Arrêté du 3 juin 2020 portant homologation des prix de vente au détail des tabacs manufacturés en France, à l'exclusion des départements d'outre-mer
Jurisdiction | France |
Record Number | JORFTEXT000041987201 |
Date de publication | 12 juin 2020 |
Enactment Date | 03 juin 2020 |
Publication au Gazette officiel | JORF n°0143 du 12 juin 2020 |
Court | Ministère de l'action et des comptes publics |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2020/6/3/CPAD2012448A/jo/texte |
Le ministre des solidarités et de la santé et le ministre de l'action et des comptes publics,
Vu le code général des impôts, notamment ses articles 568, 572, 572 bis et 575 E bis ;
Vu le code de la santé publique, notamment ses articles L. 3512-14, L. 3512-21, R. 3512-26 et R. 3512-30 ;
Vu l'annexe II au code général des impôts, notamment son article 284,
Arrêtent :
La nomenclature des prix de vente au détail des tabacs manufacturés en France, à l'exclusion des départements d'outre-mer, annexée au présent arrêté, entre en vigueur le mercredi 1er juillet 2020. La liste des prix est consultable sur le site internet de la direction générale des douanes et droits indirectes dans la rubrique " Open data " ( https://www.douane.gouv.fr/la-douane/opendata/categories/tabacs-manufactures).
Dans les départements de Corse, les prix de vente au détail des tabacs manufacturés sont déterminés conformément aux dispositions de l'article 575 E bis du code général des impôts.
Pour les acheteurs-revendeurs et les revendeurs de tabacs manufacturés mentionnés au premier alinéa de l'article 568 du code général des impôts, les prix de vente au détail des tabacs manufacturés sont déterminés conformément aux dispositions de...
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