Décret n° 2018-560 du 29 juin 2018 modifiant le décret n° 2017-977 du 10 mai 2017 relatif aux indemnités de fin d'activité en faveur des débitants de tabac
| Jurisdiction | France |
| Date de publication | 01 juillet 2018 |
| ELI | https://www.legifrance.gouv.fr/eli/decret/2018/6/29/CPAD1807789D/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2018/6/29/2018-560/jo/texte |
| Record Number | JORFTEXT000037132379 |
| Publication au Gazette officiel | JORF n°0150 du 1 juillet 2018 |
| Court | Ministère de l'action et des comptes publics |
| Enactment Date | 29 juin 2018 |
Publics concernés : personnes physiques et sociétés en nom collectif exploitant un débit de tabac ordinaire.
Objet : modalités d'attribution des indemnités de fin d'activité en faveur des débitants de tabac.
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication au Journal officiel de la République française.
Notice : le décret élargit les conditions d'éligibilité et simplifie les critères d'attribution de l'indemnité de fin d'activité.
Référence : le décret modifie le décret n° 2017-977 du 10 mai 2017 relatif aux indemnités de fin d'activité en faveur des débitants de tabac.
Le Premier ministre,
Sur le rapport du ministre de l'action et des comptes publics,
Vu le code général des impôts, notamment ses articles 568 et 570 ;
Vu le code général des collectivités territoriales, notamment ses articles L. 2113-1 et suivants ;
Vu le décret n° 2010-720 du 28 juin 2010 modifié relatif à l'exercice du monopole de la vente au détail des tabacs manufacturés ;
Vu le décret n° 2016-1987 du 30 décembre 2016 relatif aux modalités de calcul et de versement du complément de remise ;
Vu le décret n° 2017-977 du 10 mai 2017 relatif aux indemnités de fin d'activité en faveur des débitants de tabac,
Décrète :
Le décret du 10 mai 2017 susvisé est ainsi modifié :
1° A l'article 1er :
a) Au 1°, après : « 2012 », il est inséré : « ou dans un département frontalier » ;
b) Au 2°, le nombre : « 2...
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