Décret n° 2001-939 du 11 octobre 2001 fixant les modalités d'application des articles L. 5211-5-2 et L. 5221-7 du code de la santé publique
| Jurisdiction | France |
| Publication au Gazette officiel | JORF n°239 du 14 octobre 2001 |
| Enactment Date | 11 octobre 2001 |
| Date de publication | 14 octobre 2001 |
| Court | MINISTERE DE L'EMPLOI ET DE LA SOLIDARITE |
| Record Number | JORFTEXT000000591427 |
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et de la ministre de l'emploi et de la solidarité,
Vu le code de la santé publique, et notamment ses articles L. 5211-5-2 et L. 5221-7,
Décrète :
Texte totalement abrogéLa loi 98-535 du 1er juillet 1998 a créé en son article 6 (article L. 5311-1 du code de la santé publique) un établissement public de l’État dénommé "Agence française de sécurité sanitaire des produits de santé" L'article 117 de la loi de finances pour 2001 (2000-1352) a créé une taxe annuelle sur le chiffre d'affaires réalisé par les dispositifs médicaux et les dispositifs médicaux de diagnostic in vitro (article L. 5211-5-2 du code de la santé publique)Art. 1er. - Les taxes prévues aux articles L. 5211-5-2 et L. 5221-7 du code de la santé publique frappent les dispositifs médicaux et les dispositifs médicaux de diagnostic in vitro mis sur le marché en France métropolitaine et dans les départements d'outre-mer.
Art. 2. - Le chiffre d'affaires pris en compte pour le calcul des taxes est le chiffre d'affaires hors taxes du fabricant réalisé en France métropolitaine et dans les départements d'outre-mer pour les dispositifs médicaux ou les dispositifs médicaux de diagnostic in vitro, au cours de l'année civile précédant la déclaration.
Art. 3. - A titre transitoire, pour la déclaration effectuée au...
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