Arrêté du 26 septembre 2007 portant homologation des prix de vente au détail des tabacs manufacturés en France, à l'exclusion des départements d'outre-mer
Jurisdiction | France |
Enactment Date | 26 septembre 2007 |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2007/9/26/BCFD0765665A/jo/texte |
Date de publication | 30 septembre 2007 |
Publication au Gazette officiel | JORF n°227 du 30 septembre 2007 |
Court | MINISTERE DU BUDGET, DES COMPTES PUBLICS ET DE LA FONCTION PUBLIQUE |
Record Number | JORFTEXT000000426663 |
Le ministre du budget, des comptes publics et de la fonction publique,
Vu le code général des impôts, notamment ses articles 568, 572, 572 bis et 575 E bis ;
Vu l'annexe II au code général des impôts, notamment ses articles 284 et 286 D ;
Vu le décret n° 2004-975 du 13 septembre 2004 pris pour l'application du premier alinéa de l'article 572 du code général des impôts ;
Vu le décret n° 2006-468 du 24 avril 2006 portant modalités et conditions d'application du premier alinéa de l'article L. 3511-3 du code de la santé publique s'agissant des tabacs fine coupe destinés à rouler les cigarettes ;
Vu l'arrêté du 20 février 2006, modifié par l'arrêté du 26 septembre 2007, fixant le prix de détail des cigarettes, exprimé en 1 000 unités, en dessous duquel le prix de ces produits ne peut être homologué ;
Vu l'arrêté du 24 avril 2006 modifié fixant le prix de détail des tabacs fine coupe destinés à rouler les cigarettes exprimé aux 1 000 grammes, en dessous duquel le prix de ces produits est considéré comme promotionnel ;
Vu l'arrêté du 22 décembre 2006 portant homologation des prix de vente au détail des tabacs manufacturés en France, à l'exclusion des départements d'outre-mer, modifié par les arrêtés des 12...
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