciale précise des produits ; e les quantités livrées, en litres ou en kilogrammes selon le cas, avec l'unité de conditionnement ; f le nombre de contenants et les numéros de scellés (si le scellement est utilisé) ; g le titre alcoométrique pour les alcools et boissons alcooliques ; h la destination, le nom du navire et de la compagnie maritime, le numéro de vol et la compagnie aérienne pour les aéronefs ; Le document d'avitaillement et de livraisons à bord est conservé sous format papier ou dématérialisé et peut être remplacé par tout document équivalent comportant l'ensemble des mentions précitées.
|
Code général des impôts, annexe iv
|
50-0 BB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030625673
|
2015-05-25 00:00:00
|
4daa1f4245ef951ae940b95cc5d484f2ecbbb644079c8ffe80bf793299ec0e91
|
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] |
Le document commercial mentionné aux articles 111-0 HB et 111-0 HC de l'annexe III au code général des impôts comprend les informations suivantes : a la nature, la valeur unitaire, le nombre des articles achetés et vendus ; b l'identité de l'acquéreur ; c le numéro de vol ou la liaison maritime concernée ; d le lieu de destination figurant sur le titre de transport ; e la date de la transaction ; f l'indication “ ventes en exonération des droits et taxes ” ou “ ventes en droits acquittés ”, selon le cas. Pour les boutiques de vente à bord d'aéronefs, les informations reprises aux points b, d et f ne sont pas exigées. Pour les boutiques de vente à bord de navires qui n'effectuent que des ventes en droits acquittés à des passagers à destination d'un autre Etat membre de l'Union européenne, les informations reprises aux points b, d et f sont facultatives.
|
Code général des impôts, annexe iv
|
50-0 BC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030625675
|
2015-05-25 00:00:00
|
aa6f138a5ac5f2b886326238a555bf1c79e74d22a6e2b1dfeadb8bdf38998189
|
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] |
Les capsules représentatives de droits destinées à être apposées, dans les autres Etats membres de la Communauté européenne, sur les bouteilles et récipients doivent comporter les mentions suivantes : a) Le numéro d'agrément délivré par la direction interrégionale des douanes et droits indirects territorialement compétente ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, par la direction régionale des douanes et droits indirects précédé du sigle du pays (DE pour Allemagne, IT pour Italie, FI pour Finlande, SE pour Suède, AT pour Autriche, BE pour Belgique, DK pour Danemark, EL pour Grèce, ES pour Espagne, GB pour Grande-Bretagne, IE pour Irlande, LU pour Luxembourg, NL pour Pays-Bas et PT pour Portugal) ; b) La marque du fabricant des capsules ou, le cas échéant, celle du fabricant des marques fiscales servant à la fabrication des capsules. Ces mentions sont apposées conformément à la description qui en est faite au II de l'article 164 AM . Les indications reprises au a doivent concorder avec celles figurant soit sur les étiquettes apposées sur les bouteilles ou récipients, soit sur les bouteilles ou récipients eux-mêmes. Ces indications doivent être apposées avant leur livraison à l'utilisateur.
|
Code général des impôts, annexe iv
|
50-0 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041546014
|
2020-02-01 00:00:00
|
3f29aa55d7a41822ae9c7a7a3e709e11a367fc9d5b486f2ebea004cf8d9baf6a
|
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] |
Les capsules visées à l'article 50-0 C sont conformes à la description qui en est faite à l'article 54-0 D .
|
Code général des impôts, annexe iv
|
50-0 D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300448
|
2001-03-31 00:00:00
|
9968e33f93cbce52d07dc7b694933526a66dd5e7ae077455c048c2243a704e3e
|
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] |
Le bon de commande mentionné à l'article 111 J de l'annexe III, établi en double exemplaire, est daté et visé par l'administration des douanes et droits indirects. Il comporte notamment : a) Le nom et l'adresse du fournisseur des marques fiscales ou des capsules ; b) Le nom et l'adresse de l'entrepositaire agréé destinataire ainsi que ses numéros d'accise et d'agrément ; c) Le nombre de marques fiscales ou de capsules commandées, par catégorie (volume net exprimé en centilitres, couleur des capsules, pour les vins, vin tranquille ou vin mousseux et, le cas échéant, titre alcoométrique volumique). L'un des exemplaires est remis au fabricant, l'autre est conservé au dossier ouvert au nom du commanditaire.
|
Code général des impôts, annexe iv
|
50-0 E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300450
|
2001-03-31 00:00:00
|
f180cf4a3f7c6232c11d1883131bb8583a38a17be196280bd560711434706f8b
|
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] |
Les caractéristiques et obligations prévues aux articles 54-0 A à 54-0 AC relatives aux entrepositaires agréés sont applicables aux entrepositaires agréés d'autres Etats membres de la Communauté européenne.
|
Code général des impôts, annexe iv
|
50-0 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300453
|
2001-03-31 00:00:00
|
a87cf388e797ce7826c3a6a9c447c3afa127ebe3b49c80404e4add8c2805c687
|
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] |
Pour l'application des dispositions du 3° du I de l'article 111-0 E de l'annexe III au code général des impôts, la liste récapitulative comporte les renseignements suivants : a. Le nom ou la raison sociale, l'adresse et l'activité professionnelle des personnes définies au 2° du II de l'article 111-0 E et à l'article 111-0 F de la même annexe ; b. Le numéro d'identification porté sur la déclaration préalable de profession, numéro fixé par l'administration des douanes et droits indirects dans les conditions définies à l'article 50-0 H .
|
Code général des impôts, annexe iv
|
50-0 G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300442
|
2006-01-01 00:00:00
|
f0aae50bcb5a4a95d9510d1be9efd7a9be89d12ace42ed24c684d7379e9c1861
|
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] |
Pour l'application des dispositions du 2° du II de l'article 111-0 E , les opérateurs établissent une déclaration préalable de profession conforme au modèle repris à l'annexe I de l'arrêté du 4 juillet 2005 (JO du 6 juillet 2005). Pour l'application des dispositions du 1° du I de l'article 111-0 F de l'annexe III au code général des impôts, les opérateurs établissent, selon le cas, une déclaration préalable de profession conforme aux modèles repris aux annexes II et III de l'arrêté du 4 juillet 2005 (JO du 6 juillet 2005) : 1° La déclaration préalable de profession peut être déposée ou transmise au service des douanes et droits indirects par tout moyen, en l'accompagnant : a. Selon le cas, d'un extrait du registre du commerce et des sociétés, d'un document justifiant de l'inscription au répertoire des métiers ou d'une pièce justificative de la qualité professionnelle ; b. D'un justificatif d'identité, si le déclarant est une personne physique ; c. D'un justificatif d'identité du déclarant et d'une procuration, s'il s'agit d'une personne morale ; 2° La déclaration préalable de profession comprend deux exemplaires. Le premier exemplaire de la déclaration est destiné au déclarant, qui le conserve, pour être présenté à toute réquisition des agents des douanes et droits indirects. Le deuxième exemplaire est destiné au service des douanes et droits indirects territorialement compétent ; 3° La déclaration comporte un numéro d'identification composé de sept caractères numériques précédés des lettres " IN " (pour les intermédiaires définis au 2° du II de l'article 111-0 E de l'annexe III au même code) ou " UT " (pour les utilisateurs définis au 1° du I de l'article 111-0 F de la même annexe), sous la forme : IN ou UT/ XXX/ XXXX : a. Les trois premiers caractères après " IN " ou " UT " identifient le service des douanes et droits indirects visant la déclaration préalable de profession ; b. Les quatre derniers, correspondant au numéro de la déclaration préalable, sont tirés d'une série chronologique gérée par ledit service des douanes et droits indirects. Le numéro d'identification est attribué par le service des douanes et droits indirects recevant la déclaration préalable de profession. Il est délivré à titre personnel. Les personnes morales obtiennent ce numéro d'identification pour elles-mêmes et pour les personnes physiques habilitées, sur procuration, à les représenter ; 4° La déclaration préalable de profession comporte les renseignements suivants : a. Les nom et prénoms usuels du déclarant ; b. Les date et lieu d'établissement de la déclaration et la signature du déclarant appuyée du cachet de son entreprise ; c. Le cas échéant, les nom et prénoms du représentant légal de la personne morale ou physique mentionnée au b qui a donné procuration au déclarant et la date à laquelle cette procuration a été délivrée ; d. Une case réservée à l'usage de l'administration des douanes et droits indirects comportant la date de prise en charge de la déclaration, le numéro d'identification du déclarant ainsi que l'adresse et le visa du service ; 5° Outre les renseignements prévus au 4°, la déclaration préalable de profession comporte les informations suivantes : a. Pour les intermédiaires définis au 2° du II de l'article 111-0 E de l'annexe III au code général des impôts : 1. Le nom ou la raison sociale, l'adresse et le numéro d'accises attribué à l'intermédiaire par le service des douanes et droits indirects dans le cadre de son activité d'entrepositaire agréé ; 2. L'adresse du lieu de réception et de détention des alcools et boissons alcooliques, qui est également l'adresse du lieu de tenue de la liste clients ; b. Pour les utilisateurs définis au 1° du I de l'article 111-0 F de la même annexe : 1. Le nom ou la raison sociale, l'adresse, le numéro SIRET et l'activité de l'opérateur qui veut bénéficier des exonérations prévues à l'article 302 D bis du code général des impôts ; 2. L'adresse du lieu de réception et d'utilisation des alcools et des boissons alcooliques qui est également le lieu de tenue de la comptabilité matières pour les utilisateurs qui sont soumis à cette obligation ; 3. Le ou les cas d'utilisation prévus à l'article 302 D bis du code général des impôts.
|
Code général des impôts, annexe iv
|
50-0 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300443
|
2005-07-06 00:00:00
|
2fb8bfeb966bd024303e8c4f7be39891e0698e2db2de694a404fa6c4a075fda0
|
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] |
I. – Pour l'application des dispositions du 2° de l'article 111-0 G et du 1° de l'article 111-0 H de l'annexe III au code général des impôts, la comptabilité matières doit reprendre notamment les renseignements suivants : a. La nature, le numéro et la date de réception du document d'accompagnement mentionné à l'article 302 M dudit code, du document économique ou des pièces justificatives des entrées ou des fabrications ; b. La nature et la date de toute autre opération constituant une " entrée " ou une " sortie " selon le 2° de l'article 111-0 G de la même annexe ; c. L'espèce, la qualité et la nature des produits mentionnés à l'article 302 D bis du code général des impôts et des produits issus de la fabrication. II. – Pour l'application des dispositions du 2° de l'article 111-0 H de l'annexe III au code général des impôts, la déclaration mensuelle récapitulant les quantités de produits vitivinicoles comporte les renseignements suivants : a. La campagne vitivinicole au cours de laquelle sont mis en oeuvre les produits vitivinicoles ; b. Le nom ou la raison sociale du fabricant de vinaigre ; c. Le numéro d'identification attribué par le service des douanes et droits indirects dans les conditions fixées à l'article 50-0 H ; d. L'adresse du lieu d'utilisation des produits vitivinicoles ; e. Le mois au titre duquel la déclaration est établie ; f. Les date et lieu d'établissement de la déclaration ; g. La qualité et la signature du déclarant appuyée du cachet de l'entreprise. A défaut d'opération de fabrication, l'utilisateur adresse au service des douanes et droits indirects la déclaration mensuelle annotée de la mention " néant ".
|
Code général des impôts, annexe iv
|
50-0 I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300444
|
2005-07-06 00:00:00
|
29a15cb6f50ac8a68bbfa66a1ccfb8efb42b8ce474cfd8f7ce706076e8abba05
|
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] |
Les pertes ou déchets constatés en cours d'élaboration, de transformation et de stockage d'alcools et de boissons alcooliques, doivent être inscrits par l'entrepositaire agréé dans la colonne “ sorties ” de sa comptabilité matières, par tarif d'imposition et par produit concerné tel que défini aux articles 286 I et 286 J de l'annexe II au code général des impôts. L'exonération attribuée s'applique par entrepôt fiscal suspensif de droits d'accises, par type d'opération et selon les distinctions prévues aux articles 286 I et 286 J de l'annexe II au code général des impôts. Les pertes accidentelles doivent être signalées immédiatement à l'administration. Elles sont inscrites en sorties dans la comptabilité matières. Ces pertes ne font pas l'objet d'une taxation dès lors qu'elles sont admises par l'administration après examen de la demande d'admission en décharge présentée par l'entrepositaire agréé.
|
Code général des impôts, annexe iv
|
50-0 J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037095145
|
2018-06-23 00:00:00
|
5603051463a6dc9f70550bdd121e479133485cca821be50ef0b34394446c7b91
|
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] |
Pour les pertes et déchets dûment retracés en comptabilité matières lors de l'élaboration ou du conditionnement d'alcools et de boissons alcooliques antérieurs au stockage, l'entrepositaire agréé bénéficie d'une exonération de droits dans la limite des taux annuels suivants : CATÉGORIES DE PRODUITS TAUX ANNUEL DE DECHETS OU PERTES à l'élaboration TAUX ANNUEL DE DECHETS OU PERTES au conditionnement Vins finis (après fermentation), cidre (après dépectinisation) et autres boissons alcooliques reprises à l'article 438 du CGI 1,5 % sur les volumes de produits alcooliques mis en œuvre. 0,7 % sur les quantités conditionnées. Spiritueux : ― élaboration par distillation, macération, infusion … ; 5 % sur les volumes de produits alcooliques mis en œuvre. 0,7 % sur les quantités conditionnées. ― opérations liées à la transformation. 1 % sur les volumes de produits alcooliques mis en œuvre. Produits intermédiaires : ― élaboration par mutage ; 1,5 % sur les volumes de produits alcooliques mis en œuvre. 0,7 % sur les quantités conditionnées. ― opérations liées à la transformation. 1 % sur les volumes de produits alcooliques mis en œuvre. Alcools : ― élaboration par distillation ; 3,25 % sur les volumes de produits alcooliques mis en œuvre. 0,7 % sur les quantités conditionnées. ― opérations liées à la transformation ; 1 % sur les volumes de produits alcooliques mis en œuvre ― dénaturation ; 1,25 % sur les volumes de produits alcooliques mis en œuvre.
|
Code général des impôts, annexe iv
|
50-0 K
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035423127
|
2017-08-14 00:00:00
|
809f15e19f31f68ed849fc1fbbcc1e6cc488649f1820bb13fb3887b0b40efd83
|
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0.02397409826517105,
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0.015112039633095264,
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-0.0009610389242880046,
0.042803891003131866,
-0.03735683485865593,
-0.025128748267889023,
0.04859347268939018,
-0.03373107686638832,
0.021097464486956596,
0.05548693239688873,
-0.057298775762319565,
0.01977398991584778,
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0.014819163829088211,
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] |
Pour les pertes et déchets en cours de stockage d'alcools et de boissons alcooliques, l'entrepositaire agréé bénéficie d'une exonération des droits, dans la limite des taux annuels suivants : STOCKAGE SOUS BOIS STOCKAGE EN CUVES ETANCHES STOCKAGE APRES CONDITIONNEMENT Vins, cidres et autres boissons alcooliques reprises à l' article 438 du CGI 4,5 % sur le stock moyen 0,7 % sur le stock moyen 0,3 % sur les quantités sorties Produits intermédiaires 5 % sur le stock moyen 0,7 % sur le stock moyen 0,3 % sur les quantités sorties Spiritueux 6 % sur le stock moyen 1,5 % sur le stock moyen 0,3 % sur les quantités sorties Rhums (DOM) 8 % sur le stock moyen 3 % sur le stock moyen 0,3 % sur les quantités sorties Alcools 6 % sur le stock moyen 1,5 % sur le stock moyen 0,3 % sur les quantités sorties L'exonération est calculée et appliquée par produit concerné tel que défini aux articles 286 I et 286 J de l'annexe II au code général des impôts et par type de stockage identifié en tant que tel. Pour les vins mousseux élaborés selon la méthode traditionnelle, l'entrepositaire agréé applique un taux de pertes global maximum de 1,5 % aux volumes de vin élaboré en bouteilles. Pour les eaux-de-vie de fruits stockées en cuves étanches ouvertes, le taux annuel de pertes maximum est fixé à 2,5 % sur le stock moyen. Pour la bière, le taux annuel de pertes maximum est fixé à 1 % sur les quantités sorties. Pour les arômes, le taux annuel de pertes maximum est fixé à 1,25 % sur les quantités sorties. Le stock moyen est obtenu en additionnant les résultats des balances journalières des comptes des entrées et des sorties. Ce stock peut être aussi obtenu en additionnant les soldes mensuels reportés chaque mois dans la comptabilité matières depuis le dernier arrêté annuel. Ces résultats sont éventuellement corrigés de ceux des recensements réalisés par l'administration et reportés dans la comptabilité matières. Le solde moyen est alors obtenu en divisant ce total par le nombre de mois écoulés depuis le dernier arrêté annuel.
|
Code général des impôts, annexe iv
|
50-0 L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035423129
|
2017-08-14 00:00:00
|
2efcf98132e543f6f1284b3ccdeeea56f9f6e70d50c9e2a2d35170604fa9bd62
|
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] |
Pour les vins tranquilles et les vins mousseux (autres que ceux élaborés selon la méthode traditionnelle), et en lieu et place des taux cités aux articles 50-0 K et 50-0 L , l'entrepositaire agréé récoltant vinificateur ou négociant vinificateur, et la cave coopérative ayant le même type d'activité, peuvent opter pour un taux annuel de pertes global (comprenant l'élaboration, le stockage, le conditionnement et le stockage après conditionnement) de 3,5 % sur le stock moyen si le stockage s'effectue en cuves étanches ou de 6 % sur le stock moyen si le stockage s'effectue sous bois. Pour les vins doux naturels à appellation d'origine contrôlée et les vins de liqueur mentionnés à l'article 417 bis du code général des impôts, et en lieu et place des taux cités aux articles 50-0 K et 50-0 L, l'entrepositaire agréé récoltant vinificateur peut opter pour un taux annuel de pertes global (comprenant l'élaboration, le stockage, le conditionnement et le stockage après conditionnement) de 3,5 % sur le stock moyen si le stockage s'effectue en cuves étanches ou de 6 % sur le stock moyen si le stockage s'effectue sous bois. L'opérateur qui souhaite bénéficier de cette option, doit en faire la déclaration auprès de l'administration des douanes et droits indirects, avant le début de la campagne viticole. Cette déclaration se fait par voie informatique, mais il peut être accepté, à titre exceptionnel, qu'elle se fasse sur support papier si l'opérateur est dans l'incapacité de la dématérialiser. L'option sera renouvelée chaque année par tacite reconduction sauf si l'opérateur indique renoncer à cette option.
|
Code général des impôts, annexe iv
|
50-0 M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037106129
|
2018-06-23 00:00:00
|
8f3f652330d52d6cad0562c28929be6a4b2510a1ac5c50faa897aa46ed217df8
|
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] |
Pour les alcools produits à partir d'unités agréées sous le régime général des distilleries industrielles, tel que prévu aux articles 311 bis et 57 à 77 de l'annexe I au code général des impôts, l'entrepositaire agréé peut opter pour un taux annuel de pertes global de 1,5 % sur les quantités expédiées. L'opérateur qui souhaite bénéficier de cette option doit en faire la demande auprès de l'administration des douanes et droits indirects, avant le début de son exercice commercial.
|
Code général des impôts, annexe iv
|
50-0 N
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037095138
|
2018-06-23 00:00:00
|
c3bfadccdbb0ded2ec0b8c7dca5da59e46e1ecde7dc393ce9b5e081d02c55bcf
|
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I. – Par dérogation aux taux annuels prévus aux articles 50-0 K et 50-0 L , un entrepositaire agréé, ou un groupement d'entrepositaires agréés, qui élabore le même produit dans les mêmes conditions, peut proposer à l'administration, un taux global de pertes ou de déchets personnalisé comprenant toutes ses opérations d'élaboration, de stockage et conditionnement, dès lors que les taux prévus aux articles précités ne couvrent pas lesdites opérations, ou si son processus d'élaboration, de conditionnement ou de stockage le justifie. Dans ce cas, il soumet à l'administration des douanes et droits indirects, dans le ressort territorial duquel se trouve l'entrepôt fiscal d'accises concerné, le taux global annuel de pertes ou de déchets réel encouru, en précisant : a) Nom ou raison sociale et adresse du ou des requérants ; b) Activité économique de la société du ou des requérants ; c) Numéro d'accises ou d'identification du ou des requérants ; d) Adresse des entrepôts fiscaux d'accises ; e) Estimation des quantités, espèces et qualités des matières premières mises en œuvre, entre deux arrêtés annuels de la comptabilité matières, pour la fabrication, la transformation, le stockage ou le conditionnement d'alcools et de boissons alcooliques et quantités de ces produits obtenues ou conditionnées exprimées en volume d'alcool pur, s'il s'agit d'alcool, ou 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 ; f) Description détaillée des procédés et techniques de fabrication, de transformation, de conditionnement ou de stockage d'alcools et de boissons alcooliques ; g) Proposition d'un taux global annuel de pertes ou de déchets pour chaque alcool ou boisson alcoolique fabriqué, transformé, stocké ou conditionné permettant d'évaluer la quantité d'alcool ou de boisson alcoolique effectivement obtenue ou effectivement stockée ou conditionnée à partir d'une quantité déterminée de matières premières ; h) Date et lieu d'établissement de la demande et signature du ou des requérants appuyée du cachet de son entreprise ou en cas de groupement d'entrepositaires agréés, du cachet de leurs entreprises. L'administration des douanes et droits indirects statue sur la demande après avoir reçu, le cas échéant, l'avis du laboratoire des douanes et droits indirects compétent. Si cela s'avère nécessaire, ledit laboratoire fait prélever contradictoirement trois échantillons représentatifs des alcools ou boissons alcooliques fabriqués, transformés, stockés ou conditionnés aux fins d'analyse et se déplace dans les entrepôts fiscaux d'accises du requérant pour expertiser les conditions de fabrication, de transformation, de stockage ou de conditionnement. La décision de l'administration des douanes et droits indirects fixant un taux global annuel de pertes ou de déchets est transmise au requérant. Si l'administration des douanes et droits indirects fixe un taux annuel de pertes ou de déchets différent de celui figurant dans la demande, sa décision doit être motivée. Ce taux est reconduit pour l'exercice suivant si les conditions de fabrication, de transformation, de stockage ou de conditionnement dans l'entrepôt fiscal d'accises de l'entrepositaire agréé sont inchangées. Cette mesure s'applique, en outre, aux entrepositaires agréés producteurs d'arômes alcooliques et aux régénérateurs d'alcools. II. – Si les conditions de fabrication, de transformation, de conditionnement ou de stockage mentionnées au I sont modifiées, le taux annuel global de pertes ou de déchets peut être révisé chaque année par l'administration des douanes et droits indirects qui l'a fixé. La demande est effectuée dans les mêmes conditions que pour la fixation du taux initial. La révision est effectuée à l'issue de l'arrêté annuel de la comptabilité matières du déclarant. III. – Tout changement ou toute modification des procédés de fabrication, de transformation, de conditionnement ou de stockage, susceptible d'avoir des conséquences sur le taux annuel global de pertes ou de déchets, doit être porté sans délai à la connaissance de l'administration des douanes et droits indirects mentionnée au I par l'entrepositaire agréé. IV. – Sur les alcools employés au mutage, il est accordé aux entrepositaires agréés fabriquant des mistelles une exonération fixée à un taux maximum de 3 % pour la fabrication des mistelles blanches et de 5 % pour la fabrication de mistelles rouges, pour couvrir les déchets de fabrication.
|
Code général des impôts, annexe iv
|
50-0 O
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035423135
|
2017-08-14 00:00:00
|
cadbab5e7be6067c1a657a6b06199975ad5699d670bcc63d209bb7842e5bf027
|
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] |
Quiconque désire importer,acquérir à titre gratuit ou onéreux, obtenir en location,faire réparer ou transformer un ou plusieurs appareils ou portions d'appareils propres à la distillation,à la fabrication ou au repassage d'eaux-de-vie ou d'esprits doit en faire la demande écrite à la direction régionale des douanes et droits indirects du lieu de destination ou d'implantation desdits appareils ou portions d'appareils.
|
Code général des impôts, annexe iv
|
50 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300672
|
1993-01-05 00:00:00
|
9c3e315a6584062557288ef64e573f0f74e133477c43d6fce1c47250652d25ab
|
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] |
Cette demande doit mentionner : En ce qui concerne le requérant : ses nom et prénoms (ou raison sociale) profession et adresse ; En ce qui concerne les appareils ou portions d'appareils faisant l'objet de la demande : a. Leur nombre leur nature exacte et leurs caractéristiques ; b. S'ils sont déjà poinçonnés les numéros de poinçonnement propres à chacun d'eux ; c. L'usage auquel ils doivent être affectés ou la nature des réparations ou transformations à leur faire subir ; d. Le cas échéant le lieu où ils doivent être utilisés réparés ou transformés.
|
Code général des impôts, annexe iv
|
50 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300455
|
1979-07-01 00:00:00
|
924a3024f9308861c90cee0c149632e481b6dc174f33e6c3ee2d4db1913d58e3
|
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] |
Si les garanties morales offertes par le requérant sont jugées suffisantes, l'administration accorde l'autorisation sollicitée. Celle-ci est valable pendant une période de six mois à compter de sa date.
|
Code général des impôts, annexe iv
|
50 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300456
|
1979-07-01 00:00:00
|
1b05c5816d31bc27bc0df7721933be1af44b98754d530b25dbd7e3df9ca13652
|
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] |
En ce qui concerne les appareils ou portions d'appareils devant être importés le destinataire doit remettre une copie de l'autorisation délivrée certifiée conforme par le service des douanes et droits indirects de sa résidence au bureau de déclarations de la direction générale des douanes et droits indirects du lieu de dédouanement afin d'obtenir le document indispensable mentionné au I de l'article 302 M du code général des impôts. Ce document doit être ensuite présenté au bureau de douane à l'appui de la déclaration d'importation.
|
Code général des impôts, annexe iv
|
50 D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300675
|
2000-03-31 00:00:00
|
2ea016d51782759b1349c3842b3d547c224ebd574611ef3f31bbf43c19048354
|
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] |
Le titulaire d'une autorisation est tenu de fournir une copie de celle-ci certifiée conforme par le service des douanes et droits indirects de sa résidence au cédant,au loueur,au réparateur ou au transformateur des appareils ou portions d'appareils.
|
Code général des impôts, annexe iv
|
50 E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300677
|
1993-01-05 00:00:00
|
f0a69eef356f892100f0ca0e5ec11228ffc31dc654ca51c6673c3b577eaa3998
|
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] |
Sont considérés comme alambics d'essai les appareils à chargement intermittent, dépourvus de tout organe de rectification ou de rétrogradation,dont la capacité n'excède pas un litre.
|
Code général des impôts, annexe iv
|
51
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300457
|
1979-07-01 00:00:00
|
3f48a95b15348d6aa1694c79ad805fe8236444e1791611c60610d2b34db403bd
|
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] |
Peuvent notamment souscrire une demande de rachat par l'Etat des alambics dont ils sont détenteurs : Les bouilleurs de cru qui ne peuvent plus ou ne désirent plus utiliser lesdits appareils ; Les loueurs d'alambics ambulants auxquels l'autorisation prévue par l'article 311 bis du code général des impôts a été refusée ou retirée. En ce qui concerne les loueurs d'alambics ambulants frappés d'un retrait temporaire de l'autorisation précitée, la demande de rachat comporte une déclaration par laquelle l'intéressé renonce définitivement à exercer la profession.
|
Code général des impôts, annexe iv
|
51 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300458
|
1979-07-01 00:00:00
|
050bee82bedef78651999bea1e378dda0e4fd2b877bcf2de512a36b76c773134
|
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] |
La demande de rachat doit être motivée et mentionner : En ce qui concerne le requérant : ses nom et prénoms (ou raison sociale) profession et adresse ainsi que la date de son entrée en possession du ou des alambics faisant l'objet de la demande ; En ce qui concerne le ou les appareils : a. Leur nombre,leur nature (marque et type),les caractéristiques de leurs différents éléments ainsi que leur état de marche ; b. Leurs numéros de poinçonnement ; c. Le prix de rachat unitaire proposé. La demande doit être adressée à la direction régionale des douane et droits indirects du lieu d'immatriculation du ou des appareils par lettre recommandée avec demande d'avis de réception.
|
Code général des impôts, annexe iv
|
51 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300680
|
1993-01-05 00:00:00
|
e41a830da6dd2c4b164ba5e4e5c224b0e8d847647de00d5c73472c085811522e
|
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] |
Après instruction, au cours de laquelle le requérant peut être entendu, le directeur régional des douanes et droits indirects statue sur la demande. Sa décision est notifiée à l'intéressé au plus tard dans les quatre mois suivant la réception de la demande.
|
Code général des impôts, annexe iv
|
51 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301391
|
1993-01-05 00:00:00
|
93ff65b5576c85dc03f4989d6bb0ede947d690e7b3c76ef756a1d8a4128e6d95
|
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] |
Lorsque l'administration refuse le rachat,le requérant ne peut déposer aucune nouvelle demande avant un an, compté à partir de la date de notification de la décision.
|
Code général des impôts, annexe iv
|
51 G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300459
|
1979-07-01 00:00:00
|
41265ed37bd8980a8580cef211bd159271afbb1028f9b5fc01a129f203d6d338
|
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] |
Lorsque l'administration accepte le rachat, la décision mentionne expressément : Le prix proposé au requérant, prix qui ne peut en aucun cas être inférieur à la valeur de récupération des matières dont sont composés les organes principaux des appareils ; Les conditions de paiement ; Les conditions de livraison ou de gardiennage du ou des appareils. Le requérant dispose d'un délai d'un mois à compter de la date de notification de la décision pour donner son accord ou refuser le bénéfice du rachat au prix fixé. En cas d'accord, il doit livrer le ou les appareils (ou en conserver la garde) aux conditions qui lui ont été notifiées. En cas de refus, il ne peut déposer de nouvelle demande de rachat avant un an, compté à partir de la date de son refus.
|
Code général des impôts, annexe iv
|
51 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300460
|
1979-07-01 00:00:00
|
1411e6483117839c81865d4ac839c2c89041318cc0b5fe3eff251cf9a1340301
|
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] |
Quiconque désire obtenir l'autorisation d'exercer la profession de loueur d'alambic ambulant doit en faire la demande écrite à chaque direction régionale des douanes et droits indirects dans le ressort de laquelle se situe le lieu d'utilisation de son ou ses appareils.
|
Code général des impôts, annexe iv
|
51 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300682
|
1993-01-05 00:00:00
|
343e1512c1c211e5e2b609d6cedd4caf7577c9a6b3b710905699819a532a68dc
|
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] |
Cette demande doit mentionner : a. Les nom et prénoms (ou la raison sociale) et l'adresse du domicile du requérant ; b. Le nombre, la nature, la capacité, et le débit du ou des alambics devant être employés ; c. Eventuellement, la date et la nature des autorisations obtenues par le requérant dans d'autres départements.
|
Code général des impôts, annexe iv
|
51 ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300461
|
1979-07-01 00:00:00
|
26ca80711d0e2cc00b31ceddce7f34939f024301dc2d8267fb1c9f28589f16f8
|
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] |
Le directeur régional des douanes et droits indirects examine les demandes qui lui sont présentées. Il prononce une décision de rejet si les garanties offertes par le requérant ne lui paraissent pas suffisantes. Dans le cas contraire,il propose au Préfet l'octroi de l'autorisation demandée.
|
Code général des impôts, annexe iv
|
51 quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301395
|
1993-01-05 00:00:00
|
c21213fb208e35934679da068d7991fe438ca0f2524772969d887256251b500e
|
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] |
Après examen des propositions qui lui sont faites par le directeur régional des douanes et droits indirects le préfet prend soit un arrêté accordant l'autorisation soit une décision de rejet.
|
Code général des impôts, annexe iv
|
51 quinquies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301399
|
1993-01-05 00:00:00
|
82228dbced3cef6a70a15fd35c7956e958d092bc2df793dac474b54dd6ff3b28
|
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Lorsque le titulaire d'une autorisation a commis une infraction aux dispositions des articles 303 à 520 du code général des impôts ou à celles des textes pris pour leur application, le préfet peut, sur proposition du directeur régional des douanes et droits indirects, prononcer par voie d'arrêté le retrait de ladite autorisation pour une période n'excédant pas la campagne au cours de laquelle l'infraction a été commise et les deux campagnes suivantes. Le retrait est obligatoire lorsque l'infraction relevée est passible de l'une des sanctions prévues aux articles 1746 , 1810 et 1815 du code général des impôts. Il en est de même lorsque le titulaire de l'autorisation est convaincu d'avoir facilité la fraude commise par ses clients, ou sciemment procuré les moyens de la commettre. Dans le cas, prévu au deuxième alinéa, d'infraction punie des sanctions édictées par l'article 1810 du code général des impôts, le retrait doit être prononcé pour une période au moins égale à trois campagnes, y compris celle au cours de laquelle l'infraction a été commise, sans pouvoir excéder six campagnes. Toutefois, le retrait de l'autorisation d'exercer la profession de loueur d'alambic ambulant est définitif dans le cas d'infractions punies des sanctions prévues par les articles 1746 et 1815 du code général des impôts ou lorsque, antérieurement ou postérieurement à la date de l'arrêté préfectoral l'ayant prononcé, une nouvelle infraction passible des sanctions prévues à l'article 1810 du code précité est relevée à la charge du contrevenant.
|
Code général des impôts, annexe iv
|
51 sexies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301404
|
2006-01-01 00:00:00
|
8f73894a9ee2bc3f2af4224c5130705acda424276b22fac1313b75df32b42229
|
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] |
Un numéro distinctif est attribué par l'exploitant à chaque appareil cuve bac foudre réservoir fixe destiné à contenir des matières et des alcools. Ce numéro ainsi que l'indication de la contenance doivent être peints en caractères d'au moins cinq centimètres de haut sur chacun des récipients. Ils sont reportés sur les plans remis à l'administration à l'appui de la déclaration générale d'exploitation prévue à l'article 58 de l'annexe I au code général des impôts. Les tuyaux dans lesquels circule l'alcool doivent être parfaitement identifiables et visibles sur tout leur parcours.
|
Code général des impôts, annexe iv
|
51 septies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300462
|
1979-07-01 00:00:00
|
89d7986ca703d34940f1da7f8ce00ae88ae0d167d072f2d9a282d1ee54baa3c0
|
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] |
L'exploitant est tenu d'entretenir en bon état d'usage les marques, jauges et tubes de niveau réglementaires. L'accès aux points des installations où les agents du service des douanes et droits indirects doivent normalement intervenir lors de leurs opérations de contrôle et de reconnaissance doit offrir des conditions de sécurité et d'éclairage conformes à la réglementation en vigueur.
|
Code général des impôts, annexe iv
|
51 septies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300684
|
1993-01-05 00:00:00
|
214030c76d91def81437956a051c2aac50e920335c149eba8617aed315486c9f
|
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] |
L'exploitant est tenu de réserver aux agents du service des douanes et droits indirects dans la distillerie un emplacement convenable agréé par l'administration.
|
Code général des impôts, annexe iv
|
51 septies B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300686
|
1993-01-05 00:00:00
|
951594945b14d61855a6c116025724af34f97e53acf70a3f51366a2d6b834e4b
|
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-0.02236047200858593,
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-0.027716509997844696,
-0.02060789242386818
] |
L'intérieur des bacs ou récipients de stockage doit être maintenu en état de propreté. Les agents du service des douanes et droits indirects peuvent exiger sans entraver l'activité de la distillerie que les fonds de ces bacs ou récipients soient débarrassés des dépôts susceptibles de fausser l'échelle des contenances.
|
Code général des impôts, annexe iv
|
51 septies D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300689
|
2001-03-31 00:00:00
|
bdd1d3db8c52d632fcc06eb9c82f5c543bc870a4fa4ad64b6f239c909e61cef8
|
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] |
L'exploitant qui constate un incident ou une anomalie de fonctionnement d'un compteur doit en faire immédiatement la déclaration aux agents habilités par l'administration des douanes et droits indirects et consigner sur le registre prévu à cet effet : La nature de l'incident ou de l'anomalie ; La date et l'heure de la constatation ; Les index du compteur à ce moment ; Le moyen utilisé pour aviser les agents habilités par l'administration des douanes et droits indirects. Si l'incident affecte l'écoulement normal de l'alcool l'exploitant utilise le circuit de secours et les bacs de réserve. Les agents habilités par l'administration des douanes et droits indirects procèdent à la remise en ordre de l'installation dans les meilleurs délais et mentionnent leur intervention sur le registre indiqué au premier alinéa.
|
Code général des impôts, annexe iv
|
51 septies E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300691
|
1993-01-05 00:00:00
|
1f2881ad2b52e474d4acf658924e7605655dde5befef269f5219de9104cd4bd7
|
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] |
Les compteurs font l'objet de relevés périodiques dont la fréquence est fixée en fonction du modèle de l'appareil installé et des circonstances particulières à la distillerie. Ces relevés sont effectués par les agents habilités par l'administration des douanes et droits indirects et l'exploitant est tenu d'y assister ou de s'y faire représenter. Les résultats des relevés sont consignés par les mêmes agents sur un registre spécial déposé à la distillerie.
|
Code général des impôts, annexe iv
|
51 septies F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300694
|
1993-01-05 00:00:00
|
ab10c8e2af7b9d56c2e7e48b40d3525a5b2cad6369677e241ec334d021afa00c
|
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] |
Les huiles essentielles ou de fusel sont suivies à un compte d'ordre. Lorsqu'ils sont expédiés à destination d'une distillerie, ces produits circulent obligatoirement sous le lien d'un titre de mouvement comportant l'indication de leur volume et de l'alcool qu'ils renferment correspondant au degré apparent.
|
Code général des impôts, annexe iv
|
51 septies H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300464
|
1979-07-01 00:00:00
|
511af065b3baf8c6827cfc88b2dfff32cc4eb897bedd76e7027a0731cc79a57f
|
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Le bilan de fabrication prévu à l'article 73 de l'annexe I au code général des impôts enregistre : En charges, les quantités d'alcools : Restant dans les appareils à rectifier ou à déshydrater et leurs circuits de fabrication à la reprise des comptes de la campagne ; Produites sur place ; Restant en magasin à la reprise des comptes de la campagne ; Introduites dans la distillerie durant la campagne sous le couvert de titres de mouvement, et prises aux charges du compte de magasin ; Dégagées en excédent lors des inventaires de magasin en cours de campagne. En décharges, les quantités d'alcool : Expédiées de la distillerie au cours de la campagne sous le couvert de titres de mouvement et portées aux décharges du compte de magasin ; Dont la perte accidentelle ou la destruction a été régulièrement constatée ; Dénaturées en présence du service. Et, en restes, les quantités d'alcool : Reconnues en magasin à l'inventaire général de clôture de la campagne ; Contenues dans les appareils à rectifier ou à déshydrater et leurs circuits de fabrication lors de l'inventaire général de clôture de la campagne.
|
Code général des impôts, annexe iv
|
51 septies I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300465
|
1979-07-01 00:00:00
|
166584deb65b22c629d6f78d5d714e8412f0de824347498fdda17a31a98a0f63
|
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] |
Le registre mis à la disposition de l'exploitant pour l'enregistrement des déclarations des mises en distillation de matières à traiter suivies en compte des repassages de produits imparfaits des rectifications de flegmes ou de produits défectueux et des déshydratations d'alcool achevé prévues à l'article 75 de l'annexe I du code général des impôts doit indiquer au fur et à mesure de leur déroulement : La nature de l'opération ; La nature des matières à traiter ; Le récipient d'où sont extraites ces matières ; La date et l'heure du début de l'opération ; La date et l'heure de la fin de l'opération ; Le volume et pour les produits à repasser rectifier ou déshydrater le titre alcoolique et l'alcool pur qu'ils renferment. Quand l'opération se fait en continu les deux dernières indications peuvent être portées seulement en fin de journée, à une heure convenue entre l'exploitant et les agents du service des douanes et droits indirects ou à défaut d'accord fixée par ces derniers.
|
Code général des impôts, annexe iv
|
51 septies J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300699
|
1993-01-05 00:00:00
|
097af9a1e08070926f1952a85a5b3a854fbab154cf890e44df4e95f22e6ce504
|
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] |
Pour les distilleries soumises au régime spécial prévu à l'article 57 de l'annexe I au code général des impôts il est fait application de plein droit des dispositions des articles 51 septies, 51 septies A et 51 septies B ainsi que des dispositions particulières ci-après.
|
Code général des impôts, annexe iv
|
51 octies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300466
|
1979-07-01 00:00:00
|
d8a20d656ad033617cc86f37caee58511e8c199d33d98d4fe7dbb064ad33d3a5
|
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] |
L'intérieur des bacs ou récipients de coulage et de stockage doit être maintenu en état de propreté. Les agents du service des douanes et droits indirects peuvent exiger sans entraver la marche de la distillerie que les fonds des bacs ou récipients soient débarrassés des dépôts susceptibles de fausser l'échelle des contenances.
|
Code général des impôts, annexe iv
|
51 octies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300701
|
1993-01-05 00:00:00
|
65a9c91b8265b023238eea7f8d4d13ca358b21fb1281c06966bc362f4203de95
|
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Les registres mis à la disposition de l'exploitant en vue de l'enregistrement des déclarations prévues aux articles 82 et 85 de l'annexe I au code général des impôts doivent indiquer au fur et à mesure du déroulement des opérations : a. Pour les fabrications ou préparations de matières susceptibles de produire de l'alcool : La nature de l'opération ; La date et l'heure du début et de la fin de celle-ci ; L'espèce et le poids ou le volume des matières mises en œuvre ; Le numéro des bacs ou récipients dans lesquels sont recueillis les produits obtenus ; Les quantités en volume ou en poids de ces produits et le cas échéant la quantité d'alcool pur qu'ils renferment. b. Pour les mises en fermentation en vue de la production de boissons ou l'obtention de matières susceptibles d'être mises en distillation : La nature de l'opération ; La date et l'heure du commencement de l'opération ; Le numéro des bacs ou récipients dans lesquels celle-ci est effectuée ; L'espèce et la quantité des moûts jus ou matières mises en oeuvre ; La date et l'heure de la fin de l'opération ; Les quantités en volume ou en poids des matières fermentées et pour les boissons et dilutions alcooliques la quantité d'alcool pur qu'elles renferment. c. Pour les mises en distillation : La nature de l'opération ; La date et l'heure du commencement et de la fin du chargement de l'appareil ; Le numéro de celui-ci ; La nature des matières mises en œuvre ; Le volume ou le poids de ces matières ainsi que leur titre alcoolique et l'alcool pur qu'elles renferment ; Le numéro des bacs ou récipients d'où elles sont extraites ; Le volume, le degré et l'alcool pur des alcools achevés ou imparfaits soumis à repasse seuls ou ajoutés à des matières fermentées et, dans ce cas, la quantité totale d'alcool mise en distillation ; Le volume, le degré et l'alcool pur des produits effectivement obtenus en distinguant les produits achevés des produits imparfaits ; Le numéro des bacs ou récipients dans lesquels ces produits sont recueillis.
|
Code général des impôts, annexe iv
|
51 octies B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300467
|
1979-07-01 00:00:00
|
391ae8ced8a7fcacdb9f3fe77b77c212783774e2d95abbbe3a9960689387e6d7
|
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] |
Peuvent présenter une richesse alcoolique inférieure à 50 % vol. les produits de parfumerie et de toilette visés à l'article 349 du code général des impôts compris sous l'une des dénominations génériques suivantes : Lotions au pétrole ; Lotions détersives ; Lotions toniques pour les soins du visage et du corps ; Teintures ; Fixateurs pour les cheveux ; Brillantines deux corps ; Shampooings ; Produits de beauté (crèmes laits etc., pour les soins de l'épiderme) ; Vernis ; Rouges liquides ; Dépilatoires ; Fards ; Eaux dentifrices ; Produits de permanente pour cheveux ; Produits pour l'entretien de la chevelure (l'hygiène et les soins de la chevelure).
|
Code général des impôts, annexe iv
|
52
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301406
|
1979-03-11 00:00:00
|
6850600a5e8d4eea011e01cecd41e7e1421e8fbe0871ce1bdb813738bed6847f
|
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] |
Le contingent annuel d'exportation de 153 000 hectolitres d'alcool pur fixé par l'article 362 du code général des impôts est réparti, d'une part, entre rhum traditionnel agricole et rhum traditionnel de sucrerie et, d'autre part, entre les départements d'outre-mer et entre les distilleries, à compter du 1er janvier 2024 conformément au tableau ci-après : Contingent de rhum (en hectolitre d'alcool pur) Département Nom ou raison sociale de la distillerie Rhum traditionnel agricole Rhum traditionnel de sucrerie Martinique 57211,039 11613,084 Distillerie Depaz à Saint Pierre 14020,839 Distillerie Bellonie et Bourdillon à Rivière-Pilote 12457,709 Distillerie des rhums martiniquais St James SA à Sainte-Marie 14785,032 Distillerie du Simon à Le François 9993,539 Distillerie SCA Héritiers Crassous à Macouba 4746,987 Distillerie Neisson au Carbet 599,794 Distillerie La Favorite à Fort-de-France 517,473 SARL Rex à le François 89,666 SAEM du Galion à la Trinité 11613,084 Guadeloupe 18575,426 35433,003 Distillerie Bielle à Grand-Bourg 793,617 Distillerie Bologne à Basse-Terre 3037,518 Distillerie Bellevue au Moule 7235,89 Distillerie Espérance à Capesterre-Belle-Eau 712,503 Distillerie Montebello à Petit Bourg 1241,075 Distillerie Poisson à Grand Bourg (MG) 525,599 Distillerie Bellevue à Sainte-Rose 984,802 Distillerie de Bellevue-MG 4044,422 SA des sucreries et rhumeries MG à Grand Bourg 7262,997 Sucrerie de Gardel au Moule 7706,886 Société industrielle de sucrerie à Bonne-mère 20463,12 La Réunion 0 29914,972 Distillerie Isautier à St Pierre 3205,144 Distillerie de Savanna SA à St André 9511,196 Distillerie rivière du Mât SA à St Benoit 17198,632 Guyane 252,476 0 SARL Rhums Saint-Maurice à Saint-Laurent-du-Maroni 252,476
|
Code général des impôts, annexe iv
|
52 ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047876229
|
2024-01-01 00:00:00
|
22166c7d9cd21c14fb7a06b5328d8a7be158be26918b7d1f9f92ccfddc6cecd0
|
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] |
I. - Pour obtenir le bénéfice du régime de l'exportation préalable prévu à l'article 144 bis de l'annexe III au code général des impôts, les personnes qui expédient depuis la France métropolitaine à destination de l'étranger des rhums traditionnels des départements d'outre-mer doivent se faire délivrer par le bureau de la direction générale des douanes et droits indirects ayant constaté la sortie du territoire national un certificat énonçant la quantité, la qualité et l'origine du ou des rhums traditionnels des départements d'outre-mer ainsi que le volume d'alcool pur correspondant. II. - Ne peuvent donner lieu à délivrance de certificats d'exportation préalable que les expéditions accompagnées de titres de mouvement attestant qu'il s'agit de rhums traditionnels des départements d'outre-mer. Le cas échéant, il est émis autant de certificats que de qualités et d'origines de rhums portées sur la déclaration mensuelle d'assemblage du mois correspondant aux expéditions. Les certificats d'exportation préalable sont extraits d'un carnet à souches et ne sont pas cessibles. Ils sont valables six mois à compter du jour de leur délivrance et doivent, dans ce délai, être imputés en charge, selon les qualités y indiquées, sur les contingents des opérateurs du département d'origine du rhum. Les certificats non imputés dans le délai fixé ci-dessus sont caducs.
|
Code général des impôts, annexe iv
|
52 quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300476
|
2000-03-31 00:00:00
|
870239c2dc49c3f6511ca0b495cc7e4ee79b84db6eddf072871ff3b8c362e210
|
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] |
Les dispositions de l'article 444 du code général des impôts relatives à l'apposition sur les récipients de capsules représentatives des droits indirects sont rendues applicables aux vins aux cidres et aux spiritueux dans les conditions précisées aux articles 54-0 B à 54-0 BX . L'apposition de ces capsules se substitue au document mentionné au II de l'article 302 M du code précité.
|
Code général des impôts, annexe iv
|
54-0 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300480
|
2001-03-31 00:00:00
|
b7a7b129b15512def7fdbf41d6fb50aee736d2e9fa9d0f4615d8d63d90fe6146
|
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] |
Les capsules représentatives de droits visées au II de l'article 302 M du code général des impôts sont conformes à la description des marques fiscales faite au 2° du II de l'article 164 AM . Au sens des articles 50-0 C à 50-0 F , 54-0 A à 54-0 BX et 164 AM à 164 AW , le terme " capsules " recouvre les marques fiscales imprimées directement sur celles-ci, qui se composent d'une jupe ou d'une coiffe et d'une tête. Il désigne également les marques fiscales imprimées en séries sur des feuilles métalliques ou en autres matières, ou à l'unité sur des vignettes ou timbres, et destinées à être apposées soit sur les têtes ou des coiffes, soit directement sur les systèmes de fermeture des bouteilles et récipients.
|
Code général des impôts, annexe iv
|
54-0 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300705
|
2001-03-31 00:00:00
|
4ec6fb1af10ef9cf5c3c91d41958e8bf7df1b6dec7242c436ff130cbccbabd51
|
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] |
Sur les capsules doivent figurer les mentions ci-après : a) Le numéro d'agrément de la personne responsable de l'embouteillage du produit. Ce numéro d'agrément, délivré par le directeur régional des douanes et droits indirects territorialement compétent, se compose du mot " Récoltant " ou " Non récoltant ", qui peut être remplacé respectivement par les lettres " R " (récoltant), ou " N " ou " E " (non récoltant), encadré, à gauche, du numéro du département de la personne agréée et, à droite, d'un numéro d'ordre d'enregistrement de l'administration. Les récoltants dont les syndicats viticoles, les groupements professionnels, les caves coopératives et leurs unions embouteillant leur récolte pour leur compte ou pour leurs adhérents bénéficient du mot " Récoltant " ou de la lettre " R ". b) La marque du fabricant des capsules. Les mentions indiquées au a sont apposées dans la couronne de la capsule décrite au 2° du II de l'article 164 AM . La mention indiquée au b est apposée, au choix du fabricant, sur la jupe ou la coiffe, ou dans cette couronne. Les indications reprises au a doivent concorder avec celles figurant soit sur les étiquettes apposées sur les bouteilles ou récipients, soit sur les bouteilles ou récipients eux-mêmes. Ces indications doivent être apposées avant leur livraison à l'utilisateur. Dans le cas où un négociant est autorisé à embouteiller des boissons alcooliques pour le compte d'un ou plusieurs autres entrepositaires agréés, les bouteilles ou récipients doivent être revêtus, par le soin de l'embouteilleur, d'étiquettes mentionnant obligatoirement le nom et l'adresse de l'entrepositaire agréé pour le compte duquel l'embouteillage a été réalisé.
|
Code général des impôts, annexe iv
|
54-0 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300484
|
2002-03-31 00:00:00
|
916c582e35842630e8e7e0e229e0347a22effaa8e1a91a9500123aa2b428874c
|
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] |
Le numéro d'agrément du responsable de l'embouteillage figurant sur la couronne, la marque fiscale, l'indication de la contenance et, le cas échéant, le titre alcoométrique volumique figurant au centre de la couronne sont indiqués sur fond : a) Vert (Pantone 340 C) pour les vins tranquilles ou mousseux à appellation d'origine contrôlée et les vins doux naturels à appellation d'origine contrôlée. Pour les vins mousseux à appellation d'origine contrôlée "Champagne", ce nom d'appellation doit figurer sur la couronne ; pour les vins doux naturels bénéficiant d'une appellation d'origine contrôlée, la mention "VDN" doit figurer sur la couronne ; b) Bleu (Pantone 285 C) pour tous les autres vins, y compris les boissons fiscalement assimilées au vin. Pour les boissons fiscalement assimilées au vin, la mention BFAV doit figurer sur la couronne ; c) Orange (Pantone 021 C) pour les produits intermédiaires bénéficiant d'une appellation d'origine contrôlée ; d) Gris (Pantone 402 C) pour les autres produits intermédiaires ; e) Les opérateurs peuvent substituer une capsule générique de couleur lie-de-vin (Pantone 209 C) aux capsules de couleur verte ou bleue. Cette possibilité ne concerne pas les vins mousseux à appellation d'origine contrôlée "Champagne", les vins doux naturels à appellation d'origine contrôlée, ni les boissons fiscalement assimilées au vin (cas prévus aux a et b) ; f) Jaune d'or (Pantone 1225 C) pour le cognac et l'armagnac ; g) Blanc (Pantone Gris 1C) pour les alcools. Les couleurs du fond et de ces indications doivent être suffisamment contrastées pour en permettre une lecture aisée.
|
Code général des impôts, annexe iv
|
54-0 D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032428098
|
2016-04-20 00:00:00
|
4ff9797fce61263eb02e73cd85cc24fa4a5209cecf063cf710bf0ca1c6583fd1
|
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] |
Les couleurs citées à l'article 54-0 D ne peuvent être employées pour les capsules et supports portant un timbre d'une autre couleur.
|
Code général des impôts, annexe iv
|
54-0 E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024378326
|
2011-07-21 00:00:00
|
08f609c77cf83cce5767d67f665b26645c85b635dea580d5a1b517d6b3954c2f
|
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