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Chaque fabricant doit, préalablement à la première mise en fabrication d'un type de capsule, le faire agréer par l'administration des douanes et droits indirects. Cet agrément n'est possible que si l'ouverture de la bouteille ou du récipient empêche la réutilisation de la capsule. Cet agrément vaut pour tous les utilisateurs de ce type de capsule.
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Code général des impôts, annexe iv
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54-0 G
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300488
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2001-03-31 00:00:00
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93aa9f9b067b1508ba90d432929f34c19c18e0bb318ed49e4da484f909dac1e6
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] |
Quel que soit le support, la marque fiscale ne peut être fabriquée qu'après déclaration de profession du fabricant. Cette déclaration de profession est accompagnée d'un état présentant la description des locaux et indiquant le type et le nombre des machines pouvant servir à la fabrication des marques fiscales ou des capsules. Le fabricant doit fournir une caution garantissant le paiement des droits correspondant aux marques fiscales ou aux capsules produites.
|
Code général des impôts, annexe iv
|
54-0 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300709
|
2001-03-31 00:00:00
|
4ce079be551af749262434c8914044125deadd7384c45117807451743bf61033
|
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] |
Le service des douanes et droits indirects a libre accès dans toutes les parties de l'établissement pour l'exercice de ses contrôles. Les travaux relatifs aux marques fiscales ne peuvent avoir lieu que sur des machines munies de compteurs agréés par l'administration des douanes et droits indirects en application de l'article 164 AP .
|
Code général des impôts, annexe iv
|
54-0 I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300712
|
2001-03-31 00:00:00
|
68bbc5964d3680e4db47c2d226e6d47a2268cc644be59c6cb3afaa556d9d4bfb
|
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] |
Les clichés, matrices, cylindres et autres matériels servant à la confection des marques fiscales sont conservés dans un magasin spécial, sous la responsabilité du fabricant, dans des conditions de sécurité qui empêchent leur utilisation frauduleuse.
|
Code général des impôts, annexe iv
|
54-0 J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300490
|
2001-03-31 00:00:00
|
9568c6bc870bf568caae6514cc5880153b1ddcaec8336e90da69b3915b6077d8
|
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Après confection, les marques fiscales sont déposées dans un magasin spécial. Elles sont inscrites dans une comptabilité matières, tenue sur place, au fur et à mesure des mouvements. Sont repris dans cette comptabilité matières : a) En entrée, le nombre de marques fiscales déposées dans le magasin spécial et, par destinataire et catégorie (volume net exprimé en centilitres, couleur, pour les vins, vin tranquille ou vin mousseux, et, le cas échéant, titre alcoométrique volumique...), le nombre de capsules qu'elles représentent ; b) En sortie, par destinataire et par catégorie, le nombre de marques fiscales utilisées et expédiées, avec les références au document mentionné au I de l'article 302 M du code général des impôts. Cette comptabilité matières ainsi que les marques fiscales détenues par le fabricant sont tenues à la disposition des agents des douanes et droits indirects à fin de contrôle. Le fabricant effectue mensuellement la balance des entrées et sorties de la comptabilité matières et transmet ce document au service des douanes et droits indirects dont il dépend, au plus tard le cinquième jour du mois suivant.
|
Code général des impôts, annexe iv
|
54-0 L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300493
|
2001-03-31 00:00:00
|
ea56bdeea5bf9a55e3ff90b204bcd2712f88a9186fbe431ad0fd1dacc07d7ff5
|
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] |
Les marques fiscales reçues par les fabricants de capsules sont conservées dans un magasin spécial. Elles sont inscrites dans une comptabilité matières, tenue sur place, au fur et à mesure des mouvements. Sont repris dans cette comptabilité matières : a) En entrée, le nombre de marques fiscales reçues dans le magasin spécial, y compris les retours, et, par destinataire et catégorie (volume net exprimé en centilitres, couleur, pour les vins, vin tranquille ou vin mousseux, et, le cas échéant, titre alcoométrique volumique...), le nombre de capsules qu'elles représentent ; b) En sortie, par destinataire et par catégorie, le nombre de capsules expédiées, avec les références au document mentionné au I de l'article 302 M du code général des impôts. Cette comptabilité matières ainsi que les marques fiscales détenues par le fabricant sont tenues à la disposition des agents des douanes et droits indirects à fin de contrôle. Le fabricant effectue mensuellement la balance des entrées et sorties de la comptabilité matières et transmet ce document au service des douanes et droits indirects dont il dépend, au plus tard le cinquième jour du mois suivant. Cet article s'applique également à toute personne qui détient des capsules dans le cadre des livraisons à destination des entrepositaires agréés et personnes habilitées définies à l'article 54-0 BW .
|
Code général des impôts, annexe iv
|
54-0 M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300497
|
2001-03-31 00:00:00
|
718cc70bd9a73cbda961294aa9ad3caa3d800cb3e867bd31295198f0e4eb75fc
|
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] |
Les capsules fabriquées sont conservées dans un magasin spécial. La comptabilité matières est annotée : a) Du nombre des capsules fabriquées, par destinataire et par catégorie, soit au vu du duplicata du bon de sortie, soit, en cas de fabrication continue, au vu d'une déclaration d'introduction ; b) Du nombre de capsules mises au rebut et détruites. Le fabricant informe, par tout moyen, le service des douanes et droits indirects dont il dépend des destructions de capsules afin qu'il puisse en contrôler les conditions de mise en œuvre.
|
Code général des impôts, annexe iv
|
54-0 N
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300499
|
2001-03-31 00:00:00
|
e4bebfe99750cf55d31b8216c1f5900e2bbafe42937b3e69cde029d939dcd9a7
|
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] |
Doivent figurer dans la comptabilité matières du fabricant de capsules, avec référence au document mentionné au I de l'article 302 M du code général des impôts, les quantités de capsules expédiées à destination des entrepositaires agréés utilisateurs et des personnes habilitées citées à l'article 54-0 BW . La comptabilité matières est tenue à disposition des agents des douanes et droits indirects lors de leurs contrôles. Elle est transmise au service des douanes et droits indirects dont dépend le fabricant, au plus tard le cinquième jour du mois suivant.
|
Code général des impôts, annexe iv
|
54-0 O
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300501
|
2001-03-31 00:00:00
|
22972e536555ea2b198d66d38061f139ea0fa0702ad505de9a501e614341ca3e
|
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-0.00464066956192255,
-0.03999728336930275,
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-0.06307833641767502,
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0.01655407063663006
] |
Les marques fiscales et les capsules ne sont fabriquées qu'après réception d'un bon de commande visé à l'article 54-0 AB . Elles sont expédiées aux seuls entrepositaires agréés et personnes habilitées citées à l'article 54-0 BW.
|
Code général des impôts, annexe iv
|
54-0 S
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300507
|
2001-03-31 00:00:00
|
0f47ae9d75c1acc2da40d42da06a55626ae76433ca8254ae55c23b5b0b661ad9
|
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] |
Les marques fiscales et les capsules circulent sous couvert du document mentionné au I de l'article 302 M du code général des impôts. Elles sont expédiées par le fabricant au destinataire, dans des contenants en assurant la sécurité. Le document mentionné au premier alinéa indique le numéro d'ordre, le nombre et la catégorie des marques fiscales, avec le nombre de capsules qu'elles représentent, ou des capsules que le ou les contenants renferment ainsi que les noms du fabricant et du destinataire. Les dispositions qui précèdent s'appliquent dans les mêmes conditions à la circulation des capsules en retour auprès des fournisseurs.
|
Code général des impôts, annexe iv
|
54-0 T
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300510
|
2001-03-31 00:00:00
|
c0b9ecad36ded463dd15e005c8d4027b673b8db7ce829fafc3663850b614ae0a
|
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] |
Sous réserve des dispositions prévues à l'article 54-0 BV pour ce qui concerne le vin, les entrepositaires agréés fournissent une caution garantissant le paiement des droits correspondant aux capsules reçues, utilisées ou ressortant en manquants aux inventaires ou à la comptabilité matières visée à l'article 54-0 Y .
|
Code général des impôts, annexe iv
|
54-0 U
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037082326
|
2019-06-01 00:00:00
|
1e9905fb7086e0d786c60370ca3b28282b5421b08655b0ef2c73ffd958810f50
|
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] |
Les capsules ou les feuilles métalliques ou en autres matières, revêtues de marques fiscales, sont fournies aux intéressés dans les conditions prévues à l'article 54-0 AB . Les entrepositaires agréés peuvent toutefois être autorisés à apposer eux-mêmes, sur les capsules qu'ils utilisent, la marque fiscale et les autres mentions visées au 2° du II de l'article 164 AM. Il est procédé à cette apposition par impression à l'aide de machines agréées par l'administration enregistrant, par tarif d'imposition, le volume et, le cas échéant, le titre alcoométrique volumique des boissons mises en bouteilles ou en récipients revêtus de capsules.
|
Code général des impôts, annexe iv
|
54-0 V
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300513
|
2001-03-31 00:00:00
|
42af59077c710a7f0c3a270f4503476832e07fc3351a9af4e923c9966510b728
|
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0.03184658661484718,
-0.0014259092276915908,
0.02537556178867817,
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-0.015219757333397865,
-0.03356817737221718,
-0.01669083535671234,
0.04627135023474693
] |
Les appareils utilisés par les entrepositaires agréés doivent assurer un sertissage ou une apposition efficace de la capsule, tel que l'ouverture de la bouteille ou du récipient rende impossible le réemploi de ladite capsule.
|
Code général des impôts, annexe iv
|
54-0 X
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300518
|
2001-03-31 00:00:00
|
6dd72289d204d2bbbbbe6d0b25496248b0f74d18f9bdeef9233650d3037a6b97
|
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] |
Les entrepositaires agréés sont comptables des droits représentés par les capsules reçues. Ils intègrent dans la comptabilité matières prévue aux articles 286 I et 286 J de l'annexe II au code général des impôts, ainsi que dans la déclaration mensuelle mentionnée auxdits articles, les mouvements des capsules qu'ils détiennent, reçoivent, utilisent et expédient avec les bouteilles et récipients sur lesquels elles sont apposées.
|
Code général des impôts, annexe iv
|
54-0 Y
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300521
|
2001-03-31 00:00:00
|
28e8a409544f341c2c732ea2d5a0baaee7e4d9746ab39a98abff24750d664089
|
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] |
En aucun cas il n'est fait remise des droits représentés par les marques fiscales et les capsules perdues ou volées et détériorées ou détruites sans constatation du service des douanes et droits indirects. Seule peut être autorisée la restitution ou la remise des droits afférents aux bouteilles ou récipients défectueux ou cassés. Cette restitution ou cette remise a lieu sur présentation au service des douanes et droits indirects, par l'entrepositaire agréé, des bouteilles, goulots ou récipients revêtus de capsules intactes. Après vérification, les capsules correspondantes sont détruites. Sont réputées détruites les capsules représentatives de droits des bouteilles et récipients de vin expédiées hors de France. La restitution ou la remise des droits est accordée après constatation par le service des douanes et droits indirects de la preuve de la sortie du produit de la Communauté européenne ou présentation d'un des documents mentionnés à l'article 302 M du code général des impôts, pris en charge par le destinataire.
|
Code général des impôts, annexe iv
|
54-0 Z
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300525
|
2002-03-31 00:00:00
|
fde34598e9d269b92e399b3619874b22de57cf55e8a78223b893299900e8f965
|
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] |
Les entrepositaires agréés et les personnes habilitées visées à l'article 54-0 BW ne peuvent détenir dans leurs entrepôts des capsules autres que celles établies à leur nom ou au nom des personnes pour lesquelles ils embouteillent. La vente, la cession ou l'échange de capsules sont interdits.
|
Code général des impôts, annexe iv
|
54-0 AA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300527
|
2001-03-31 00:00:00
|
2e578ac285382a52a7aaa5cc2fbfdcddab07fef9d79dcb2f577f8a8e6c12887e
|
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0.01495932787656784,
0.028464671224355698
] |
Les marques fiscales et les capsules représentatives de droits sont fabriquées et livrées aux entrepositaires agréés et aux personnes habilitées visées à l'article 54-0 BW sur présentation d'un bon de commande établi en double exemplaire et comportant notamment : 1° Le nom et l'adresse du fournisseur des marques fiscales ou des capsules ; 2° Le nom, l'adresse et le numéro d'agrément du client ; 3° Le nombre de marques fiscales ou de capsules commandées, par volume net exprimé en centilitres, couleur des capsules, pour les vins, vin tranquille ou vin mousseux et, le cas échéant, titre alcoométrique volumique. Ce bon de commande doit être visé et daté par le service local des douanes et droits indirects dont dépend l'entrepositaire agréé ou la personne habilitée visée à l'article 54-0 BW. L'un des exemplaires est remis à l'entrepositaire agréé ou à la personne habilitée, qui l'adresse à son fournisseur, l'autre est conservé par le service. Le bon de commande est apuré en une ou plusieurs livraisons dans les douze mois suivant son visa.
|
Code général des impôts, annexe iv
|
54-0 AB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300721
|
2001-03-31 00:00:00
|
6cd0f8a97ce011b135f2dda898b370add93c7fd29bd42d4d10f400be040d8acc
|
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] |
Il est interdit aux fabricants, aux entrepositaires agréés, aux personnes habilitées visées à l'article 54-0 BW et aux débitants de boissons de reprendre à leurs clients ou d'utiliser des capsules ayant déjà servi.
|
Code général des impôts, annexe iv
|
54-0 AC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300530
|
2001-03-31 00:00:00
|
ffdce02bc1cce5bf8725c1fdb9f569003fb0b5240daf16c6c1d56c6692f11ce4
|
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] |
Les bouteilles ou récipients de boissons destinés à l'exportation ou à la livraison vers un autre Etat membre de la Communauté européenne peuvent être revêtus de capsules représentatives de droits.
|
Code général des impôts, annexe iv
|
54-0 AG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300536
|
2001-03-31 00:00:00
|
4272e2317eeba906268f60ab3fc67bacf26e52a302abe3a52b141495fc7f65dd
|
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] |
Les entrepositaires agréés ayant la qualité de récoltant sont admis : a) D'une part, à détenir en droits acquittés les capsules destinées à être apposées sur les bouteilles ou récipients de vin, commandées collectivement par l'intermédiaire des personnes habilitées visées à l'article 54-0 BW ; b) D'autre part, à acquitter le droit de consommation ainsi que, le cas échéant, la cotisation sur les boissons alcooliques prévue à l'article L. 245-7 du code de la sécurité sociale et toute autre taxe exigible, à la première mise en circulation des bouteilles et récipients de produits intermédiaires et d'alcools munis de capsules représentatives de droits. Ils doivent, dans cette hypothèse, fournir une caution garantissant le paiement des droits correspondant aux capsules sorties des chais.
|
Code général des impôts, annexe iv
|
54-0 BV
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300731
|
2001-03-31 00:00:00
|
fd87cfd19124ca8c7a070e0aa46359e4cb1a28258683b5352744774b25b0a666
|
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La répartition des capsules collectives représentatives des droits destinées aux récoltants ne peut être réalisée que par les personnes habilitées après agrément du directeur régional des douanes et droits indirects territorialement compétent. Ne peuvent être habilités que les syndicats viticoles ou les groupements professionnels. Les personnes habilitées à détenir des capsules représentatives de droits sont comptables des droits représentés par les marques fiscales détenues. Elles fournissent un cautionnement garantissant le paiement des droits correspondant aux capsules détenues ainsi qu'aux droits sur les capsules expédiées aux récoltants sous le couvert du document mentionné au I de l'article 302 M du code général des impôts. Une personne habilitée peut être autorisée par le directeur régional des douanes et droits indirects à percevoir le droit de circulation lors de la répartition des capsules à ses seuls adhérents. Ces droits sont reversés mensuellement à la recette des douanes et droits indirects dont dépend la personne habilitée. Ces personnes doivent tenir une comptabilité matières dans laquelle sont repris : a) En entrée, avec les références au document mentionné au I de l'article 302 M du code général des impôts, le nombre de capsules reçues, par catégorie (volume net exprimé en centilitres, couleur, pour les vins, vin tranquille ou vin mousseux, et, le cas échéant, titre alcoométrique volumique...) ; b) En sortie, par destinataire et par catégorie, le nombre de capsules expédiées ou livrées, avec les références, selon le cas, au document mentionné au I ou au II de l'article 302 M du code général des impôts. Cette comptabilité matières ainsi que les capsules détenues sont tenues à la disposition des agents des douanes et droits indirects à fin de contrôle. La personne habilitée effectue mensuellement la balance des entrées et sorties de la comptabilité matières et transmet ce document au service des douanes et droits indirects dont elle dépend au plus tard le cinquième jour du mois suivant.
|
Code général des impôts, annexe iv
|
54-0 BW
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300735
|
2004-01-01 00:00:00
|
fd78d6bc2d229d4c28fbf18c998eee59d1d6bcd6477a4d93640c15ae818c383d
|
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] |
Les capsules visées à l'article 54-0 BW doivent répondre aux caractéristiques fixées par les articles 54-0 B à 54-0 E à l'exception du numéro d'agrément de la personne responsable de l'embouteillage, qui est remplacé par celui attribué à la personne habilitée. Les bouteilles et récipients portant ces capsules doivent être revêtus par le récoltant d'étiquettes mentionnant obligatoirement ses nom et adresse.
|
Code général des impôts, annexe iv
|
54-0 BX
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300563
|
2001-03-31 00:00:00
|
e97b72b314cd0a50d87c18af0ec0ad97400d9ba95f7b0461636715ebda1ce674
|
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] |
I. – Sans préjudice des dispositions prévues à l' article 302 M ter du code général des impôts , pour tenir lieu de document d'accompagnement, les documents mentionnés aux I et II de l'article 302 M du code précité ou les documents commerciaux utilisés en lieu et place de ces documents doivent être validés préalablement au début du mouvement des produits conformément aux dispositions des 1° à 3° de l'article 111 H ter de l'annexe III au code précité ou, le cas échéant, revêtus d'une vignette ou d'une marque fiscale comportant : a) L'effigie de la République française ; b) La mention " Direction générale des douanes et droits indirects " ou " DGDDI " et " République française " ou " RF " entourant l'effigie ; c) L'identification de l'utilisateur de la vignette ou de la marque fiscale par son numéro d'agrément attribué par l'administration. Le visa du service des douanes et droits indirects prévu par les dispositions de l'article 111 H ter de l'annexe III au code général des impôts peut être remplacé par le visa des trésoreries de la direction générale de la comptabilité publique exerçant les compétences requises, déterminées par décret, et dont la liste est fixée par arrêté du ministre chargé du budget. II. – Le directeur régional des douanes et droits indirects peut autoriser l'emploi d'empreintes fiscales imprimées par les matériels ou logiciels de validation mentionnés à l'article 164 L ou au I de l'article 164 AM en lieu et place des vignettes. Les empreintes doivent comporter les mentions requises au II du même article. III. – Sans préjudice des dispositions des articles 164 AL , 164 AT et 164 AU , tout usager est tenu, pour chaque vignette ou empreinte manquante ou en cas de discontinuité dans la série des numéros des documents prévalidés mentionnés au 2° du I de l'article 111 H ter précité ou d'empreintes devant être apposées sur les documents d'accompagnement mentionnés à l'article 302 M du code général des impôts et les autres documents de circulation prévus par la réglementation des contributions indirectes dans le code général des impôts, d'acquitter une indemnité. Cette indemnité est égale au montant du droit au tarif le plus élevé, correspondant à la quantité moyenne par titre de mouvement des expéditions réalisées au cours des trois mois précédents.
|
Code général des impôts, annexe iv
|
54 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024449523
|
2011-08-07 00:00:00
|
6acb5f0ddd3de30e321b9cace8ac223212c9f9af4c4455e22ac8249d2406b8a4
|
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] |
I. – Outre les informations mentionnées à l'article 111 H bis de l'annexe III au code général des impôts, le document d'accompagnement prévu au II de l'article 302 M du code général des impôts doit comporter en case 1 le numéro d'identification de l'expéditeur des produits ; ce numéro est selon le cas celui d'entrepositaire agréé, de récoltant ou de débitant de boisson attribué par l'administration. Lorsque ce document est utilisé pour la livraison de produits exemptés ou exonérés de droits, il doit en outre comporter en case 4 les références à l'agrément du destinataire par l'indication du numéro d'opérateur qui lui a été attribué par l'administration, avec la mention " livraison en exonération ". II. – La fourniture et l'impression des factures et documents commerciaux qui tiennent lieu de documents d'accompagnement incombent aux utilisateurs. III. – L'empreinte apposée sur chaque document doit : a) En cas d'utilisation d'un matériel mécanique, être reproduite en original sur l'exemplaire n° 2 des documents d'accompagnement administratifs ou commerciaux (DAA/DAC) et des documents simplifiés d'accompagnement administratifs ou commerciaux (DSA/DSAC) et par décalque sur les autres exemplaires de ces documents ; b) En cas d'utilisation d'un système informatisé, par impression ou marquage sur tous les exemplaires. Toutefois, les exemplaires n° 2 doivent, dans ce cas, être annotés de la mention " original " et les autres exemplaires de la mention " copie ". IV. – Les entrepositaires agréés sont tenus de conserver pendant un délai de six ans, à compter de leur date, les duplicata des documents, certificats et bons mentionnés au présent article émis par eux et de les représenter au service des douanes et droits indirects à toute réquisition.
|
Code général des impôts, annexe iv
|
54 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301433
|
2001-03-31 00:00:00
|
e09c1589afc4006306bc73aeb96515e31895e3f86309477d11187a27048338f9
|
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] |
Lorsque les alcools et boissons alcooliques sont transportés dans des bouteilles et récipients revêtus de capsules représentatives de droits, par des professionnels ou pour leur compte, les produits circulent sous couvert d'un document commercial comportant l'identité de l'expéditeur, le nom et l'adresse du destinataire, le numéro de référence et la date d'établissement du document, la nature et la désignation des produits transportés avec leur dénomination et, le cas échéant, leur appellation d'origine, les quantités et, selon le cas, le titre alcoométrique volumique acquis des boissons. Ce document commercial est présenté aux agents des douanes à première réquisition. Le document commercial mentionné au premier alinéa n'est pas applicable pour les livraisons à destination des personnes situées hors du territoire fiscal de la France. Ces livraisons doivent être effectuées sous couvert des documents d'accompagnement mentionnés à l'article 302 M du code général des impôts.
|
Code général des impôts, annexe iv
|
54 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301437
|
2001-03-31 00:00:00
|
ef45e5078be8d9ee5912a1b2507c12b786d18907fbc934783c87f34ee39abf18
|
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] |
Bénéficient des dispositions du 5° de l'article 458 du code général des impôts les cidres et poirés libérés des droits indirects et livrés en récipients portant, de manière apparente, l'indication du nom et de l'adresse du fabricant ou de l'embouteilleur.
|
Code général des impôts, annexe iv
|
54 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300741
|
2001-03-31 00:00:00
|
320700861a8ccdc4eeab63fc19c44a291a6165abe1214d507e56eaaac4c2d1e4
|
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] |
L'authentification par l'instance compétence ou par les expéditeurs des mentions relatives à l'appellation d'origine des vins doux naturels à appellation d'origine contrôlée figurant sur les documents d'accompagnement est effectuée au vue d'une attestation établie par le comité interprofessionnel des vins doux naturels constatant que le produit a fait l'objet d'un agrément par l'Institut national de l'origine et de la qualité et précisant, s'il y a lieu, les comptes d'âge.
|
Code général des impôts, annexe iv
|
55 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300578
|
2007-01-01 00:00:00
|
152f8a93be7a5d9b733b1cbfcecc4e270566c6916473c2e726d2954d144108d9
|
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] |
La rémunération due par les professionnels, en application de l'article 191 de l'annexe III au code général des impôts, pour la détermination par les bureaux de garantie du titre des lingots, apprêts ou composants entrant dans leurs fabrications, est fixée, par opération, à 38 euros pour l'or et le platine et à 15 euros pour l'argent. La rémunération est perçue par les bureaux de douane ; les recettes correspondantes sont comptabilisées aux produits divers du budget.
|
Code général des impôts, annexe iv
|
56 J bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301464
|
2002-03-31 00:00:00
|
36b9ebf0b449db9c6cab2060882d43ee288c12a416bb21dadf357f1189752af2
|
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] |
Les personnes physiques ou morales qui veulent exercer la profession de commissionnaire en garantie prévue au I de l'article 535 du code général des impôts doivent déposer auprès de la direction interrégionale des douanes et droits indirects territorialement compétente ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, de la direction régionale des douanes et droits indirects une demande écrite en vue de leur agrément indiquant leurs nom et adresse et le ou les bureaux de garantie auprès desquels ils désirent exercer leur activité. La demande est accompagnée, pour les personnes physiques, de l'extrait du casier judiciaire ou, à défaut, toute pièce en tenant lieu, et d'un justificatif d'identité, pour les personnes morales, de l'extrait du registre du commerce et des sociétés.
|
Code général des impôts, annexe iv
|
56 J quinquies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041546009
|
2020-02-01 00:00:00
|
1193c9423cd8d1b4a37561762e58fb7ad8016aacc2aa15b351647c2efbd1df42
|
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] |
La direction interrégionale ou régionale mentionnée à l'article 56 J quinquies accuse réception de la demande et procède sans délai à une enquête. La direction interrégionale ou régionale mentionnée à l'article 56 J quinquies peut se faire présenter toute pièce complémentaire nécessaire à l'instruction de la demande et statue dans le délai de deux mois suivant la date de réception de la demande.
|
Code général des impôts, annexe iv
|
56 J sexies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041546006
|
2020-02-01 00:00:00
|
8e15ffecdc3be4c80d406d7191239f4fea358f748e729db09005429f1b768ad1
|
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] |
L'agrément en tant que commissionnaire en garantie est délivré à titre personnel. Les personnes morales obtiennent cet agrément pour elles-mêmes et pour les personnes physiques nommément désignées habilitées à les représenter. Ces personnes physiques doivent justifier de leur appartenance au personnel de la personne morale et présenter les documents visés au deuxième alinéa de l'article 56 J quinquies en tant qu'ils concernent les personnes physiques.
|
Code général des impôts, annexe iv
|
56 J septies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300762
|
1996-05-12 00:00:00
|
3d74b2e33c1efbf306520ceb939ef60e8b01f124edacb6815aa528057131d959
|
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] |
L'agrément est accordé par décision du directeur interrégional ou régional territorialement compétent au sens de l'article 56 J quinquies, pour une durée indéterminée, pour un ou plusieurs bureaux de garantie. Les décisions d'agrément sont notifiées aux bénéficiaires. Les décisions rejetant les demandes d'agrément sont motivées et notifiées aux requérants.
|
Code général des impôts, annexe iv
|
56 J octies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041546002
|
2020-02-01 00:00:00
|
bfe7cf1998dea2550fab60249a9b483df9c3c85bab9c0fd83bc1f85c7f7fc746
|
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] |
Le commissionnaire en garantie est tenu de porter à la connaissance de l'autorité administrative désignée à l'article 56 J quinquies tout changement affectant les justificatifs visés à l'article 56 J quinquies ainsi que tout changement relatif aux personnes physiques habilitées à représenter les personnes morales agréées.
|
Code général des impôts, annexe iv
|
56 J nonies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041545998
|
2020-02-01 00:00:00
|
95e7f582a3b77f82ed0269e06f9cc637633e127cd4b9a2207dd38aa1f9d65ae3
|
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] |
Le commissionnaire en garantie agit dans le cadre de mandats écrits qui lui sont confiés et qu'il présente à toute réquisition du service des douanes et droits indirects. Le commissionnaire en garantie conserve tous les documents justificatifs de ses activités pendant un délai de trois ans à compter de la date de l'accomplissement des formalités pour le compte des fabricants ou des marchands visés au I de l'article 535 du code général des impôts. Ces documents sont tenus à la disposition du service des douanes et droits indirects.
|
Code général des impôts, annexe iv
|
56 J decies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300583
|
1995-10-27 00:00:00
|
4212ce724ec312c82a0fceb9b3e330c8997f935370f66724d9ea299e48f2611f
|
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] |
En cas de manquement aux dispositions légales ou réglementaires applicables en matière de garantie des métaux précieux, l'agrément est retiré par décision motivée du directeur interrégional ou régional compétent au sens de l'article 56 J quinquies . Le directeur interrégional ou régional compétent au sens de l'article 56 J quinquies peut, sans délai, à titre conservatoire, suspendre l'agrément d'une personne morale ou physique qui ne respecte pas ses obligations.
|
Code général des impôts, annexe iv
|
56 J undecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041545994
|
2020-02-01 00:00:00
|
c60097ab6375ab07cff8e51105c7c9a5dbfd42d750e1106f4f16cfd20a9dfadd
|
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] |
Le cahier des charges prévu à l'article 275 bis C de l'annexe II au code général des impôts comprend la description des moyens et des méthodes de contrôles et essais ainsi que des méthodes d'attestation de la garantie du titre mis en œuvre par les professionnels habilités par une convention. L'autorisation de procéder au marquage au laser pour attester la garantie du titre doit être demandée au directeur interrégional des douanes et droits indirects territorialement compétent ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, au directeur régional des douanes et droits indirects. Elle est accordée après vérification de la conformité du protocole de sécurité par des organismes agréés mentionnés à l'article 275 bis F de l'annexe II au code général des impôts. La direction régionale des douanes et droits indirects de rattachement approuve le cahier des charges préalablement à l'habilitation du professionnel. Le cahier des charges mentionné au premier alinéa est composé notamment : 1° D'une documentation, relative à l'entreprise, fournissant : a) La description de l'entreprise quant à ses structures juridiques et ses locaux ; b) La description de l'organisation et des responsabilités de la direction de l'entreprise ; 2° D'une documentation relative aux obligations de contrôle du titre des ouvrages indiquant : a) Les sources d'approvisionnement des alliages, apprêts pour les fabricants, ainsi que les méthodes de contrôle des métaux précieux mises en œuvre depuis leur acquisition jusqu'aux produits finis ; b) Les méthodes d'analyses internes quand le contractant habilité a son laboratoire situé dans son entreprise ou externes des produits dans les autres cas ; c) La méthode de gestion des échantillons lors des essais des ouvrages ; d) La méthode de gestion des produits non conformes au titre légal prévu ; e) La mise en œuvre des actions correctives pour les ouvrages aux titres non légaux ; 3° D'une documentation relative aux méthodes utilisées pour attester la garantie du titre et à la mise en place du protocole de sécurité informatique en cas de marquage au laser, indiquant : a) L'installation et la configuration du poste informatique ; b) La sécurisation des accès au poste de pilotage de la machine à graver au laser ; c) Les modalités de sauvegarde et d'archivage des données informatiques relatives au journal de suivi des ouvertures de session et des modifications des comptes d'utilisateurs ; 4° De l'indication des obligations en matière de marquage des ouvrages, précisant : a) La conservation de la documentation relative à la délégation de poinçons ; b) En cas de marquage au laser, la description du dessin de l'empreinte du poinçon à apposer sur l'ouvrage en or, argent et platine et le respect des profondeurs de gravure ; c) Le respect des règles de marque ; d) La tenue d'une comptabilité matières mentionnant le nombre et le poids des ouvrages essayés, détaillant les ouvrages marqués par type de métal, précisant la modalité d'attestation de la garantie du titre parmi celles prévues à l' article 523 du code général des impôts et recensant les ouvrages reconnus aux titres non légaux.
|
Code général des impôts, annexe iv
|
56 J duodecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041545989
|
2020-02-01 00:00:00
|
a25b4f9e1d1472f67f7399da628a2c32990e227d58a4d0f1b8479218eeeae5f1
|
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] |
Le cahier des charges prévu à l'article 275 ter B de l'annexe II au code général des impôts comprend la description des moyens et des méthodes de contrôles et essais ainsi que des méthodes d'attestation de la garantie du titre mis en œuvre par les organismes de contrôle agréés. L'autorisation de procéder au marquage au laser pour attester la garantie du titre doit être demandée au directeur interrégional des douanes et droits indirects territorialement compétent ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, au directeur régional des douanes et droits indirects. Elle est accordée après vérification de la conformité du protocole de sécurité par des organismes agréés mentionnés à l'article 275 ter G de l'annexe II au code général des impôts. La direction interrégionale ou régionale compétente mentionnée au deuxième alinéa approuve le cahier des charges préalablement à l'agrément de l'organisme de contrôle. Le cahier des charges mentionné au premier alinéa est composé notamment : 1° D'une documentation, relative à l'organisme de contrôle agréé, fournissant : a) La description de l'organisme quant à ses structures juridiques et ses locaux ; b) La description de l'organisation et des responsabilités de la direction de l'entreprise ainsi que la compétence du personnel chargé de la détermination du titre des ouvrages ; 2° D'une documentation relative à la procédure d'analyse des ouvrages en métaux précieux qui reprend : a) Les normes utilisées sur les méthodes de dosage des métaux précieux ; b) Les moyens et les méthodes de contrôle et d'essai des ouvrages des professionnels habilités par une convention et des ouvrages des professionnels non habilités ; c) La méthode de gestion des échantillons lors des essais des ouvrages et la procédure mise en place en cas de découverte de produits non conformes au titre légal ; 3° D'une documentation relative aux méthodes utilisées pour attester la garantie du titre et à la mise en place du protocole de sécurité informatique en cas de marquage au laser, indiquant : a) L'installation et la configuration du poste informatique ; b) La sécurisation des accès au poste de pilotage de la machine à marquer au laser ; c) Les modalités de sauvegarde et d'archivage des données informatiques relatives au journal de suivi des ouvertures de session et des modifications des comptes d'utilisateurs ; 4° D'une documentation relative aux obligations des organismes de contrôles agréés qui marquent éventuellement les ouvrages pour le compte des professionnels, précisant : a) En cas du marquage au laser, la description du dessin de l'empreinte du poinçon à apposer sur l'ouvrage en or, argent et platine et le respect des profondeurs de gravure ; b) Le respect des règles de marque ; c) La tenue d'une comptabilité matières mentionnant le nombre et le poids des ouvrages essayés, détaillant les ouvrages marqués par type de métal, précisant la modalité d'attestation de la garantie du titre parmi celles prévues à l'article 523 du code général des impôts et recensant les ouvrages reconnus aux titres non légaux.
|
Code général des impôts, annexe iv
|
56 J terdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041545983
|
2020-02-01 00:00:00
|
268fbd4484ce2189840adf016b580abd490387d83a5961fb7999fd83320d8c43
|
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] |
Tout organisme qui souhaite obtenir l'agrément mentionné aux articles 275 bis F et 275 ter G de l'annexe II au code général des impôts doit déposer auprès de la direction interrégionale ou régionale compétente au sens de l'article 56 J terdecies un dossier attestant de sa compétence, de son expérience et de son honorabilité. Le dossier comprend un engagement à respecter le cahier des charges mentionné à l'article 56 J terdecies B . En outre, l'organisme intéressé doit justifier être à jour de ses obligations sociales et fiscales. La direction mentionnée au premier alinéa peut se faire présenter toute pièce complémentaire nécessaire à l'instruction du dossier. L'agrément est accordé par la direction mentionnée au premier alinéa pour une durée de cinq ans.
|
Code général des impôts, annexe iv
|
56 j terdecies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041545978
|
2020-02-01 00:00:00
|
6980d39f88fee6b5857451343b19acdf2df324defad53eac2ef8e06b51dbe710
|
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] |
Le cahier des charges mentionné aux articles 275 bis C , 275 bis F et 275 ter G de l'annexe II au code général des impôts comprend : 1° La définition des missions de l'organisme agréé par le directeur interrégional des douanes et droits indirects territorialement compétent ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, par le directeur régional des douanes et droits indirects : a) La réalisation de la version dématérialisée des poinçons attestant la garantie du titre ; b) L'élaboration, la vente et le transfert des fichiers comportant la version dématérialisée des poinçons aux professionnels habilités et aux organismes de contrôle agréés qui demandent l'autorisation d'attester la garantie du titre par marquage au laser d'un poinçon ; c) La vérification de la mise en place et de la conformité du protocole de sécurité informatique imposé aux professionnels habilités et aux organismes de contrôle agréés qui demandent l'autorisation d'attester la garantie du titre par marquage au laser d'un poinçon ; 2° Une documentation relative aux conditions d'exercice des missions mentionnées au 1° comportant : a) Les modalités d'élaboration de la version dématérialisée des poinçons attestant la garantie du titre à partir des agrandissements photographiques des poinçons en acier détenus par la Monnaie de Paris et transmis par l'intermédiaire de l'administration des douanes et droits indirects ; b) Les modalités de conception et de gestion des fichiers comportant la version dématérialisée des poinçons attestant la garantie du titre par marquage au laser ; c) Les modalités de transfert des fichiers comportant la version dématérialisée des poinçons aux professionnels habilités et aux organismes de contrôle agréés qui demandent l'autorisation d'attester la garantie du titre par marquage au laser. Ce transfert a lieu au moyen d'un support amovible en ayant recours à un procédé de cryptage. Une clef de décryptage est fournie par l'organisme agréé ; d) La description de la sécurisation du poste informatique afin de garantir l'inviolabilité des fichiers comportant la version dématérialisée des poinçons attestant la garantie du titre par marquage au laser d'un poinçon et indiquant : L'installation et la configuration du poste informatique ; La sécurisation des accès au poste de travail, étant précisé que le local sécurisé de l'entreprise mentionné à l'article 275 bis C de l'annexe II au code général des impôts doit s'entendre, dans le cas des équipements dédiés à la gravure au laser, comme le lieu sécurisé destiné à garantir l'inviolabilité des fichiers cryptés et de la clef de décryptage mentionnés au c du 2° ; Les modalités de sauvegarde et d'archivage des données ; e) Les modalités de vérification de la mise en place et de la conformité du protocole de sécurité informatique imposé aux professionnels habilités et aux organismes de contrôle agréés qui demandent l'autorisation d'attester la garantie du titre par marquage au laser d'un poinçon, à savoir : La réalisation, en présence d'un représentant de la direction régionale des douanes et droits indirects, d'un audit des professionnels habilités et des organismes de contrôle agréés préalablement à la délivrance de l'autorisation de marquage au laser ; La transmission, par la direction régionale des douanes et droits indirects, du rapport d'audit signé conjointement par le représentant de la direction régionale des douanes et droits indirects et par l'organisme agréé.
|
Code général des impôts, annexe iv
|
56 j terdecies B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041545973
|
2020-02-01 00:00:00
|
0ee2b8c609b3f2f9bc34fd5b8a81e24dfee8f1ccaf2ef718608941df5784b19c
|
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] |
Les services de la direction régionale des douanes et droits indirects de rattachement procèdent à un audit annuel de l'organisme agréé afin de vérifier le respect des prescriptions fixées par le cahier des charges. L'organisme agréé conserve toutes les pièces justifiant de l'exercice de ses activités pendant un délai de trois ans. Ces pièces justificatives sont tenues à la disposition de l'administration des douanes et droits indirects.
|
Code général des impôts, annexe iv
|
56 j terdecies C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041545971
|
2020-02-01 00:00:00
|
bafbda6368e2b59ae20116538341bbf282354992a230fbf7640d807129b74c15
|
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] |
L'agrément est suspendu à titre conservatoire en cas de manquement constaté de l'organisme agréé : 1° Aux obligations résultant des articles 275 bis F et 275 ter G de l'annexe II au code général des impôts ; 2° Aux dispositions législatives et réglementaires applicables en matière de garantie des métaux précieux. La suspension de l'agrément est prononcée à la diligence du directeur interrégional ou régional des douanes et droits indirects compétent mentionné au 1° de l'article 56 J terdecies B.
|
Code général des impôts, annexe iv
|
56 j terdecies D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041545967
|
2020-02-01 00:00:00
|
295786db888b25bfb9a0519c28f40e03a7d9937e8807d5083e78cac10c42e192
|
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] |
L'agrément est retiré : 1° Soit à la demande de l'organisme agréé. Lorsqu'il ne remplit plus les conditions prévues par les articles 275 bis F et 275 ter G de l'annexe II au code général des impôts , l'organisme est tenu de cesser sans délai ses activités ; 2° Soit d'office par l'administration lorsque l'organisme agréé a manqué : a) Aux obligations résultant des articles 275 bis F et 275 ter G de l'annexe II au code général des impôts ; b) Aux dispositions législatives et réglementaires applicables en matière de garantie des métaux précieux. Le retrait de l'agrément est prononcé par le directeur interrégional ou régional des douanes et droits indirects compétent mentionné au 1° de l'article 56 J terdecies B . Il entraîne la cessation immédiate des activités exercées par l'organisme.
|
Code général des impôts, annexe iv
|
56 j terdecies E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041545963
|
2020-02-01 00:00:00
|
f4eea76b3bf7a2b12912e3395efac55fc7a9f21a299924a41c89ac3751401649
|
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] |
Les personnes physiques ou morales désignées à l' article 537 du code général des impôts doivent tenir un registre de leurs achats, ventes, réceptions et livraisons (même si ces réceptions et ces livraisons ne sont pas consécutives à des achats ou à des ventes) de matières d'or, d'argent ou de platine ou d'ouvrages contenant ces matières. Le registre doit se trouver sur le lieu où sont détenus les ouvrages. Toutefois, un établissement principal peut tenir ce registre pour l'ensemble de ses magasins. Dans ce cas, ce registre doit distinguer les ouvrages qu'il détient directement et ceux détenus par chacun des établissements secondaires n'ayant aucune personnalité juridique propre. Les ouvrages neufs livrés par l'établissement principal aux différents magasins doivent être munis d'étiquettes d'identification et accompagnés d'une fiche de livraison ou de tout document en tenant lieu avec la dénomination commerciale de l'établissement principal permettant de les identifier. Ces documents doivent en particulier préciser la référence, la désignation de l'ouvrage, la marque, le poids, la quantité, le prix hors taxes. Les ventes réalisées par les magasins doivent être inscrites sur des états de vente établis quotidiennement, reprenant au moins la référence des ouvrages et retournés en fin de journée à l'établissement principal. Les magasins doivent être en mesure de communiquer leur situation de stock à tout moment, par le biais de l'établissement principal, à la demande du service. Les dispositions du I de l'article L. 102 B du livre des procédures fiscales sont applicables.
|
Code général des impôts, annexe iv
|
56 J quaterdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027435850
|
2013-05-20 00:00:00
|
cb6ac371178491f5a0e10fca515fe8d7788f4e9451d3586b15d236b54eb26a7c
|
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] |
A l'exception des cas prévus par la loi, et sans préjudice des articles 56 J sexdecies à 56 J octodecies , le registre prévu à l'article 56 J quaterdecies indique, sur justification de leur identité, les noms, prénoms et adresses des personnes ayant vendu ou ayant confié les matières ou les ouvrages repris à l'article 56 J quaterdecies. Il comporte également la nature, le nombre, le poids, le titre, la date d'entrée et de sortie et l'origine de ces matières ou de ces ouvrages afin de permettre leur identification individuelle.
|
Code général des impôts, annexe iv
|
56 J quindecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021668188
|
2010-01-13 00:00:00
|
10702b7dc902544cbdf4af5b38e8aabf1df6078919fd9b634cfd727de76647e5
|
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] |
Le registre prévu à l'article 56 J quaterdecies peut prendre, au choix de l'opérateur, les formes suivantes : 1. Pour les ouvrages neufs : a. Un registre coté et paraphé par l'administration municipale territorialement compétente qui peut : 1° Soit ne comporter que des renvois aux documents comptables, notamment les factures et bordereaux d'expédition, relatifs aux matières ou ouvrages repris à l'article 56 J quaterdecies. Dans ce cas, les indications reprises à l'article 56 J quindecies devront y figurer. Toutefois, l'indication du poids et du titre des ouvrages n'est pas exigée si leur identification est possible soit par le numéro de série individuel ou la référence commerciale de l'ouvrage mentionnée dans un catalogue ou tout document de nature comptable ; 2° Soit renvoyer à des fiches de stock et d'inventaire numérotées en continu, appuyées de tout document probant reprenant la désignation complète et détaillée des ouvrages et des matières confiées telle qu'énoncée à l'article 56 J quindecies ; 3° Soit comporter une inscription globale pour les ouvrages strictement identiques, notamment quant à leur référence et à leur poids, à condition que la référence renvoie à une facture. La facture peut ne pas indiquer le titre et le poids des objets si l'identification reste possible par le numéro de série individuel ou la référence commerciale de l'ouvrage mentionnée dans un catalogue ou tout document de nature comptable ; b. Ou une comptabilité conforme, suivant le cas, aux prescriptions des articles L. 123-12 à L. 123-23 du code de commerce ou aux spécifications du 3° du I de l' article 286 du code général des impôts si les documents prévus à cet article sont accompagnés de fiches de stock ou d'un inventaire permanent ; c. Ou un registre établi au moyen d'un logiciel assurant une gestion permanente des stocks, par référence de produits, permettant l'identification des ouvrages et offrant toutes garanties en matière de preuve. Tout logiciel doit comporter les indications reprises à l'article 56 J quindecies. Toutefois, l'indication du poids et du titre des ouvrages n'est pas exigée si leur identification est possible soit par le numéro de série individuel, soit par la référence commerciale de l'ouvrage mentionnée dans un catalogue ou tout document de nature comptable. L'opérateur doit être en mesure d'apporter la preuve de la fiabilité du système informatique utilisé et de la chronologie des écritures présentées sous forme de listes. Les feuillets informatiques doivent être identifiés, numérotés et datés sans possibilité de modifications afin d'assurer la chronologie des opérations enregistrées. Les modifications éventuelles doivent être justifiées par création d'un nouvel enregistrement informatique avec indication de son motif. L'opérateur doit être en mesure d'éditer quotidiennement les informations relatives aux seuls ouvrages en métaux précieux. Les enregistrements informatiques ou listages doivent pouvoir être présentés à toute réquisition du service dans les conditions précisées à l'article 56 J quaterdecies. 2. Pour les ouvrages d'occasion : a. Un registre coté et paraphé par l'administration municipale territorialement compétente ; b. Ou le registre prévu à l' article 321-7 du code pénal sur lequel les ouvrages contenant des métaux précieux doivent être portés individuellement, quelle que soit leur valeur, avec une encre de couleur différente de celle utilisée pour les autres objets ; c. Ou le registre établi au moyen du logiciel assurant la gestion permanente des stocks prévu au c du 1, sous réserve que les enregistrements informatiques créés pour les ouvrages d'occasion ne puissent être modifiés que par création d'un nouvel enregistrement avec indication de son motif et que le répertoire contenant ces informations soit spécifique et comprenne un système d'identification des pages par chiffre de contrôle, contenant un algorithme ou un système fondé notamment sur la date de l'opération, reporté en fin et en tête des pages imprimées quotidiennement. L'opérateur doit être en mesure d'éditer quotidiennement les informations relatives aux seuls ouvrages en métaux précieux.
|
Code général des impôts, annexe iv
|
56 J sexdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027435843
|
2013-05-20 00:00:00
|
eec41a009de10bd8673d4dbb0380b11fdd4c98016f954c3e46594fc27f1fa9f4
|
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] |
Les ouvrages neufs et d'occasion confiés à quelque titre que ce soit et notamment pour réparation peuvent faire l'objet, en fin de journée, d'une inscription globale des entrées et des sorties sur le registre prévu à l'article 56 J quaterdecies à condition que leur situation puisse être justifiée à tout moment par tout document probant tel qu'étiquettes, sachets individualisés, carnets à souche, indiquant le nom du client, la nature de l'objet et la date du dépôt. De même, la présentation des documents comptables tels que les livres comptables, livre d'inventaire permanent, fiches de stocks et d'inventaire intégrées dans la comptabilité, comptabilité matières assortie de factures, bons de livraisons ou bons ou bordereaux ou fiches de confiés, tenant lieu de registre, est autorisée pour de tels ouvrages. Dans ce cas, les indications reprises à l'article 56 J quindecies devront y figurer. Le registre prévu à l'article 56 J quaterdecies, pour les ouvrages confiés pour réparation peut être remplacé par un contrat de dépôt ou par des fiches " réparation-facture-horlogerie ". Ce contrat et ces fiches doivent indiquer le nom et l'adresse du déposant et du dépositaire, la date et le numéro de contrat ou de la fiche dans une série continue, la désignation complète et détaillée des objets confiés et, en particulier, la nature, le poids, le métal et le titre des ouvrages. Ce registre peut être établi au moyen d'un logiciel reprenant la désignation complète et détaillée des ouvrages et des matières confiées telle qu'énoncée à l'article 56 J quindecies .
|
Code général des impôts, annexe iv
|
56 J septdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024181478
|
2011-06-12 00:00:00
|
655c96752b247528103e4f01bac8963412a57858017cb5b0dda6acdfde68d5da
|
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-0.03900850936770439,
-0.0032283116597682238,
0.006905544549226761,
0.00017887209833133966,
0.005455312319099903,
0.05335450544953346,
-0.08818690478801727,
0.01571515202522278,
-0.046983249485492706,
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] |
Les officiers ministériels qui effectuent des ventes publiques sont dispensés de la tenue du registre prévu à l' article 537 du code général des impôts sous réserve que les opérations soient inscrites sur le registre des salles de vente ou sur le registre des commissaires-priseurs judiciaires, conformément aux dispositions du 2 de l'article 56 J sexdecies relatives aux ouvrages d'occasion. Les caisses de crédit municipal n'inscrivent sur leur registre que les ouvrages mis en vente, à l'exclusion des ouvrages détenus en gage. Les chirurgiens-dentistes et les prothésistes dentaires sont dispensés de registre pour les matières qu'ils détiennent au titre de leur profession. Les représentants de commerce ne réalisant que des commandes sur présentation d'échantillons qui leur sont confiés et n'effectuant aucune livraison d'ouvrage sont également dispensés de registre. Les personnes physiques ou morales désignées à l'article 537 du code général des impôts sont dispensées de la tenue du registre pour les ouvrages plaqués ou doublés d'or, d'argent et de platine sur du métal commun, les ouvrages de bijouterie, de joaillerie qui ne sont pas en métal précieux, à l'exception de leurs fermoirs en or et en platine d'un poids inférieur à trois grammes et en argent d'un poids inférieur à trente grammes, et les ouvrages avec des décorations de métal précieux ou avec incrustation de métal précieux accessoire non poinçonnés. La dispense ne concerne que les ouvrages neufs. Les personnes qui vendent au détail des ouvrages en argent d'un poids inférieur ou égal à cinq grammes sont dispensées d'inscrire ces ouvrages sur le registre prévu à l'article 56 J quaterdecies .
|
Code général des impôts, annexe iv
|
56 J octodecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021668177
|
2010-01-13 00:00:00
|
476fbc183207949e2f9906919470db70ad62e3a4721e84475145442faf21dc94
|
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] |
1. La direction générale des douanes et droits indirects reçoit les déclarations prévues à l'article 533 du code général des impôts. 2. En cas de changement d'organisme de contrôle agréé, le fabricant doit joindre à sa déclaration désignant le nouvel organisme de contrôle agréé qu'il choisit, l'accusé de réception de la dénonciation du contrat avec le précédent organisme de contrôle agréé, la copie de cette dénonciation et le quitus de cet organisme valant décharge de toutes ses obligations.
|
Code général des impôts, annexe iv
|
56 J novodecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300593
|
1995-10-27 00:00:00
|
3056729cee49d11a00ebc9c420ebd629f8db8a2ca42dec79baf90b1c1309d07e
|
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] |
Pour l'application de l'article 209-0 A de l'annexe III au code général des impôts, la fiche d'apport à la marque, conforme à un modèle fixé par l'administration, reprend le nombre d'ouvrages en or, argent et platine apportés par les opérateurs au bureau de garantie ou à l'organisme de contrôle agréé pour y être essayés et marqués. Ce document est préalablement rempli par l'opérateur. Il est annoté par le bureau de garantie ou par l'organisme de contrôle agréé au fur et à mesure des opérations de marquage et de restitution des ouvrages. Lorsque les ouvrages sont poinçonnés par le bureau de garantie, une copie de la fiche d'apport, annotée par le service, doit accompagner la déclaration de paiement de la contribution.
|
Code général des impôts, annexe iv
|
56 J vicies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300595
|
2006-01-21 00:00:00
|
aaecb7e63d5a8a3afb723d8398d4a15a5a33c8f9107f254aacb01ced7ee56ac9
|
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] |
La vente au détail des tabacs manufacturés est effectuée dans les départements français métropolitains par les débitants préposés par l'administration des douanes et droits indirects pour gérer un débit du monopole. Ces gérants sont tenus de se faire approvisionner en fonction de leurs possibilités de ventes par les fournisseurs pourvus d'un numéro d'identification et de céder tous les produits reçus au prix fixé par arrêté du ministre de l'économie et des finances.
|
Code général des impôts, annexe iv
|
56 AA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301470
|
2007-08-09 00:00:00
|
2d686a0820b982a8ce099b7b87009a57ed9ab981ab18e31eb25211b51c68f882
|
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] |
Chaque fournisseur est tenu de livrer à ses frais toute commande passée par un débitant dès lors que cette dernière correspond au moins à la valeur au prix de détail de deux mille cigarettes de la classe de prix la plus demandée au sens de l'article 575 du code général des impôts.
|
Code général des impôts, annexe iv
|
56 AB
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300607
|
1979-07-01 00:00:00
|
13be814c2ce3b761f1da33490f0002b482e096d3f01b51f69f8c59012d989f09
|
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] |
Chaque fournisseur recouvre auprès des débitants la valeur au prix de détail des tabacs livrés, déduction faite de la remise nette. La remise nette s'entend de la remise mentionnée au 3° du I de l'article 570 du code général des impôts moins le précompte défini à l'article 281 de l'annexe II au code général des impôts.
|
Code général des impôts, annexe iv
|
56 AC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300610
|
2006-02-15 00:00:00
|
f76babd407219f9de84b557de9bc06a9d8b65e539b40018d987aaf4cd584847e
|
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] |
Chaque fournisseur est tenu de consentir à tous les débitants les crédits prévus par l'article 282 de l'annexe II au code général des impôts pour lesquels ceux-ci justifient d'une caution solidaire agréée expressément à cet effet par l'administration des douanes et droits indirects. Cette caution est valable à l'égard de tous les fournisseurs d'un même débitant. La liste des organismes de cautionnement agréés est communiquée par l'administration à tous les fournisseurs sur leur demande.
|
Code général des impôts, annexe iv
|
56 AD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300766
|
1993-01-05 00:00:00
|
a32a2113b14059469f1d5a356ee5434d96332acc1cdba5e6890991bf9644823b
|
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] |
Le crédit à la livraison autorise le débitant à ne régler chaque livraison d'un fournisseur qu'au moment de la plus prochaine livraison à crédit effectuée par ledit fournisseur et au plus tard dans un délai de trente jours.
|
Code général des impôts, annexe iv
|
56 AE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300611
|
1979-07-01 00:00:00
|
7e3f8e183bdb948da91c10e7acb9cce2f3b77f6563edd605020a960a350782f9
|
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-0.046813443303108215,
0.012830299325287342,
0.002878017956390977,
-0.008910143747925758
] |
Le crédit de stock permet à tout débitant bénéficiant du crédit à la livraison d'obtenir de chaque fournisseur en sus de ce crédit un crédit permanent d'un montant égal à un pourcentage de la valeur moyenne des livraisons à crédit effectuées par ce fournisseur au cours de l'année précédente. Ce pourcentage est fixé par décision du ministre de l'économie et des finances. Le montant du crédit de stock ainsi déterminé est révisé chaque année, au mois de janvier. Il est également révisé en cas de changement de tarif, proportionnellement à l'évolution du prix moyen, lorsque cette évolution, calculée selon les dispositions prévues au troisième alinéa du présent article, excède 2 %. L'évolution du prix est calculée en comparant le prix moyen du kilogramme poids-vente du mois suivant le changement de prix à celui du mois précédant la dernière révision. Si le changement de tarif intervient au cours des deux premiers mois de l'année civile, l'évolution du prix moyen est calculée en comparant le prix moyen du kilogramme poids-vente du mois suivant le changement des prix à celui du mois précédant ce changement. Le prix moyen est égal au chiffre d'affaires tabac total divisé par les quantités vendues par le fournisseur aux débitants pour le mois considéré, 1 000 cigarettes étant retenues pour 1 kilogramme et, par convention, 1 000 cigares pour 1 kilogramme. La révision est effectuée par le fournisseur le deuxième mois suivant l'entrée en vigueur des nouveaux prix.
|
Code général des impôts, annexe iv
|
56 AF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300769
|
2002-03-31 00:00:00
|
46f08aff1eafcfc4cd1ed8d316da9e47b2fab344812108190aa5a39031a1d18b
|
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] |
Le crédit saisonnier est consenti aux débitants n'exerçant leur activité qu'une partie de l'année et aux débitants qui exerçant l'année entière connaissent une activité saisonnière telle que la valeur totale des livraisons reçues pendant quatre mois consécutifs au cours de la période de douze mois précédant la demande de crédit est au moins égale à celle des livraisons afférentes aux huit autres mois de cette période. Le crédit saisonnier n'est accordé qu'aux débitants bénéficiant des crédits de livraison et de stock. Le montant du crédit saisonnier consenti par un fournisseur correspond à la valeur d'une livraison de ce fournisseur choisie par le débitant parmi celles effectuées soit au cours du mois précédant la période d'activité saisonnière, soit pendant ladite période. Les sommes correspondantes sont réglées en deux fractions égales : la première, lors de la livraison à crédit suivante et, au plus tard trente jours après la livraison bénéficiant du crédit saisonnier; la seconde au plus tard quatre-vingt-dix jours après la date d'exigibilité de la première moitié.
|
Code général des impôts, annexe iv
|
56 AG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300612
|
1979-07-01 00:00:00
|
fdd018524f333f66aedc4c92d9f5ff4a6d90e821630d32f9a8c2ec2fd8c883e5
|
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] |
Toute demande de crédit adressée par un débitant à un fournisseur doit être accompagnée d'une attestation de la caution agréée indiquant les types de crédit pour lesquels le cautionnement est accordé à ce débitant.
|
Code général des impôts, annexe iv
|
56 AH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300613
|
1979-07-01 00:00:00
|
bba2f29054ccedd2f1e3e5a1ee937c58d3feeb3364db5da08d278407fbb45310
|
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] |
En cas de retrait de sa garantie à un débitant,la caution agréée doit en informer, par lettre recommandée avec demande d'avis de réception, l'administration des douanes et droits indirects et tous les fournisseurs pourvus d'un numéro d'identification dont la liste lui est communiquée par cette administration. Pour chaque fournisseur le retrait de la garantie prend effet cinq jours francs après réception de la lettre recommandée et rend immédiatement exigibles les sommes dues par le gérant.
|
Code général des impôts, annexe iv
|
56 AI
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301473
|
1993-01-05 00:00:00
|
7ce6fa76abc97c2b101e64aec0060879bc57a88acf284d4babe8d2fc67e52e02
|
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1° Pour les tabacs manufacturés mis à la consommation au cours du mois précédent, la déclaration des quantités mises à la consommation visée au deuxième alinéa de l'article 575 C du code général des impôts permettant la liquidation du droit de consommation, ainsi que la déclaration des quantités livrées reprise au dixième alinéa de l'article 568 du même code liquidant le droit de licence, sont transmises par le fournisseur agréé par voie électronique. Le paiement des droits le mois suivant celui de la liquidation est effectué par télérèglement auprès de la recette interrégionale des douanes située dans le ressort territorial de l'entrepôt fiscal suspensif des droits d'accises d'où sont issues les mises à la consommation. 2° La déclaration des quantités de tabacs manufacturés livrées aux débitants au cours du mois précédent, mentionnée au douzième alinéa de l'article 2 du décret n° 63-1104 du 30 octobre 1963 et liquidant la cotisation au régime d'allocation viagère des gérants de débits de tabac, est transmise par le fournisseur agréé par voie électronique. Le paiement le mois suivant celui de la liquidation est effectué par télérèglement auprès du trésorier général des douanes. 3° La déclaration mensuelle des livraisons effectuées par le fournisseur agréé à chaque débitant le mois précédent, mentionnée à l' article 568 du code général des impôts , est datée et transmise par voie informatique au centre informatique douanier. Elle comporte les informations suivantes : a) Nom ou raison sociale et adresse du fournisseur ; b) Matricule du débit ; c) Code débitant (numéro d'ordre du gérant) ; d) Type de mouvement : livraisons de cigares et cigarillos, livraisons des autres produits du tabac, reprises de cigares et cigarillos, reprises des autres produits du tabac, corrections de livraisons de cigares et cigarillos, corrections de livraisons des autres produits du tabac, corrections de reprises de cigares et cigarillos, corrections de reprises des autres produits du tabac ; e) Montant du mouvement pour les cigares et cigarillos et montant du mouvement pour les autres produits du tabac ; f) Montant de la remise nette allouée pour les cigares et cigarillos et montant de la remise nette allouée pour les autres produits du tabac. 4° Pour la déclaration du droit de licence, de la cotisation au régime d'allocation viagère des gérants de débits de tabac ainsi que la déclaration au centre informatique douanier, les livraisons de tabacs manufacturés sont déclarées en tenant compte des corrections de livraisons et après diminution des reprises. 5° Pour les déclarations susmentionnées, les taux permettant les différentes liquidations et calculs de rémunération des débitants, exprimés par rapport au montant total des livraisons de tabacs manufacturés, sont fixés conformément au tableau ci-après : Période Du 1er avril 2023 au 31 décembre 2023 Du 1er janvier 2024 au 31 décembre 2024 Du 1er janvier 2025 au 31 décembre 2025 France continentale Corse France continentale Corse France continentale Corse Remise brute due aux débitants (toutes catégories fiscales de tabacs manufacturés) 10,09 % 11,870 % 10,19 % 11,323 % 10,29 % 10,831 % Remise nette due aux débitants (toutes catégories fiscales de tabacs manufacturés) 8,15 % 9,588 % 8,25 % 9,167 % 8,35 % 8,789 % Droit de licence 1,78 % 2,094 % 1,78 % 1,978 % 1,78 % 1,874 % Cotisation au R. A. V. G. D. T. 0,16 % 0,188 % 0,16 % 0,178 % 0,16 % 0,168 %
|
Code général des impôts, annexe iv
|
56 AJ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049639958
|
2024-06-02 00:00:00
|
e07cae0b113d922709282acf1f3547b344443fc61e89e1f71f2fb1edad3da7d0
|
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] |
Le document utilisé pour accompagner chaque livraison à un débitant doit porter, imprimées, les mentions suivantes : en caractères très apparents : "Document de livraison" ; nom ou raison sociale, adresse et numéro d'identification du fournisseur ; ainsi que les indications ci-après : un numéro d'ordre ; le nom du débitant destinataire ; le numéro et l'adresse du débit ; l'identification des produits avec l'indication des quantités pour chacun d'eux ; l'échéance du règlement ; la valeur au prix de détail de la livraison ; le lieu d'enlèvement des produits ; le mode et la durée du transport.
|
Code général des impôts, annexe iv
|
56 AK
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301475
|
1980-04-13 00:00:00
|
ce0c21856ba8ac6952de331227ef70b8318d5f6276508c50ce92afd1e5201d81
|
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] |
Le document de livraison doit être revêtu de la marque du monopole par l'apposition dans le cadre réservé à cet effet d'une vignette spéciale fournie par le service des douanes et droits indirects. Les vignettes sont délivrées par le receveur des douanes et droits indirects qui y appose au préalable le timbre du fournisseur. A cet effet le fournisseur remet au receveur local un timbre humide de forme ronde ayant 20 millimètres de diamètre et portant le nom ou la raison sociale et le numéro d'identification de l'intéressé. Les vignettes sont apposées dans l'ordre de leur numérotation sur les documents de livraison avant l'enlèvement des produits. Elles doivent être complétées par l'inscription en toutes lettres dans les cadres prévus du numéro d'ordre du document de livraison ainsi que des date et heure d'enlèvement.
|
Code général des impôts, annexe iv
|
56 AL
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301478
|
1993-01-05 00:00:00
|
73c657959d1322f5e93a07eee542bdcadbb17fcb19e693bc8c5f9f753cfbb5ff
|
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] |
Le document de livraison est remis au débitant. Le fournisseur est tenu d'en conserver un duplicata comportant les indications figurant sur la vignette dont il a été muni y compris le numéro de cette vignette. Les duplicata doivent être tenus à la disposition des agents du service des douanes et droits indirects selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iv
|
56 AM
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301482
|
1993-01-05 00:00:00
|
c8684e3845b0c06f1a65920a672607826023184fce5290762b00a2d0fca089d6
|
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] |
En l'absence de document douanier, les transports de tabacs manufacturés doivent être effectués sous le couvert d'un document mentionné au I de l'article 302 M du code général des impôts lorsqu'ils sont réalisés en suspension ou en exonération du droit de consommation. Lorsque ce droit a été acquitté, pour les livraisons à destination d'un entrepôt, les transports de tabacs sont effectués sous le couvert d'un document mentionné au II du même article.
|
Code général des impôts, annexe iv
|
56 AO
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300615
|
2000-03-31 00:00:00
|
40b313e954871cd825ce410637c58cfca6389b910056a373ec1b1ea1331c5e8f
|
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] |
Les dispositions des articles 56 AA à 56 AO ne s'appliquent pas dans les départements d'outre-mer.
|
Code général des impôts, annexe iv
|
56 AP
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300618
|
2007-08-09 00:00:00
|
54e9eab6578dcac1f92ec0fa9ff5a07288e34c85bb0bc458d6e3cb9db4ce401e
|
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] |
Chaque unité de conditionnement pour la vente au détail des tabacs manufacturés doit porter de façon apparente les indications suivantes ; 1. appellation du produit telle qu'elle figure dans l'arrêté fixant son prix de vente au détail ; a) Pays de fabrication, pour les produits fabriqués dans un pays tiers ; b) Pays de fabrication, ou mention : " fabriqué en Union européenne ", ou mention : " fabriqué en UE ", pour les produits fabriqués dans un Etat membre de l'Union ; 3. désignation du fournisseur ; 4. nombre de pièces pour les cigares ou cigarillos et cigarettes ou poids net en grammes pour les tabacs à fumer, à priser ou à mâcher ; ces mentions doivent être données en chiffres ; 5. a. vente en France pour les produits vendus dans les départements continentaux ; b. vente en France (Corse) pour les produits vendus dans les départements de la Corse ; c. vente en France (DOM) pour les produits vendus dans les départements d'outre-mer ; d. (disposition devenue sans objet). e. exportation ou la désignation du pays de destination pour les produits destinés à l'exportation. 6. Le numéro du lot ou un équivalent permettant d'identifier le lieu et le moment de la fabrication.
|
Code général des impôts, annexe iv
|
56 AQ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301485
|
2003-01-01 00:00:00
|
a4162c233d0a5fc0a78b2729084c1b11c6592bc39b2b33cf898ccd0c22b3f200
|
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] |
Les dispositions de l'article 245 de l'annexe III au code général des impôts s'appliquent à ceux des actes énumérés ci-après qui donnent ouverture à un droit fixe d'enregistrement ou sont dispensés de droits : Actes concernant l'état des personnes et leur régime matrimonial à l'exclusion des contrats de mariage contenant des donations actuelles entre vifs ; Baux de biens meubles autres que les fonds de commerce, et tous actes modifiant de tels baux ou des baux à durée limitée d'immeubles urbains ; Procurations, substitutions de pouvoirs, et tous actes relatifs aux obligations, privilèges et hypothèques ; Inventaires ; Actes relatifs au règlement des successions ; Actes de dépôts de documents ou pièces déjà enregistrés ou dispensés de cette formalité ; Actes emportant abandon de biens par héritier bénéficiaire, abandon d'usufruit, abandon de quotité disponible ; Baux de carrière ou de mines ; Certificats de propriété ; Consentements à exercer une profession ; Consentements à exécution de testaments ou donations ; Délivrances de legs mobiliers ; Dépôts d'objets, de valeurs ou de sommes ; Notoriétés après décès modifiant la dévolution légale ; Promesses de bail mobilier ; Renonciations pures et simples à successions et legs ; Déclarations pures et simples d'apport ou de fortune ; Déclarations de mobilier pour éviter une confusion ; Testaments et codicilles ; Donations entre époux ; Actes d'option par le conjoint survivant ; Cahiers des charges établis en vue d'une adjudication non réalisée ou infructueuse ; Ventes de cheptel ; Ventes de meubles à l'amiable ; Promesses unilatérales de ventes ; promesses unilatérales d'achat ; Affirmations sacramentelles ; Attestations immobilières après décès, règlements de copropriété, états descriptifs de division et leurs modificatifs exclus de la formalité fusionnée en application du 1° de l'article 249 de l'annexe 3 au présent code.
|
Code général des impôts, annexe iv
|
60
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039662293
|
2019-12-23 00:00:00
|
6f6b764a95511682579b457613e58792533a7fbb634bdaa04b04729023752996
|
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] |
Le service des impôts des entreprises étrangères est désigné pour recevoir les déclarations relatives à des apports de biens n'ayant pas d'assiette matérielle fixe effectués au profit de sociétés ou groupements d'intérêt économique et non constatés par un acte lorsque le siège social ou le domicile des apporteurs n'est pas situé en France.
|
Code général des impôts, annexe iv
|
60 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300781
|
2006-01-01 00:00:00
|
b5773b37f48bddf8b278e0657ebc9601b5d5e7afda520d062d7e64985c92e6b6
|
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] |
Est autorisée l'utilisation des machines à timbrer qui, suivant les prévisions de l'article 301 de l'annexe III au code général des impôts, sont destinées respectivement au timbrage : a) Des actes soumis au timbre de dimension ; b) (Dispositions devenues sans objet) ; c) (Dispositions devenues sans objet) ; d) (Dispositions devenues sans objet) ; e) (Dispositions devenues sans objet).
|
Code général des impôts, annexe iv
|
71
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301497
|
2006-01-01 00:00:00
|
2974a53c26410879887daeb0855149d021dda6b641c064328f467c4346e86e56
|
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] |
Les empreintes fournies par les machines à timbrer doivent comporter les mentions particulières suivantes : la quotité du timbre ; un numéro propre à chaque empreinte suivant l'ordre de numération ainsi que : la date de l'apposition ; le nom et l'adresse de l'utilisateur ; la désignation du service des impôts auquel l'utilisateur est rattaché.
|
Code général des impôts, annexe iv
|
72
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301501
|
2000-03-31 00:00:00
|
eddcd3f18662408195bb2971f9c1414ad94a009a10d4f0c413573ef601711c3c
|
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] |
Les documents revêtus d'empreintes de machines à timbrer sont soumis aux mêmes règles que ceux revêtus de timbres mobiles. Spécialement, les empreintes afférentes à une nature de timbre ne peuvent être utilisées pour la perception d'un droit de timbre différent, alors même que la quotité serait identique. Toutefois les usagers peuvent pour la perception d'un droit de timbre déterminé apposer plusieurs empreintes sur le même document. (1) Voir les conditions générales d'utilisation prescrites par les articles 164 L à 164 A .
|
Code général des impôts, annexe iv
|
73
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300790
|
1979-07-01 00:00:00
|
3740d3d77dfe2daa6991f36d9bce588ebfa10f784e2be9d526bbaf350867e168
|
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] |
Sans préjudice des dispositions de l'article 164 AD , tout usager est tenu pour chaque machine à timbrer mise à sa disposition : de constituer d'avance au service des impôts dont il relève sous la forme, soit d'une provision, soit d'un engagement solidaire contracté par une personne physique ou morale agréée comme caution par le comptable des impôts, une garantie dont le montant est fixé par le directeur des services fiscaux et de maintenir constamment cette garantie, à une somme au moins égale à la valeur des timbres consommés pendant un délai d'un mois ; de relever au début et à la fin de chaque mois ainsi qu'à la fin de chaque semaine sur un carnet d'emploi conforme au modèle agréé par l'administration des impôts et paraphé par le service des impôts désigné à cet effet, l'index du compteur de la machine et de représenter ce carnet à ce service à toute réquisition ; de remettre ou d'adresser chaque mois, à une date fixée entre le 1er et le 20 par la direction des services fiscaux, au service des impôts désigné à cet effet, une fiche extraite du carnet d'emploi présentant la situation des empreintes consommées au cours du mois précédent et revêtue d'une empreinte à zéro ; de verser simultanément à ce service les droits exigibles correspondant à ce relevé. La remise de 0,50 % concédée aux usagers sur le montant des droits dont la perception est constatée au moyen de machines à timbrer est payée deux fois par an, lors du dépôt des fiches de liquidation des mois de juin et décembre.
|
Code général des impôts, annexe iv
|
74
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300792
|
2006-01-01 00:00:00
|
d88b67932698c6b4da826d1368cb39c45bd09f452d39ee0bb50d0e52c98e106f
|
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] |
Les autorisations de payer sur états le droit de timbre de dimension afférent aux bulletins de souscriptions d'actions peuvent être accordées soit aux sociétés émettrices soit aux banques chargées de centraliser les émissions ; elles ne sont valables que pour une seule constitution de société ou augmentation de capital. Toutefois les établissements de crédit chargés de centraliser les émissions d'actions peuvent obtenir dans le cadre de l'article 93 H quater des autorisations permanentes.
|
Code général des impôts, annexe iv
|
93 H bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301507
|
1984-01-25 00:00:00
|
6d495782eabab3f7ce0275c8a127c4b3d77217c9121450a8aa7bdf79ec6427c1
|
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] |
Lorsque la demande est présentée par la société elle-même elle doit comporter l'engagement exprès ; 1° D'acquitter les droits exigibles pour le compte des souscripteurs ; 2° De porter sur les bulletins de souscription la formule visée à l'article 405 I de l'annexe III au code général des impôts ; 3° D'effectuer le versement des droits au service des impôts compétent pour accorder l'autorisation dans les vingt jours suivant la clôture des opérations de centralisation de l'émission et en tout état de cause avant la déclaration de souscription et de versement prévue à l'article L. 225-6 du code de commerce ; 4° De mentionner, dans cette déclaration de souscription et de versement, le nombre de bulletins souscrits, le montant des droits de timbre versés au Trésor, le service des impôts auquel ces droits ont été payés ainsi que la date et le numéro de la recette ; 5° De déposer, à l'appui du versement de l'impôt, un état succinct faisant connaître le montant du capital émis, la date de la clôture des opérations de centralisation de l'émission, le nombre de bulletins souscrits et le montant de l'impôt exigible. Lorsqu'il s'agit de bulletins émis à l'occasion de la constitution d'une société nouvelle, il faut, en outre, que : -l'engagement des fondateurs soit assorti d'un engagement solidaire d'un établissement de crédit ou du notaire appelé à recevoir la déclaration de souscription et de versement ; -la formule d'engagement désigne le service des impôts, en principe celui du futur siège social, où seront versés les droits qui devront être acquittés, en tout état de cause, dans les six mois du dépôt des statuts au greffe.
|
Code général des impôts, annexe iv
|
93 H ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301511
|
2001-03-31 00:00:00
|
5e67828dda54c7417c8ffb63efc10ff947daa42c77b94b836fb46f952969d0de
|
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Lorsque la demande est présentée par l'établissement de crédit chargé de centraliser l'émission elle doit être appuyée de toutes justifications utiles quant à la qualité des pouvoirs du signataire et comporter l'engagement exprès pour l'établissement requérant : 1° De tenir un registre spécial donnant pour chaque émission ainsi centralisée par l'établissement de crédit les indications suivantes : a. Le numéro d'ordre qui lui est spécialement affecté dans le registre, cette numérotation étant faite dans une série ininterrompue à partir de la date de l'autorisation ; b. Le nom ou la raison sociale et le siège social de la société émettrice ; c. La date d'ouverture de la souscription ; d. Le montant du capital émis ; e. Le numéro du compte au crédit duquel figurent les sommes reçues des souscripteurs ; f. Le nombre de bulletins souscrits ; g. Le montant global des droits exigibles ; h. La date de clôture de la souscription ; i. La date du versement des droits au Trésor. 2° De se porter fort, pour le compte des souscripteurs auxquels l'impôt incombe légalement, des droits et amendes de timbre exigibles sur les bulletins de souscription, et d'acquitter, sans conditions ni réserves, lesdits droits et amendes. 3° D'effectuer le versement dans le délai prévu au 3° de l'article 93 H ter . 4° De déposer à l'appui de ce versement un état en double exemplaire reproduisant les indications portées sur le registre spécial pour l'émission considérée, en précisant en outre le nom et l'adresse du notaire chargé de recevoir la déclaration de souscription et de versement. 5° De porter ou faire porter sur les bulletins de souscription la formule visée à l'article 405 I de l'annexe III au code général des impôts complétée par la mention " N° (particulier à la souscription) du registre spécial tenu par (nom de l'établissement bancaire autorisé) ". 6° De faire mentionner dans la déclaration de souscription et de versement les indications prévues au 4° de l'article 93 H ter.
|
Code général des impôts, annexe iv
|
93 H quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301513
|
1984-01-25 00:00:00
|
2ce614aa59fd57d0210875f9cd73bec807e92522ed603f09c1528c18fae245a8
|
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] |
I. - Les redevables qui demandent à payer sur états le droit de timbre de dimension exigible sur les écrits autres que les bulletins de souscription d'actions doivent s'engager à tenir, jour par jour, un registre fournissant, pour chaque acte, les renseignements suivants : a. Le numéro d'ordre spécialement affecté à l'acte dans le registre, cette numérotation étant faite dans une série ininterrompue ; b. La date de l'acte ; c. Sa nature ; d. Les noms et prénoms usuels des parties ; e. S'il s'agit d'actes sous seings privés, le nombre des originaux créés, abstraction faite, le cas échéant, de ceux dispensés du droit de timbre de dimension ; f. Le nombre de feuillets du format de la demi-feuille de papier normal utilisés pour la rédaction des minutes brevets ou originaux soumis au droit de timbre ; g. Le montant de l'impôt correspondant ; h. Le nombre des expéditions, copies ou extraits soumis au droit de timbre ; i. Le nombre des feuillets, du format de la demi-feuille de papier normal, utilisés pour ces expéditions, copies ou extraits ; j. Le montant de l'impôt correspondant. Ce registre, qui peut être fusionné avec les répertoires prévus par le code général des impôts pour certaines catégories de redevables, est présenté, au cours du mois de février de chaque année au visa de l'agent chargé de la perception des droits de timbre. Chaque acte porté sur le registre doit être annoté de son numéro d'ordre. Les colonnes correspondant aux indications mentionnées ci-dessus aux f, g, i et j font l'objet d'une totalisation mensuelle. II. - Devenu sans objet.
|
Code général des impôts, annexe iv
|
93 H quater C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300801
|
2004-01-01 00:00:00
|
b5e9d68bb0e944901612c5b800ef4321a9834f7cdaca30dc3bd8a72f9a9dd0b8
|
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] |
Le montant des droits est versé au comptable des impôts qui a accordé l'autorisation de paiement sur états à l'expiration de chaque mois et dans les vingt premiers jours du mois suivant. A l'appui de ce versement il est produit un état faisant connaître : a) Les numéros des premier et dernier actes inscrits sur le registre au cours du mois considéré ; b) Le nombre de ces actes ; c) Le total mensuel des colonnes correspondant aux indications mentionnées aux f, g, i et j du I de l'article 93 H quater C. Cet état certifié conforme aux écritures est fourni en double exemplaire ; le premier est rendu au déposant après avoir été revêtu de l'acquit du comptable des impôts ; le second est conservé par le service à l'appui de la recette des droits de timbre.
|
Code général des impôts, annexe iv
|
93 H quater D
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300804
|
2004-01-01 00:00:00
|
24765b17f50bc5bbe3d6aae3e9756c64bf6a8019ab758f8ca2964e11466ba313
|
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] |
Les registres prescrits par l'article 93 H quater C et tous autres documents nécessaires à la vérification de l'état fourni à l'appui du versement des droits de timbre doivent être conservés selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iv
|
93 H quater E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301517
|
1995-10-27 00:00:00
|
3d37a10a0a880207761e31b06445869ed9840f857aa2968932ac847a421ef5be
|
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] |
Les timbres mobiles destinés à constater le paiement du droit de timbre de dimension exigible sur les copies d'exploits sont apposés par l'officier ministériel en marge de la première page de l'original de l'exploit à conserver en minute. Ceux employés pour le paiement du droit de timbre de dimension afférent à tous autres actes ou écrits sont collés sur la première page de chaque feuille.
|
Code général des impôts, annexe iv
|
93 H quinquies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300805
|
1979-07-01 00:00:00
|
218dd5f6a2bc6adcc57575b424c26f8bc93c3384ff140bfaee70ecb14d8318cd
|
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] |
Nonobstant toute disposition contraire, l'emploi des machines à timbrer est autorisé pour le timbrage de tous documents donnant lieu à la perception des droits de timbre dans les régies de recettes des préfectures et sous-préfectures. Peuvent notamment être timbrés par ce procédé : 1° (Disposition devenue sans objet). 2° (Disposition devenue sans objet). 3° (Abrogé) ; 4° Les passeports et les titres de voyages délivrés aux réfugiés ou apatrides ( art. 953 et 954 du code général des impôts ) ; 5° (Disposition devenue sans objet). 6° (Disposition devenue sans objet). 7° (Disposition devenue sans objet).
|
Code général des impôts, annexe iv
|
121 KA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043644650
|
2021-06-12 00:00:00
|
6d0d6eed1ef9f6aa7fac57b9e2480562d6d77f763fe700fc589edf573d9ebd9f
|
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] |
Toute machine destinée au timbrage des documents donnant lieu à la perception des droits de timbre dans les régies de recettes des préfectures et sous-préfectures doit être agréée par le directeur général des impôts. La demande d'agrément qui doit spécifier que l'appareil est exclusivement proposé pour le recouvrement des droits de timbre perçus par les régies de recettes des préfectures et sous-préfectures est adressée au directeur général des impôts à Paris. Le directeur général des impôts statue après avis du conseil technique des postes et télécommunications à l'examen duquel l'appareil est obligatoirement soumis. La mise en vente de ladite machine est subordonnée à cet agrément préalable.
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Code général des impôts, annexe iv
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121 KB
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300816
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1979-07-01 00:00:00
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996688074fbdaecfd74de7d067517e7489d670a6f9daf8fb1e71084879ca6205
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] |
Les machines mises en service doivent dans toutes leurs parties être conformes aux modèles agréés par l'administration ; les clichés donnant les empreintes de timbrage doivent être conformes aux types fixés par une instruction prise sous le double timbre du ministre de l'intérieur et du ministre de l'économie et des finances (1). Un spécimen complet de chaque type de machine avec ses accessoires est déposé par le constructeur au service des recherches et du contrôle technique des télécommunications, 3, avenue de la République à Issy-les-Moulineaux. Ce dépôt ne donne lieu à aucune rétribution. (1) Instruction interministérielle du 23 juillet 1969 (J.O. du 26).
|
Code général des impôts, annexe iv
|
121 KC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300817
|
1979-07-01 00:00:00
|
27f88ce5e49d0cbcbbfc15afdf7790f3612fc3de55ec530a4d881120e6756fb6
|
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] |
L'administration des postes et télécommunications fera procéder au cours de la fabrication des machines à toutes vérifications et à tous essais qu'elle jugera utiles notamment en vue de s'assurer de la qualité des métaux employés dans la construction des divers organes de la machine (cémentation, trempe etc.).
|
Code général des impôts, annexe iv
|
121 KD
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300818
|
1979-07-01 00:00:00
|
a080cd32d4c1f28fffab7ac05ae377bb8eb8464d583ee91be64e3184d242f165
|
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] |
Avant d'être mises en service, les machines doivent être présentées au service des recherches et du contrôle technique des télécommunications pour y être individuellement essayées éprouvées poinçonnées. Ce contrôle est signalé par l'apposition d'un poinçon millésimé sur chaque machine conférant autorisation de mise en service dans un délai de deux ans. Le service des recherches et du contrôle technique délivre pour chaque machine après vérification et poinçonnement un bulletin de contrôle indiquant que les compteurs ont été ramenés à zéro.
|
Code général des impôts, annexe iv
|
121 KE
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300819
|
1979-07-01 00:00:00
|
d8bb6b1f4fae420265fca4ab7a188ed3368f7f0d72e9b60caf8169c4596e29c6
|
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] |
Toute installation de machine dans une régie de recettes de préfecture ou de sous-préfecture fait l'objet après avis du ministère de l'intérieur d'une décision du préfet dont celui-ci donne notification préalablement à l'installation de la machine au directeur des services fiscaux du lieu d'utilisation en indiquant les éléments d'identification définis dans l'instruction interministérielle prévue à l'article 121 KC . Cette installation ne peut avoir lieu qu'en présence du représentant de ce directeur qui doit sceller le capot et s'assurer de la mise à zéro des compteurs de la machine. Le représentant du trésorier-payeur général arrête simultanément la comptabilité du régisseur.
|
Code général des impôts, annexe iv
|
121 KF
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018567794
|
2008-04-03 00:00:00
|
cfe118eded6b92153f502c834084e73511070838a3994ba22f73efcca26820f0
|
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] |
Le retrait d'une machine dont le fonctionnement est signalé comme défectueux et son remplacement ne peuvent avoir lieu qu'en présence d'un représentant du service des impôts seul compétent pour procéder aux opérations de déscellement de cette machine et de scellement de la nouvelle machine. Le poinçonnage après retrait et réparation est effectué par les agents techniques de l'administration des postes et télécommunications seuls qualifiés pour estimer si les réparations indispensables ont été effectuées et pour délivrer le bulletin de contrôle visé à l'article 121 KE .
|
Code général des impôts, annexe iv
|
121 KG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300821
|
1979-07-01 00:00:00
|
fc92b04be20e04a49e697480ee2b8b505e3939eef5cfd5b36a4ab448a9423d66
|
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-0.007920784875750542,
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0.004869154188781977,
0.009120332077145576,
-0.02134445495903492,
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0.029072988778352737,
-0.011626822873950005,
0.026187844574451447
] |
Les documents revêtus d'empreintes de machines à timbrer sont soumis aux mêmes règles que ceux revêtus de timbres mobiles ou timbrés à l'extraordinaire.
|
Code général des impôts, annexe iv
|
121 KH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300822
|
1979-07-01 00:00:00
|
218612a82456826dc054055d8d6100a139d67dc65eecf3ef5d0e8a24a8e26daf
|
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] |
Sera réputé non timbré tout document portant une empreinte de timbrage non conforme aux types fixés par l'instruction interministérielle précitée.
|
Code général des impôts, annexe iv
|
121 KI
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300823
|
1979-07-01 00:00:00
|
60e6f1bef1b57597d19f53855fd8ff5da7d14799bdd1bc9c1c549798ae9b05aa
|
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] |
Dans un délai de cinq jours à compter de la date de chaque arrêté mensuel de ses écritures comptables, chaque régisseur autorisé à employer une ou plusieurs machines adresse au service des impôts du lieu d'utilisation une fiche indiquant pour chacune d'elles : 1° La désignation de la régie de recettes ; 2° Les éléments d'identification de la machine prévus dans l'instruction interministérielle ; 3° Le montant total et éventuellement par catégorie à verser audit service des droits de timbre représentés par les empreintes apposées à l'aide de la machine depuis le précédent arrêté.
|
Code général des impôts, annexe iv
|
121 KJ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300825
|
2006-01-01 00:00:00
|
9870bd500ceb8745b4d673ee66bee211c0e7805e278433767f9f6c4f621346dc
|
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] |
Les régisseurs de recettes des préfectures et sous-préfectures doivent être présents lors de toute installation ou retrait de machines. Ils ne peuvent effectuer ni accepter que soient effectuées à une machine en service des réparations ayant une répercussion sur le mécanisme des compteurs ou sur celui d'apposition des empreintes. Ils ne peuvent modifier d'une façon quelconque aucune des parties du mécanisme ou des compteurs. Ils doivent signaler toute machine dont le fonctionnement est défectueux au constructeur ainsi qu'au service des impôts auquel la machine se trouve rattachée en vue de son retrait.
|
Code général des impôts, annexe iv
|
121 KK
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300827
|
2006-01-01 00:00:00
|
501c665b3082864bae5f172cfd912d7cec589c0d4d553a0fc56f2b82ff308855
|
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] |
Toutes facilités doivent être données aux agents des impôts ainsi qu'à ceux du Trésor pour procéder, sans avis préalable, à l'inspection des machines au relevé des compteurs et à la consultation des bandes de contrôle.
|
Code général des impôts, annexe iv
|
121 KL
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300828
|
1979-07-01 00:00:00
|
6cf28eb5d6edaf99494ff49308f29175d68a68d96f92fbed907589d1ccd0b530
|
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] |
Les organismes qui délivrent à leurs clients des formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978, ou, s'il y a lieu, les organismes centralisateurs auxquels ils sont rattachés doivent dans les quarante-cinq jours du trimestre suivant celui de cette délivrance, déposer au service des impôts dont ils relèvent un état en double exemplaire indiquant le nombre des formules de chèques soumises au droit de timbre et délivrées au cours du trimestre précédent ainsi que le total des droits exigibles. Le montant des droits est versé au service compétent lors du dépôt de l'état mentionné ci-dessus. L'un des exemplaires de l'état, certifié conforme aux écritures de l'organisme intéressé, est rendu au déposant après avoir été revêtu de l'acquit du comptable des impôts ; l'autre exemplaire est conservé par le service à l'appui de la recette des droits de timbre.
|
Code général des impôts, annexe iv
|
121 KL bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300830
|
2006-01-01 00:00:00
|
c17f398ed0404e67d6e1a86ff6756e5da47fafdda41199c497ba5ba4aa8aed88
|
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] |
Les organismes mentionnés à l'article 121 KL bis doivent relever l'identité des personnes auxquelles les formules ont été délivrées ainsi que les numéros de ces dernières. Ces renseignements doivent être conservés selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
|
Code général des impôts, annexe iv
|
121 KL ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301571
|
1990-06-15 00:00:00
|
b0b18bd4c4bff296a583b5c645804d933e6c5a96c9756f0804ad36c50b642f18
|
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] |
Les débitants de tabac et les distributeurs auxiliaires établis en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte perçoivent sur le prix de vente des timbres mobiles de toute nature dont ils assurent la débite une remise uniforme de 5 %. La remise est liquidée et payée au fur et à mesure des versements opérés par les débitants de tabac et les distributeurs auxiliaires établis en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte auprès des comptables de la direction générale des finances publiques à la condition qu'elle atteigne au moins 15 €. Les débitants de tabac et les distributeurs auxiliaires établis en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte participant à l'encaissement des timbres dématérialisés perçoivent une remise uniforme de 6 % sur le prix de vente de ceux-ci. La remise est liquidée et payée dans les conditions prévues par un protocole d'agrément conclu entre la direction générale des finances publiques et les débitants de tabac ou les distributeurs auxiliaires établis en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte.
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Code général des impôts, annexe iv
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121 KM
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038715072
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2019-07-01 00:00:00
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fd8872a08e5fcc4d3c8262f96dd1fe573d9a63800e3a7d93c7537ca056ad766c
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-0.006628778763115406
] |
Les comptables directs du Trésor sont habilités à vendre les timbres mobiles fiscaux de la série unique.
|
Code général des impôts, annexe iv
|
121 KM bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300832
|
2006-06-08 00:00:00
|
ee74ff1772015e8af8f41554ae5bdcbaf0175090532d171422f6ddda51e5f337
|
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] |
Les recettes des douanes et droits indirects sont habilitées à vendre les timbres fiscaux suivants : a. Timbres mobiles de la série unique ; b. Timbres travailleurs étrangers ; c. (sans objet) ; d. Timbres-amendes.
|
Code général des impôts, annexe iv
|
121 KM ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300835
|
2006-06-08 00:00:00
|
c6558f20d6c97b8d50c0804e58dd88b8203cff696eea1952f18dafd720738ba8
|
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] |
La déclaration relative à la taxe prévue à l'article 990 D du code général des impôts est déposée : 1. Pour les entités juridiques qui ont leur siège en France et pour les autres entités juridiques qui exercent leurs activités en France dans un ou plusieurs établissements, au service des impôts du lieu du principal établissement ; 2. Pour les entités juridiques, autres que celles visées au 1, qui, directement ou par entité juridique interposée, possèdent un ou plusieurs immeubles situés en France ou sont titulaires de droits réels portant sur ces biens, au service des impôts compétent pour les obligations déclaratives relatives aux impôts autres que les impôts locaux et taxes assimilées. En l'absence de telles obligations déclaratives, la déclaration est déposée au service des impôts des entreprises étrangères de la direction des impôts des non-résidents.
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Code général des impôts, annexe iv
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121 K ter
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043690576
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2021-06-24 00:00:00
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a6d1f80d635a2004168ad17b5649faede4e5ffa28d6d663b89bc44ee39a4b059
|
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] |
Les dispositions du II de l'article 1066 du code général des impôts sont susceptibles d'être appliquées aux établissements ou organismes dont la liste suit : Caisse des dépôts et consignations ; Caisses d'épargne ; Caisses d'épargne du Bas-Rhin du Haut-Rhin et de la Moselle ; Fonds social juif unifié ; Sociétés mutualistes, unions de sociétés mutualistes et fédérations d'unions de sociétés mutualistes.
|
Code général des impôts, annexe iv
|
121 VA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300843
|
1979-07-01 00:00:00
|
a9d818939412ff1e9ced9b86b595866f88c7ae522639d1b9816ef215db28efce
|
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] |
I. – Les personnes physiques qui résident habituellement dans la Principauté de Monaco, qu'elles soient ou non fiscalement domiciliées en France, souscrivent au service des impôts de Menton les déclarations : 1° d'impôt sur le revenu ; 2° d'impôt sur la fortune immobilière. Les personnes physiques dont le domicile fiscal est situé ou est réputé se situer en France et qui exercent une activité professionnelle dans la Principauté de Monaco déposent également les déclarations spéciales prévues par les articles 53 A et 97 du code général des impôts auprès de ce service. II. – Les personnes physiques qui résident habituellement dans la Principauté de Monaco, qu'elles soient ou non fiscalement domiciliées en France, souscrivent au service départemental de l'enregistrement de Nice les déclarations : 1° de don manuel ; 2° de succession.
|
Code général des impôts, annexe iv
|
121 Z quinquies
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036961903
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2018-05-31 00:00:00
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30c4af3a6192383b099366735817eba6a7bfa17015ca7a84862e4bf38af273f2
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] |
Les demandes d'agrément mentionnées aux 4 bis des articles 200 et 238 bis , au I de l'article 795-0 A et au douzième alinéa du I de l'article 978 du code général des impôts sont adressées par les personnes morales ou organismes dont le siège est situé dans un Etat membre de l'Union européenne ou partie à l'accord sur l'Espace économique européen au service de la sécurité juridique et du contrôle fiscal de la direction générale des finances publiques qui instruit les demandes.
|
Code général des impôts, annexe iv
|
121 Z sexies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042202007
|
2020-10-01 00:00:00
|
f12739a77d7a84a2e660ac7706f65bc482131288b8eea289c22c87cf5e449e59
|
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] |
L'exonération de cotisation foncière des entreprises prévue à l'article 1465 du code général des impôts peut être accordée sur agrément dans les conditions définies aux articles 121 quinquies DB quinquies à 121 quinquies DB septies , 170 quinquies et 170 octies , sous réserve de l'appréciation des modalités techniques et financières des programmes présentés et dans la mesure où les entreprises intéressées n'ont commis aucune infraction fiscale exclusive de bonne foi dans les quatre ans précédant l'opération, ont produit leur déclaration de résultat dans les délais légaux et sont dans une situation régulière vis-à-vis des services de recouvrement (1). (1) En ce qui concerne les modalités et les dates de dépôt des demandes d'agrément, voir l'arrêté du 16 décembre 1983 (J. O. du 19 et 20 octobre).
|
Code général des impôts, annexe iv
|
121 quinquies DB quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027511497
|
2013-06-07 00:00:00
|
d164a5e297fcbc3278d213bfa21d447fcf1ba87b8b715a63fad9dc825467ac20
|
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