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ART. 23
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7 Janvier 2026
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AMENDEMENT N\u176\'3f567
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M.\u160\'3fRay, M.\u160\'3fJean-Pierre\u160\'3fVigier, M.\u160\'3fHetzel, M.\u160\'3fTryzna, Mme\u160\'3fDuby-Muller et M.\u160\'3fLe\u160\'3fFur
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------------
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ARTICLE 23
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I.\u160\'3f\u8211\'3f\u160\'3fR\u233\'3fdiger ainsi l\u8217\'3falin\u233\'3fa\u160\'3f22\u160\'3f:\u160\'3f
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3f
}
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{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
Art.\u160\'3fL.\u160\'3f314\u8209\'3f3.
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u160\'3f\u8211\'3f\u160\'3fLes tabacsmanufactur\u233\'3fs s\u8217\'3fentendent des produits qui contiennent du tabac et,le cas \u233\'3fch\u233\'3fant, des substances m\u233\'3flang\u233\'3fes au tabac ou des substancesautres que le tabac susceptibles d\u8217\'3f\u234\'3ftre fum\u233\'3fes et qui ne sont pas \u224\'3fusage m\u233\'3fdical. Les r\u233\'3ff\u233\'3frences faites au tabac par les dispositionsdu pr\u233\'3fsent chapitre s\u8217\'3fentendent \u233\'3fgalement de r\u233\'3ff\u233\'3frences \u224\'3f cessubstances.\u160\'3f\u187\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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II.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, supprimer l\u8217\'3falin\u233\'3fa\u160\'3f23.
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}
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III.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, r\u233\'3fdiger ainsil\u8217\'3falin\u233\'3fa\u160\'3f24\u160\'3f:
\par 
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}
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\u171\'3f
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\u160\'3fArt.\u160\'3fL.\u160\'3f314\u8209\'3f4.\u160\'3f\u8211\'3f\u160\'3f
}
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Un produitest consid\u233\'3fr\u233\'3f comme pouvant \u234\'3ftre fum\u233\'3f lorsqu\u8217\'3fil est destin\u233\'3f \u224\'3f \u234\'3ftrefum\u233\'3f par combustion par le consommateur final, en l\u8217\'3f\u233\'3ftat ou apr\u232\'3fsune manipulation ou une transformation autrequ\u8217\'3findustrielle\u160\'3f\u187\'3f.
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}
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\par 
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\u171\'3f\u160\'3fA
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rt.\u160\'3fL.\u160\'3f314\u8209\'3f4-1.\u160\'3f\u8211\'3f\u160\'3f
}
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Un produitest consid\u233\'3fr\u233\'3f comme pouvant \u234\'3ftre chauff\u233\'3f lorsqu\u8217\'3fapr\u232\'3fs un processusde chauffage ou d\u8217\'3factivation, par r\u233\'3faction chimique ou tout autremoyen d\u233\'3fdi\u233\'3f, il \u233\'3fmet un a\u233\'3frosol susceptible d\u8217\'3f\u234\'3ftre inhal\u233\'3f par leconsommateur final.\u160\'3f\u187\'3f.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3fsont\u160\'3f\u187\'3f
\par 
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}
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ins\u233\'3frer le mot\u160\'3f:\u160\'3f
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}
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\u171\'3f\u160\'3fcumulativement\u160\'3f\u187\'3f.
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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VI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f l\u8217\'3falin\u233\'3fa\u160\'3f45, supprimerles mots\u160\'3f:\u160\'3f
\par 
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}
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\u171\'3f\u160\'3fou de produits assimil\u233\'3fs\u160\'3f\u187\'3f.
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}
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\par 
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}
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\u171\'3f\u160\'3ffum\u233\'3fs qui r\u233\'3fpondent aux conditions suivantes\u160\'3f\u187\'3f
\par 
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}
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les mots\u160\'3f:\u160\'3f
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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\u171\'3f\u160\'3finhal\u233\'3fs apr\u232\'3fs avoir \u233\'3ft\u233\'3f chauff\u233\'3fs au sens del\u8217\'3farticle\u160\'3fL.\u160\'3f314\u8209\'3f4-1 qui r\u233\'3fpondent aux conditionscumulatives suivantes\u160\'3f\u187\'3f.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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VIII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f l\u8217\'3falin\u233\'3fa\u160\'3f60, substitueraux mots\u160\'3f:\u160\'3f
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3ffum\u233\'3fs au moyen d\u8217\'3fun dispositif sp\u233\'3fcifique\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:\u160\'3f
\par 
}
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}
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\u171\'3f\u160\'3fchauff\u233\'3fs au moyen d\u8217\'3fun dispositif d\u233\'3fdi\u233\'3f\u160\'3f\u187\'3f.
\par 
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
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IX. \u8211\'3f En cons\u233\'3fquence, substituer aux alin\u233\'3fas 61 \u224\'3f 66 l\rquote alin\u233\'3fasuivant :
\par 
}
}
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}
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
Art.\u160\'3fL.\u160\'3f314\u8209\'3f16
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u160\'3f\u8211\'3f\u160\'3fLa cat\u233\'3fgoriefiscale des autres tabacs \u224\'3f fumer ou \u224\'3f inhaler apr\u232\'3fs avoir \u233\'3ft\u233\'3fchauff\u233\'3fs comprend les produits susceptibles d\u8217\'3f\u234\'3ftre fum\u233\'3fs ou inhal\u233\'3fsapr\u232\'3fs avoir \u233\'3ft\u233\'3f chauff\u233\'3fs qui ne rel\u232\'3fvent pas d\u8217\'3fune autre cat\u233\'3fgoriefiscale.\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
X.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, supprimer les alin\u233\'3fas 75 et76.
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, supprimer les alin\u233\'3fas 78 et79.
\par 
}
}
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}
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{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, supprimer les deux derni\u232\'3freslignes du tableau de l\u8217\'3falin\u233\'3fa\u160\'3f89.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XIII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, r\u233\'3ftablir l\u8217\'3falin\u233\'3fa\u160\'3f90 dansla r\u233\'3fdaction suivante\u160\'3f:
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3f
}
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{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
Art.\u160\'3fL.\u160\'3f314\u8209\'3f24\u8209\'3f3
}
}
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.\u160\'3f\u8211\'3f\u160\'3fPour lesann\u233\'3fes 2025 et 2026, les taux, tarif et minima de perception del\u8217\'3faccise exigible en m\u233\'3ftropole, pour la cat\u233\'3fgorie fiscale d\u233\'3ffinie \u224\'3fl\u8217\'3farticle\u160\'3fL.\u160\'3f314\u8209\'3f16 pour l\u8217\'3fann\u233\'3fe 2026, l\u8217\'3fapplication del\u8217\'3findexation pr\u233\'3fvue \u224\'3f l\u8217\'3farticle\u160\'3fL.\u160\'3f314\u8209\'3f24 sont lessuivants\u160\'3f:
\par 
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}
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\u171\'3f\u160\'3f
\par 
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\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx3400 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx8840 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx16033 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx26119 
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Cat\u233\'3fgorie fiscale
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}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
Montant applicable en 2025
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
Montant applicable en 2026
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \row }
{\trowd \itap0 \trkeep \trleft0 
\clvmgf \clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx3400 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx8840 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx16033 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx26119 
\intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
Autres tabacs \u224\'3f fumer ou \u224\'3f inhaler apr\u232\'3fs avoir \u233\'3ft\u233\'3fchauff\u233\'3fs
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
Taux
\par 
}
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
(en %)
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
51,4
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
sans changement
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \row }
{\trowd \itap0 \trkeep \trleft0 
\clvmrg \clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx3400 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx8840 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx16033 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx26119 
\ql \intbl \cell \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
Tarif
\par 
}
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
(en \u8364\'3f/1 000 grammes)
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
31,9
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
indexation
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \row }
{\trowd \itap0 \trkeep \trleft0 
\clvmrg \clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx3400 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx8840 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx16033 
\clpadt20 \clpadft3 \clpadb20 \clpadfb3 \clpadl20 \clpadfl3 \clpadr20 \clpadfr3 \clbrdrt \brdrcf1 \brdrw20 \brdrs \clbrdrb \brdrcf1 \brdrw20 \brdrs \clbrdrl \brdrcf1 \brdrw20 \brdrs \clbrdrr \brdrcf1 \brdrw20 \brdrs \trql \clvertalc \cellx26119 
\ql \intbl \cell \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
Minimum de perception
\par 
}
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
(en \u8364\'3f/1 000 grammes)
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
152,4
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \intbl 
{\b0 \cf1 \f3 \ri0 \i0 \ql \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
indexation
\cell 
}
}\b0 \cf1 \f3 \ri0 \ul0 \strike0 \i0 \ql \fs24 \li0 \sa0 \sb0 \intbl \row }}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XIV.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f l\u8217\'3falin\u233\'3fa\u160\'3f99, substitueraux mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fassimil\u233\'3fs aux tabacs manufactur\u233\'3fs au sens del\u8217\'3farticle\u160\'3fL.\u160\'3f314\u8209\'3f3\u8209\'3f1 du code des impositions sur lesbiens et services qui sont des produits du\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
le mot\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fde\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XV.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, r\u233\'3ftablir l\u8217\'3falin\u233\'3fa\u160\'3f101 dansla r\u233\'3fdaction suivante\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
\u171\'3f\u160\'3f
}
{\b0 \cf1 \f3 \i1 \fs24 
{\b0 \cf1 \f3 \ul0 \strike0 \i1 \fs24 \sa0 \sb0 
Art.\u160\'3fL.\u160\'3f3513\u8209\'3f18\u8209\'3f2.\u160\'3f\u8211\'3f\u160\'3f
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
Lacommercialisation au d\u233\'3ftail des produits mentionn\u233\'3fs \u224\'3fl\u8217\'3farticle\u160\'3fL.\u160\'3f3513\u8209\'3f18\u8209\'3f1 est r\u233\'3falis\u233\'3fe dans les conditionssuivantes\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3f1\u176\'3f\u160\'3fPar un d\u233\'3fbitant de tabac au sein du d\u233\'3fbit detabac r\u233\'3fgi par l\u8217\'3farticle\u160\'3fL.\u160\'3f3512\u8209\'3f14\u8209\'3f3\u160\'3f;
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3f2\u176\'3f\u160\'3fDans un lieu de vente du tabac, de produits dutabac ou des ingr\u233\'3fdients d\u233\'3ffinis \u224\'3f l\u8217\'3farticle\u160\'3fL.\u160\'3f3512\u8209\'3f2 etsitu\u233\'3f dans les collectivit\u233\'3fs r\u233\'3fgies par l\u8217\'3farticle\u160\'3f73 de laConstitution\u160\'3f;\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3f3\u176\'3f Dans un ou plusieurs \u233\'3ftablissements agr\u233\'3f\u233\'3fs parl\u8217\'3fadministration, exploit\u233\'3fs par des personnes physiques ou morales,dont les modalit\u233\'3fs d\u8217\'3fagr\u233\'3fment sont d\u233\'3ftermin\u233\'3fes par d\u233\'3fcret, et quir\u233\'3fpondent aux conditions d\u8217\'3fhonorabilit\u233\'3f, de probit\u233\'3f, de capacit\u233\'3fjuridique et de formation fix\u233\'3fes par d\u233\'3fcret en Conseil d\u8217\'3f\u201\'3ftat, etqui ne sont pas situ\u233\'3fs dans des lieux o\u249\'3f la vente de tabac estinterdite en application del\u8217\'3farticle\u160\'3fL.\u160\'3f3512\u8209\'3f10.\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XVI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f la fin de l\u8217\'3falin\u233\'3fa\u160\'3f120,substituer aux mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fassimil\u233\'3fs aux tabacs manufactur\u233\'3fs au sens del\u8217\'3farticle\u160\'3fL.\u160\'3f314\u8209\'3f3\u8209\'3f1 du code des impositions sur lesbiens et services\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fmentionn\u233\'3fs \u224\'3f l\u8217\'3farticle\u160\'3fL.\u160\'3f3513\u8209\'3f18\u8209\'3f1 etL.\u160\'3f3514\u8209\'3f7\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XVII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f l\u8217\'3falin\u233\'3fa\u160\'3f122, supprimerles mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fobligations d\u233\'3ffinies aux\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XVIII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f la fin del\u8217\'3falin\u233\'3fa\u160\'3f124, substituer aux mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fassimil\u233\'3fs aux tabacs manufactur\u233\'3fs au sens del\u8217\'3farticle\u160\'3fL.\u160\'3f314\u8209\'3f3\u8209\'3f1 du code des impositions sur lesbiens et services\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fmentionn\u233\'3fs \u224\'3f l\u8217\'3farticle\u160\'3fL.\u160\'3f3513\u8209\'3f18\u8209\'3f1 etL.\u160\'3f3514\u8209\'3f7\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XIX.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, compl\u233\'3fter l\u8217\'3falin\u233\'3fa\u160\'3f125 parles mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3f,\u160\'3fy compris \u224\'3f distance\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XX.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f l\u8217\'3falin\u233\'3fa\u160\'3f135, substitueraux mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fdes\u160\'3f2\u176\'3f du B, 3\u176\'3f du\u160\'3fC et c du\u160\'3f3\u176\'3fdu\u160\'3fD\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fdu iii du c du\u160\'3f4\u176\'3f\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XXI.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f l\u8217\'3falin\u233\'3fa\u160\'3f136, substitueraux mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fdes articles L.\u160\'3f3513\u8209\'3f18\u8209\'3f2, L.\u160\'3f3513\u8209\'3f18\u8209\'3f3,L.\u160\'3f3514\u8209\'3f8 et L.\u160\'3f3514\u8209\'3f9\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3frespectivement des articles L.\u160\'3f3513\u8209\'3f18\u8209\'3f2 etL.\u160\'3f3514\u8209\'3f8\u160\'3f\u187\'3f\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XXII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, \u224\'3f l\u8217\'3falin\u233\'3fa\u160\'3f137,substituer aux mots\u160\'3f:\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fLes 2\u176\'3f du B, 3\u176\'3f du\u160\'3fC et c du\u160\'3f3\u176\'3f du\u160\'3fDdu\u160\'3fIII entrent\u160\'3f\u187\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
les mots\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fLe iii du\u160\'3fc\u160\'3fdu\u160\'3f4\u176\'3f du\u160\'3fIIIentre\u160\'3f\u187\'3f.
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
XXIII.\u160\'3f\u8211\'3f\u160\'3fEn cons\u233\'3fquence, substituer aux alin\u233\'3fas 138 et139 l\u8217\'3falin\u233\'3fa suivant\u160\'3f:
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa240 \sb240 
\u171\'3f\u160\'3fV.\u160\'3f\u8211\'3f\u160\'3fLa perte de recettes pour l\u8217\'3f\u201\'3ftat estcompens\u233\'3fe \u224\'3f due concurrence par la cr\u233\'3fation d\u8217\'3fune taxeadditionnelle \u224\'3f l\u8217\'3faccise sur les tabacs pr\u233\'3fvue au chapitre IV dutitre Ier\u8239\'3fdu livre III du code des impositions sur les biens etservices.\u160\'3f\u187\'3f\u160\'3f
\par 
}
}
{\b0 \cf1 \f3 \ul0 \strike0 \i0 \fs24 
}
}
{\b1 \qc \cf1 \f3 \ri0 \i0 \fs24 \li0 
{\b1 \cf1 \f3 \ul0 \strike0 \i0 \fs24 \sa0 \sb0 
EXPOS\u201\'3f SOMMAIRE
\par 
}
}
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}
{\b0 \cf1 \f3 \ri0 \i0 \qj \fs24 \li0 
}
{\b0 \cf1 \sbkpage \f3 \sect \ri0 \i0 \ql \fs24 \li0 
}}