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Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) les sociétés régies par la loi n° 47-1775 du 10 septembre 1947 à l'exclusion des sociétés coopératives de consommation régies par la loi du 7 mai 1917 ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
" } }, "LEGIARTI000006743970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-25", "DATE_DEBUT": "1988-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743970", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743970.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. 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L212-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824419", "@num": "L212-5", "#text": "Code de la construction et de l'habitation. - art. L212-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824420", "@num": "L212-6", "#text": "Code de la construction et de l'habitation. - art. L212-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824421", "@num": "L212-7", "#text": "Code de la construction et de l'habitation. - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824422", "@num": "L212-8", "#text": "Code de la construction et de l'habitation. - art. L212-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824423", "@num": "L212-9", "#text": "Code de la construction et de l'habitation. - art. L212-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 88-1202 1988-12-30 art. 47 JORF 31 décembre 1988", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Loi 1917-05-07", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) les sociétés régies par la loi n° 47-1775 du 10 septembre 1947 à l'exclusion des sociétés coopératives de consommation régies par la loi du 7 mai 1917 ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
\n
9°) les sociétes tenues, en application de l'article 1125 du code rural, au versement d'une cotisation d'assurance vieillesse au régime des personnes non salariées des professions agricoles.
" } }, "LEGIARTI000006743971": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006743971", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743971.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006600173", "@num": "82", "#text": "Loi n°90-85 du 23 janvier 1990 - art. 82 () JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824415", "@num": "L212-1", "#text": "Code de la construction et de l'habitation. - art. L212-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824424", "@num": "L212-10", "#text": "Code de la construction et de l'habitation. - art. L212-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824425", "@num": "L212-11", "#text": "Code de la construction et de l'habitation. - art. L212-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824426", "@num": "L212-12", "#text": "Code de la construction et de l'habitation. - art. L212-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824427", "@num": "L212-13", "#text": "Code de la construction et de l'habitation. - art. L212-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824416", "@num": "L212-2", "#text": "Code de la construction et de l'habitation. - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824417", "@num": "L212-3", "#text": "Code de la construction et de l'habitation. - art. L212-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824418", "@num": "L212-4", "#text": "Code de la construction et de l'habitation. - art. L212-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824419", "@num": "L212-5", "#text": "Code de la construction et de l'habitation. - art. L212-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824420", "@num": "L212-6", "#text": "Code de la construction et de l'habitation. - art. L212-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824421", "@num": "L212-7", "#text": "Code de la construction et de l'habitation. - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824422", "@num": "L212-8", "#text": "Code de la construction et de l'habitation. - art. L212-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824423", "@num": "L212-9", "#text": "Code de la construction et de l'habitation. - art. L212-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1126", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1917-05-07", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) les sociétés régies par la loi n° 47-1775 du 10 septembre 1947 à l'exclusion des sociétés coopératives de consommation régies par la loi du 7 mai 1917 ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
\n
9°) les sociétes tenues, en application de l'article 1126 du code rural, au versement d'une cotisation d'assurance vieillesse au régime des personnes non salariées des professions agricoles.
" } }, "LEGIARTI000006743972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-06", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743972", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743972.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006318190", "@num": "52", "#text": "Loi - art. 52 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824415", "@num": "L212-1", "#text": "Code de la construction et de l'habitation. - art. L212-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824424", "@num": "L212-10", "#text": "Code de la construction et de l'habitation. - art. L212-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824425", "@num": "L212-11", "#text": "Code de la construction et de l'habitation. - art. L212-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824426", "@num": "L212-12", "#text": "Code de la construction et de l'habitation. - art. L212-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824427", "@num": "L212-13", "#text": "Code de la construction et de l'habitation. - art. L212-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824416", "@num": "L212-2", "#text": "Code de la construction et de l'habitation. - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824417", "@num": "L212-3", "#text": "Code de la construction et de l'habitation. - art. L212-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824418", "@num": "L212-4", "#text": "Code de la construction et de l'habitation. - art. L212-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824419", "@num": "L212-5", "#text": "Code de la construction et de l'habitation. - art. L212-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824420", "@num": "L212-6", "#text": "Code de la construction et de l'habitation. - art. L212-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824421", "@num": "L212-7", "#text": "Code de la construction et de l'habitation. - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824422", "@num": "L212-8", "#text": "Code de la construction et de l'habitation. - art. L212-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824423", "@num": "L212-9", "#text": "Code de la construction et de l'habitation. - art. L212-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1917-05-07", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) les sociétés régies par la loi n° 47-1775 du 10 septembre 1947 à l'exclusion des sociétés coopératives de consommation régies par la loi du 7 mai 1917 ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
" } }, "LEGIARTI000006743973": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-31", "DATE_DEBUT": "1995-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006743973", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743973.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAE" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000356342", "#text": "Loi 91-1322 1991-12-30 art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006319321", "@num": "30", "#text": "Loi - art. 30 (V) JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000737653", "#text": "Loi 95-885 1995-08-04 art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L411-1, L212-1 à L212-13", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) ...
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
\n
9°) ...
\n
10° Les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en oeuvre directement avec le bénéfice de cette exonération.
" } }, "LEGIARTI000006743974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-16", "DATE_DEBUT": "1996-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743974", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743974.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006319854", "@num": "47", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 47 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L411-1, L212-1 à L212-13", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) ...
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;
\n
9°) ...
\n
10°) les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en oeuvre directement avec le bénéfice de cette exonération ;
\n
11°) des sociétés coopératives maritimes visées au chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, ayant pour objet exclusif soit l'avitaillement, soit l'armement de leurs associés coopérateurs.
" } }, "LEGIARTI000006743975": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "2006-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006743975", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743975.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006826045", "@num": "52", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 52 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L411-1, L212-1 à L212-13, L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction ou d'aménagement pour les activités qu'elles réalisent dans le cadre des missions de service d'intérêt général mentionnées aux neuvième, dixième et onzième alinéas de l'article L. 411-2 du code de la construction et de l'habitation ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) (Abrogé) ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;
\n
9°) (Abrogé) ;
\n
10°) les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en oeuvre directement avec le bénéfice de cette exonération ;
\n
11°) des sociétés coopératives maritimes visées au chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, ayant pour objet exclusif soit l'avitaillement, soit l'armement de leurs associés coopérateurs.
" } }, "LEGIARTI000006759658": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-31", "DATE_DEBUT": "1973-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006759658", "URL": "article/LEGI/ARTI/00/00/06/75/96/LEGIARTI000006759658.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSFAAGXXXXX033AXXXXXXXAA" } }, "NOTA": { "CONTENU": "
.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CONFORMEMENT A L'ARTICLE 38 DE LA CONSTITUTION DE 1958 ET A L'ARTICLE 2 DE LA LOI 482 DU 22 JUIN 1967, LE PROJET DE LOI PORTANT RATIFICATION DE L'ORDONNANCE 828 A ETE ENREGISTRE LE 28 DECEMBRE 1967 ET DEPOSE DEVANT L'ASSEMBLEE LE 2 AVRIL 1968 (N° 640", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Conseil Constitutionnel DECISION N° 72-73L DU 29 FEVRIER 1972 :", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "LOI 70-1283 1970-12-23 ART. 5 JORF 31 DECEMBRE 1970", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02 TITRE 1, TITRE 2, TITRE 3", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000684004", "#text": "LOI 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000508777", "#text": "LOI 60-808 1960-08-05 ART. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000516860", "#text": "Ordonnance 67-693 1967-08-17", "@sens": "source", "@cidtexte": "JORFTEXT000000516860", "@numtexte": "67-693", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-08-17" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000321399", "#text": "LOI 70-13 1970-01-03 ART. 1 JORF 6 JANVIER 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321399", "@numtexte": "70-13", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1970-01-03" }, { "@id": "LEGITEXT000006061743", "#text": "Décret n°70-368 du 29 avril 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762415", "@num": "1", "#text": "Décret n°70-368 du 29 avril 1970 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762415", "@num": "1", "#text": "Décret n°70-368 du 29 avril 1970 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762425", "@num": "10", "#text": "Décret n°70-368 du 29 avril 1970 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762426", "@num": "11", "#text": "Décret n°70-368 du 29 avril 1970 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762427", "@num": "12", "#text": "Décret n°70-368 du 29 avril 1970 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762428", "@num": "13", "#text": "Décret n°70-368 du 29 avril 1970 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762429", "@num": "15", "#text": "Décret n°70-368 du 29 avril 1970 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762430", "@num": "16", "#text": "Décret n°70-368 du 29 avril 1970 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762431", "@num": "17", "#text": "Décret n°70-368 du 29 avril 1970 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762416", "@num": "2", "#text": "Décret n°70-368 du 29 avril 1970 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762417", "@num": "3", "#text": "Décret n°70-368 du 29 avril 1970 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762418", "@num": "4", "#text": "Décret n°70-368 du 29 avril 1970 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762419", "@num": "5", "#text": "Décret n°70-368 du 29 avril 1970 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762421", "@num": "6", "#text": "Décret n°70-368 du 29 avril 1970 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762421", "@num": "6", "#text": "Décret n°70-368 du 29 avril 1970 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762422", "@num": "7", "#text": "Décret n°70-368 du 29 avril 1970 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762423", "@num": "8", "#text": "Décret n°70-368 du 29 avril 1970 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762424", "@num": "9", "#text": "Décret n°70-368 du 29 avril 1970 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "#text": "LOI 1917-05-07", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1938-06-28", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006272861", "@num": "11", "#text": "Loi n°72-554 du 3 juillet 1972 - art. 11 () JORF 4 JUILLET 1972 date d'entrée en vigueur 1 JANVIER 1973 LOI ROYER", "@sens": "source", "@cidtexte": "JORFTEXT000000322308", "@numtexte": "72-554", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-03" }, { "@id": "LEGITEXT000006062088", "#text": "Décret n°73-344 du 23 mars 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006762437", "@num": "1", "#text": "Décret n°73-344 du 23 mars 1973 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006762437", "@num": "1", "#text": "Décret n°73-344 du 23 mars 1973 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006762439", "@num": "2", "#text": "Décret n°73-344 du 23 mars 1973 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006762439", "@num": "2", "#text": "Décret n°73-344 du 23 mars 1973 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006762440", "@num": "3", "#text": "Décret n°73-344 du 23 mars 1973 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006762440", "@num": "3", "#text": "Décret n°73-344 du 23 mars 1973 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006762441", "@num": "5", "#text": "Décret n°73-344 du 23 mars 1973 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "JORFTEXT000000522697", "#text": "LOI 77-574 1977-06-07 ART. 33 : PLAFONNEMENT DU TAUX DE LA CONTRIBUTION SOCIALE DE SOLIDARITE POUR CERTAINES ENTREPRISES", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFARTI000002497284", "@num": "3", "#text": "Décret n°85-1353 du 17 décembre 1985 - art. 3, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000687467", "#text": "Loi 87-588 1987-07-30 art. 1 2° JORF 31 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "LEGIARTI000006307587", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L645", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L651-1 pour l'alinéa 1, L651-2 pour l'alinéa 2, L651-3 pour l'alinéa 3, et L651-4 pour l'alinéa 4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme 159 ET SUIVANTS", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "RATIFICATION LEGISLATIVE IMPLICITE", "@sens": "source", "@typelien": "SPEC_APPLI" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006106393", "@fin": "1987-07-31", "#text": "CHAPITRE III : DISPOSITIONS COMMUNES A L'ASSURANCE MALADIE-MATERNITE ET A L'ASSURANCE VIEILLESSE DES TRAVAILLEURS NON-SALARIES.", "@debut": "1970-01-06" } ] }, "@cid": "JORFTEXT000000889063", "@num": "67-828", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n°67-828 du 23 septembre 1967 RELATIVE A L'ASSURANCE MALADIE MATERNITE ET A L'ASSURANCE VIEILLESSE DES TRAVAILLEURS NON SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000889063", "@c_titre_court": "Ordonnance n°67-828 du 23 septembre 1967" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 67-828 du 23 septembre 1967 RELATIVE A L'ASSURANCE MALADIE-MATERNITE ET A L'ASSURANCE VIEILLESSE DES TRAVAILLEURS NON-SALARIES *DES PROFESSIONS NON-AGRICOLES*.", "@debut": "1967-09-28", "@id_txt": "LEGITEXT000006069291", "@c_titre_court": "Ordonnance n° 67-828 du 23 septembre 1967" } ], "@date_publi": "1967-09-28", "@date_signature": "1967-09-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006759658", "@fin": "1987-07-31", "@num": "33", "@etat": "ABROGE", "@debut": "1973-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit du régime d'assurance maladie - maternité des travailleurs non-salariés des professions non-agricoles et des régimes d'assurance vieillesse des professions visées à l'article L. 645 (1°, 2° et 3°) du Code de la sécurité sociale, une contribution sociale de solidarité à la charge :
\n
Des sociétés anonymes ;
\n
Des sociétés à responsabilité limitée ;
\n
Des sociétés en commandite ;
\n
Des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions de l'ordonnance n° 67-693 du 17 août 1967, relative à la participation des salariés aux fruits de l'expansion des entreprises ;
\n
Des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer, à raison des affaires réalisées sur ce territoire et les rendant passibles de l'impôt sur les sociétés.
\n
Sont exonérées de la contribution :
\n
- les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles 159 et suivants du Code de l'urbanisme et de l'habitation, ainsi que les unions de ces sociétés ;
\n
- Les sociétés immobilières de copropriété régies par la loi du 28 juin 1938 ;
\n
- Les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
- Les sociétés de rédacteurs de presse ;
\n
- Les sociétés visées à l'article 4 de la loi n° 69-717 du 8 juillet 1969, relative à certaines dispositions concernant les sociétés ;
\n
- Les sociétés régies par la loi n° 47-1775 du 10 septembre 1947 à l'exclusion des sociétés coopératives de consommation régies par la loi du 7 mai 1917.
\n
- Les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 ;
\n
- Les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
\n
La contribution sociale de solidarité est annuelle. Son taux est fixé par décret, dans la limite de 0,1 p. 100 du chiffre d'affaires défini à l'article 34. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à 500.000 F. Des décrets pourront prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international fonctionnant avec une marge brute particulièrement réduite.
\n
\n
Le recouvrement de cette contribution est assuré par un organisme de sécurité sociale désigné par décret.
\n
" } }, "LEGIARTI000024042212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024042212", "URL": "article/LEGI/ARTI/00/00/24/04/22/LEGIARTI000024042212.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000508777", "#text": "Loi n°60-808 du 5 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi n°79-12 du 3 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000024023438", "@num": "175", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 175 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation.", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées de la contribution sociale de solidarité :

\n
\n

1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;

\n
\n

2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;

\n
\n

3°) les sociétés d'économie mixte de construction ou d'aménagement pour les activités qu'elles réalisent dans le cadre des missions de service d'intérêt général mentionnées aux neuvième, dixième et onzième alinéas de l'article L. 411-2 du code de la construction et de l'habitation ;

\n
\n

4°) les sociétés de rédacteurs de presse ;

\n
\n

5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;

\n
\n

6°) (Abrogé) ;

\n
\n

7°) (Abrogé) ;

\n
\n

8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;

\n
\n

9°) (Abrogé) ;

\n
\n

10°) les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en oeuvre directement avec le bénéfice de cette exonération ;

\n
\n

11°) des sociétés coopératives maritimes visées au chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, ayant pour objet exclusif soit l'avitaillement, soit l'armement de leurs associés coopérateurs.

\n
" } }, "LEGIARTI000026798376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026798376", "URL": "article/LEGI/ARTI/00/00/26/79/83/LEGIARTI000026798376.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2012-1404 du 17 décembre 2012 de financement de la sécurité sociale pour 2013 art. 12 II : les dispositions du présent article sont applicables à la contribution due à compter du 1er janvier 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006600683", "@num": "15", "#text": "Loi n°60-808 du 5 août 1960 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "LEGISCTA000006114456", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000026787263", "@num": "12", "#text": "LOI n°2012-1404\n du 17 décembre 2012 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026785322", "@nortexte": "EFIX1235628L", "@numtexte": "2012-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-17" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Sont exonérées de la contribution sociale de solidarité :

\n
\n
\n

2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;

\n
\n
\n

4°) les sociétés de rédacteurs de presse ;

\n
\n
\n

5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;

\n
\n
\n

6°) (Abrogé) ;

\n
\n
\n

7°) Les sociétés d'investissement régies par les articles L. 214-15 à L. 214-19 et L. 214-147 à L. 214-156 du code monétaire et financier ;

\n
\n
\n

8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;

\n
\n
\n

9°) (Abrogé) ;

\n
\n
\n

\n
" } }, "LEGIARTI000027795589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-08", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027795589", "URL": "article/LEGI/ARTI/00/00/27/79/55/LEGIARTI000027795589.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006600683", "@num": "15", "#text": "Loi n°60-808 du 5 août 1960 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "LEGISCTA000006114456", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000027762878", "@num": "43", "#text": "Ordonnance n°2013-676\n du 25 juillet 2013 - art. 43", "@sens": "cible", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "LEGIARTI000006651889", "@num": "L214-127", "#text": "Code monétaire et financier - art. L214-127", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764387", "@num": "L214-24-29", "#text": "Code monétaire et financier - art. L214-24-29", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648717", "@num": "L214-7", "#text": "Code monétaire et financier - art. L214-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824415", "@num": "L212-1", "#text": "Code de la construction et de l'habitation. - art. L212-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Sont exonérées de la contribution sociale de solidarité :

\n
\n
\n

2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;

\n
\n
\n

4°) les sociétés de rédacteurs de presse ;

\n
\n
\n

5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;

\n
\n
\n

6°) (Abrogé) ;

\n
\n
\n

7°) Les sociétés d'investissement régies par les articles L. 214-7 à L. 214-7-4, L. 214-24-29 à L. 214-24-33 et L. 214-127 à L. 214-135 du code monétaire et financier ;

\n
\n
\n

8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;

\n
\n
\n

9°) (Abrogé) ;

\n
\n
\n

\n
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L214-127", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179015", "@num": "L214-154", "#text": "Code monétaire et financier - art. L214-154", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764387", "@num": "L214-24-29", "#text": "Code monétaire et financier - art. L214-24-29", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648717", "@num": "L214-7", "#text": "Code monétaire et financier - art. L214-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824415", "@num": "L212-1", "#text": "Code de la construction et de l'habitation. - art. L212-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées de la contribution sociale de solidarité :

2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;

4°) les sociétés de rédacteurs de presse ;

5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;

6°) (Abrogé) ;

7°) Les sociétés d'investissement régies par les articles L. 214-7 à L. 214-7-4, L. 214-24-29 à L. 214-24-33 et L. 214-127 à L. 214-135 du code monétaire et financier ;

8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;

9°) (Abrogé) ;

10°) les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en œuvre directement avec le bénéfice de cette exonération ;

12° Les sociétés de libre partenariat régies par l' article L. 214-154 du code monétaire et financier .

" } } }, "article_lien": [ { "article_id": "LEGIARTI000027795589", "cible": false, "cidtexte": "JORFTEXT000000878389", "id": "JORFARTI000002276980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031011950", "cible": false, "cidtexte": "JORFTEXT000000878389", "id": "JORFARTI000002276980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006743975", "cible": false, "cidtexte": "JORFTEXT000000878389", "id": "JORFARTI000002276980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024042212", "cible": false, "cidtexte": "JORFTEXT000000878389", "id": "JORFARTI000002276980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026798376", "cible": false, "cidtexte": "JORFTEXT000000878389", "id": "JORFARTI000002276980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006759658", "cible": false, "cidtexte": "JORFTEXT000000878389", "id": "JORFARTI000002276980", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006743969", "cible": false, "cidtexte": 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PROCEDURES FISCALES.ART. 75 (CODE GENERAL DES COLLECTIVITES TERRITORIALES)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684728", "#text": "Loi n°48-1474 du 23 septembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000684728", "@numtexte": "48-1474", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-09-23" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "LEGIARTI000006272792", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000878389", "#text": "Loi n°69-717 du 8 juillet 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000512187", "#text": "Loi n°70-1058 du 19 novembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512187", "@numtexte": "70-1058", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-11-19" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000002276981", "@num": "9", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000874699", "#text": "Loi n°71-1025 du 24 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFARTI000001867408", "@num": "15", "#text": "Loi n°71-1025 du 24 décembre 1971 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n°71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000002472154", "@num": "66", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 66", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000335251", "#text": "Décret n°72-1123 du 20 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335251", "@numtexte": "72-1123", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000509991", "#text": "Décret n°72-1125 du 20 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000509991", "@numtexte": "72-1125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000510226", "#text": "Décret n°72-1171 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510226", "@numtexte": "72-1171", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510456", "#text": "Décret n°72-1172 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510456", "@numtexte": "72-1172", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335473", "#text": "Décret n°72-1173 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335473", "@numtexte": "72-1173", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGITEXT000006068422", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006272847", "@num": "14", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006272848", "@num": "53", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006272849", "@num": "62", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000510457", "#text": "Décret n°72-1174 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510457", "@numtexte": "72-1174", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000695972", "#text": "Décret n°72-1175 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000695972", "@numtexte": "72-1175", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335474", "#text": "Décret n°72-1176 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335474", "@numtexte": "72-1176", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335691", "#text": "Décret n°72-1177 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335691", "@numtexte": "72-1177", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510458", "#text": "Décret n°72-1178 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510458", "@numtexte": "72-1178", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000695973", "#text": "Décret n°72-1179 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000695973", "@numtexte": "72-1179", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000695975", "#text": "Décret n°72-1180 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000695975", "@numtexte": "72-1180", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510459", "#text": "Décret n°72-1181 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510459", "@numtexte": "72-1181", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335475", "#text": "Décret n°72-1182 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335475", "@numtexte": "72-1182", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335476", "#text": "Décret n°72-1183 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335476", "@numtexte": "72-1183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510460", "#text": "Décret n°72-1184 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510460", "@numtexte": "72-1184", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510461", "#text": "Décret n°72-1185 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510461", "@numtexte": "72-1185", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000880071", "#text": "Décret n°72-1186 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000880071", "@numtexte": "72-1186", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335477", "#text": "Décret n°72-1187 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335477", "@numtexte": "72-1187", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510462", "#text": "Décret n°72-1188 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510462", "@numtexte": "72-1188", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335478", "#text": "Décret n°72-1189 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335478", "@numtexte": "72-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335479", "#text": "Décret n°72-1190 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335479", "@numtexte": "72-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510236", "#text": "Décret n°72-1191 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510236", "@numtexte": "72-1191", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000880073", "#text": "Décret n°72-1192 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000880073", "@numtexte": "72-1192", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510237", "#text": "Décret n°72-1193 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510237", "@numtexte": "72-1193", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000880074", "#text": "Décret n°72-1194 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000880074", "@numtexte": "72-1194", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335480", "#text": "Décret n°72-1195 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335480", "@numtexte": "72-1195", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335481", "#text": "Décret n°72-1196 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335481", "@numtexte": "72-1196", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000880075", "#text": "Décret n°72-1197 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000880075", "@numtexte": "72-1197", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000335482", "#text": "Décret n°72-1198 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335482", "@numtexte": "72-1198", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000885815", "#text": "Décret n°72-1199 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000885815", "@numtexte": "72-1199", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000510238", "#text": "Décret n°72-1200 du 27 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000510238", "@numtexte": "72-1200", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-27" }, { "@id": "JORFTEXT000000853671", "#text": "Arrêté du 1 février 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000853671", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1973-02-01" }, { "@id": "JORFTEXT000000875967", "#text": "Décret n°73-967 du 16 octobre 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000875967", "@numtexte": "73-967", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000509756", "#text": "Loi n°73-1150 du 27 décembre 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFARTI000001867531", "@num": "30", "#text": "Loi n°73-1150 du 27 décembre 1973 - art. 30, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "LEGIARTI000006272973", "@num": "25", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001138019", "@num": "22", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000704549", "#text": "Loi n°77-1467 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273081", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001117889", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273169", "@num": "45", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000874168", "#text": "Décret n°79-146 du 14 février 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000874168", "@numtexte": "79-146", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-02-14" }, { "@id": "JORFARTI000002077729", "@num": "2", "#text": "Décret n°79-146 du 14 février 1979 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874168", "@numtexte": "79-146", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-02-14" }, { "@id": "LEGITEXT000006063482", "#text": "Décret n°81-359 du 9 avril 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323721", "@num": "1", "#text": "Décret n°81-359 du 9 avril 1981 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323722", "@num": "2", "#text": "Décret n°81-359 du 9 avril 1981 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323723", "@num": "3", "#text": "Décret n°81-359 du 9 avril 1981 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323724", "@num": "4", "#text": "Décret n°81-359 du 9 avril 1981 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "LEGIARTI000006323725", "@num": "5", "#text": "Décret n°81-359 du 9 avril 1981 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858030", "@numtexte": "81-359", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1981-04-09" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274231", "@num": "5", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000002071794", "@num": "5", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000878789", "#text": "Décision Européenne n°85-139 du 8 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000878789", "@numtexte": "85-139", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1985-08-08" }, { "@id": "JORFARTI000002469275", "@num": "3", "#text": "Décision Européenne n°85-139 du 8 août 1985 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878789", "@numtexte": "85-139", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1985-08-08" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000197995", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197995", "@nortexte": "DEFF9701098A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-21" }, { "@id": "JORFTEXT000000553963", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000553963", "@nortexte": "ECOL9700108A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-23" }, { "@id": "JORFTEXT000000776124", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000776124", "@nortexte": "DEFF0201193A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-31" }, { "@id": "LEGIARTI000006345795", "@num": "L221-10", "#text": "CODE DES COMMUNES. - art. L221-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295777", "@num": "317 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301686", "@num": "155 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301702", "@num": "155 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312208", "@num": "1599 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307700", "@num": "39 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307072", "@num": "69 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302490", "@num": "72", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615093", "@num": "265 quater", "#text": "Code des douanes - art. 265 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794384", "@num": "L136 bis", "#text": "Code des pensions militaires d'invalidité et des v - art. L136 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794487", "@num": "L209", "#text": "Code des pensions militaires d'invalidité et des v - art. L209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794575", "@num": "L256", "#text": "Code des pensions militaires d'invalidité et des v - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794262", "@num": "L52-2", "#text": "Code des pensions militaires d'invalidité et des v - art. L52-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794267", "@num": "L54", "#text": "Code des pensions militaires d'invalidité et des v - art. L54 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580917", "@num": "1106-1", "#text": "Code rural ancien - art. 1106-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580921", "@num": "1106-2", "#text": "Code rural ancien - art. 1106-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581008", "@num": "1121", "#text": "Code rural ancien - art. 1121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581025", "@num": "1122", "#text": "Code rural ancien - art. 1122 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316013", "@num": "L255", "#text": "Livre des procédures fiscales - art. L255 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316014", "@num": "L255", "#text": "Livre des procédures fiscales - art. L255 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316016", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316017", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315558", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315560", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315615", "@num": "L3", "#text": "Livre des procédures fiscales - art. L3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315616", "@num": "L3", "#text": "Livre des procédures fiscales - art. L3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°72-1121 du 20 décembre 1972", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1973", "LOI DE FINANCES", "SANCTION", "RESSORTISSANT COMMUNAUTAIRE", "PRIME", "ROUTE", "PARIS", "SOCIETE COMMERCIALE", "PRODUIT PETROLIER", "FAC", "PRESSE", "AGGLOMERATION PARISIENNE", "SOCIETE", "RENTE VIAGERE", "COLLECTIVITE LOCALE", "PLUS-VALUE", "PARTICIPATION", "DEDUCTION", "COMMUNE", "CONDITION DE SEJOUR", "TAXE DEPARTEMENTALE", "DEPARTEMENT", "CONDITION D'ENTREE", "ACTION", "COMBUSTIBLE LIQUIDE", "CODE", "CINEMA", "ALCOOL", "IMPOT SUR LE REVENU", "TAXE COMMUNALE", "VEHICULE A MOTEUR", "VICTIME DE GUERRE", "RECOUVREMENT", "FONDS D'ACTION CONJONCTURELLE", "EXONERATION", "CHAMBRE DE METIERS", "FONDS DE SOUTIEN", "TAXE DE SORTIE DE FILM", "ABATTEMENT", "TVA", "RHUM", "FONDS NATIONAL DE SOLIDARITE", "LEGION", "PERCEPTION ANNUELLE DE TAXE PARAFISCALE", "CONTROLE FISCAL", "ENTREPRISE", "BENEFICE AGRICOLE", "INVESTISSEMENT ROUTIER", "ANCIEN COMBATTANT", "FONDATION DE FRANCE", "SERVICE DE POLICE", "BENEFICE COMMERCIAL", "CONTRAT D'ASSURANCE", "PERSONNE PHYSIQUE", "REGIME DU FORFAIT", "FORMATION PROFESSIONNELLE", "TAXE POUR FRAIS", "NOM COLLECTIF", "ANONYME", "FRAIS", "MODIFICATION", "HYDROCARBURE", "CREATION", "COMBUSTIBLE", "IMPOT", "BONIFICATION D'INTERET", "HLM", "AUTORISATION", "REPRESSION DE LA FRAUDE FISCALE", "ORGANISATION DES POUVOIRS PUBLICS", "COMPTE DE COMMERCE", "DROIT D'ENREGISTREMENT", "ETRANGER", "TRAVAIL", "FRAUDE FISCALE", "DISTRICT DE LA REGION PARISIENNE", "EMPRUNT", "CONSTRUCTION", "URBANISME", "REGIME FISCAL", "BENEFICE INDUSTRIEL", "PRODUCTION", "DEGREVEMENT DE LA TAXE INTERIEURE DE CONSOMMATION", "FONDS SPECIAL", "TAXE PARAFISCALE", "FORMATION PROFESSIONNELLE CONTINUE", "RESPONSABILITE LIMITEE", "VOIE DEPARTEMENTALE", "CENTRE DE GESTION", "BENEFICE REEL", "PROVISION", "GESTION", "ROUTE DEPARTEMENTALE", "PARLEMENT", "VIN", "AIDE A LA CONSTRUCTION", "PMG", "CODE RURAL", "TAXE INTERIEURE DE CONSOMMATION", "COMMUNICATION AVEC LE PARLEMENT", "COMPTE SPECIAL", "VIGNETTE", "CIRCULATION", "PRET DE L'ETAT", "POLICE D'ETAT", "EDUCATION PERMANENTE", "ALLOCATION SUPPLEMENTAIRE", "CHARGE", "PROGRAMME", "CHEMIN DEPARTEMENTAL", "DEPENSE", "PRIME A LA CONSTRUCTION", "TAXE", "FONDATION", "RETRAITE", "PENSION", "DROIT DE TIMBRE", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°72-1121 du 20 décembre 1972 DE FINANCES POUR 1973" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000508816", "NUM": "72-1121", "DATE_PUBLI": "1972-12-21", "DATE_TEXTE": "1972-12-20", "ORIGINE_PUBLI": "JORF du 21 décembre 1972", "PAGE_DEB_PUBLI": 13219 } }, "META_COMMUN": { "ID": "JORFTEXT000000508816", "URL": "texte/version/JORF/TEXT/00/00/00/50/88/JORFTEXT000000508816.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9721121" } } }, "JORFTEXT000000693194": { "ABRO": { "CONTENU": "Texte partiellement abrogé: article 18." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000316262", "#text": "Loi du 27 décembre 1923", "@sens": "source", "@cidtexte": "JORFTEXT000000316262", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1923-12-27" }, { "@id": "JORFTEXT000000699023", "#text": "Ordonnance n°45-2062 du 8 septembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000699023", "@numtexte": "45-2062", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-08" }, { "@id": "JORFTEXT000000522108", "#text": "Ordonnance n°45-2522 du 19 octobre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000522108", "@numtexte": "45-2522", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-19" }, { "@id": "JORFTEXT000000334411", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314850", "@num": "4", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000332634", "#text": "Loi n°50-631 du 2 juin 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFARTI000001310670", "@num": "22", "#text": "Loi n°50-631 du 2 juin 1950 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000516789", "#text": "Loi n°50-928 du 8 août 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000516789", "@numtexte": "50-928", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-08-08" }, { "@id": "JORFTEXT000000684017", "#text": "Loi n°54-1307 du 31 décembre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000684017", "@numtexte": "54-1307", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1954-12-31" }, { "@id": "JORFTEXT000000684017", "#text": "Loi n°54-1307 du 31 décembre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000684017", "@numtexte": "54-1307", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-12-31" }, { "@id": "JORFTEXT000000313740", "#text": "Loi n°59-1485 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000313740", "@numtexte": "59-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000684760", "#text": "Loi n° 64-1278 du 23 décembre 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFARTI000001489141", "@num": "51", "#text": "Loi n° 64-1278 du 23 décembre 1964 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000692243", "#text": "LOI n° 66-509 du 12 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692243", "@numtexte": "66-509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-12" }, { "@id": "LEGIARTI000006755764", "@num": "30", "#text": "Loi n°66-509 du 12 juillet 1966 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692243", "@numtexte": "66-509", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-12" }, { "@id": "JORFTEXT000000880575", "#text": "Loi n°66-948 du 22 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFARTI000001096956", "@num": "31", "#text": "Loi n°66-948 du 22 décembre 1966 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFTEXT000000692959", "#text": "Loi n°68-687 du 30 juillet 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000692959", "@numtexte": "68-687", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-30" }, { "@id": "JORFARTI000002471931", "@num": "20", "#text": "Loi n°68-687 du 30 juillet 1968 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000692959", "@numtexte": "68-687", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-30" }, { "@id": "LEGIARTI000006272792", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000878389", "#text": "Loi n°69-717 du 8 juillet 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000878391", "#text": "Loi n°69-872 du 25 septembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878391", "@numtexte": "69-872", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-09-25" }, { "@id": "JORFARTI000001491404", "@num": "6", "#text": "Loi n°69-872 du 25 septembre 1969 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000878391", "@numtexte": "69-872", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-09-25" }, { "@id": "JORFTEXT000000877791", "#text": "Décret n°69-1026 du 17 novembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000877791", "@numtexte": "69-1026", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-11-17" }, { "@id": "JORFTEXT000000335661", "#text": "Décret n°69-1183 du 24 décembre 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000335661", "@numtexte": "69-1183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000693792", "#text": "Décret n°69-1227 du 30 décembre 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000693792", "@numtexte": "69-1227", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-12-30" }, { "@id": "JORFTEXT000000442028", "#text": "Arrêté du 24 février 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000442028", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1970-02-24" }, { "@id": "JORFTEXT000000875936", "#text": "Décret n°70-957 du 21 octobre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000875936", "@numtexte": "70-957", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-10-21" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000001491409", "@num": "89", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 89, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000002279851", "@num": "98", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 98, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000002279851", "@num": "98", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 98, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000874226", "#text": "Loi n°70-1283 du 31 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFARTI000002072463", "@num": "45", "#text": "Loi n°70-1283 du 31 décembre 1970 - art. 45, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000334109", "#text": "Décret n°71-12 du 6 janvier 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000334109", "@numtexte": "71-12", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-01-06" }, { "@id": "JORFTEXT000000845971", "#text": "Circulaire du 18 janvier 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000845971", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1971-01-18" }, { "@id": "JORFTEXT000000495077", "#text": "Décret n°71-702 du 25 août 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000495077", "@numtexte": "71-702", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-08-25" }, { "@id": "JORFTEXT000000874699", "#text": "Loi n°71-1025 du 24 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFARTI000001295137", "@num": "21", "#text": "Loi n°71-1025 du 24 décembre 1971 - art. 21, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFTEXT000000694576", "#text": "Décret n°72-309 du 21 avril 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000694576", "@numtexte": "72-309", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-21" }, { "@id": "JORFARTI000001876522", "@num": "8", "#text": "Décret n°72-309 du 21 avril 1972 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000694576", "@numtexte": "72-309", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-21" }, { "@id": "JORFTEXT000000875285", "#text": "Décret n°75-46 du 22 janvier 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000875285", "@numtexte": "75-46", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-22" }, { "@id": "JORFTEXT000000328845", "#text": "Décret n°77-240 du 7 mars 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000328845", "@numtexte": "77-240", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-07" }, { "@id": "JORFTEXT000000704665", "#text": "Loi n°77-618 du 16 juin 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704665", "@numtexte": "77-618", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-16" }, { "@id": "JORFTEXT000000704926", "#text": "Loi n°78-653 du 22 juin 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFARTI000001496596", "@num": "6", "#text": "Loi n°78-653 du 22 juin 1978 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "JORFTEXT000000880699", "#text": "Décret n°79-113 du 25 janvier 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000880699", "@numtexte": "79-113", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-25" }, { "@id": "JORFARTI000002477528", "@num": "1", "#text": "Décret n°79-113 du 25 janvier 1979 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880699", "@numtexte": "79-113", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1979-01-25" }, { "@id": "LEGIARTI000006296379", "@num": "15", "#text": "Loi n°80-834 du 24 octobre 1980 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "LEGIARTI000024042204", "@num": "15", "#text": "Loi n°80-834 du 24 octobre 1980 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000516969", "#text": "Décret n°85-554 du 14 mai 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000516969", "@numtexte": "85-554", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-14" }, { "@id": "LEGIARTI000006317555", "@num": "40", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275477", "@num": "75", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000002277235", "@num": "75", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 75, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000197017", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000197017", "@nortexte": "MENR9603357A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-11-19" }, { "@id": "JORFTEXT000000206724", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000206724", "@nortexte": "MENC9802212A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-19" }, { "@id": "JORFTEXT000000377949", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000377949", "@nortexte": "MENE9900772A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-04-13" }, { "@id": "JORFTEXT000000396515", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000396515", "@nortexte": "MENE9901455A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-07-06" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000221912", "#text": "LOI2001-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000221912", "@nortexte": "ECOX0100063L", "@numtexte": "2001-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-11" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006346026", "@num": "L233-5", "#text": "CODE DES COAbMUNES. - art. L233-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346027", "@num": "L233-6", "#text": "CODE DES COAbMUNES. - art. L233-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346030", "@num": "L233-7", "#text": "CODE DES COAbMUNES. - art. L233-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346032", "@num": "L233-8", "#text": "CODE DES COAbMUNES. - art. L233-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346021", "@num": "L233-3", "#text": "CODE DES COMMUNES. - art. L233-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346022", "@num": "L233-3", "#text": "CODE DES COMMUNES. - art. L233-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346024", "@num": "L233-4", "#text": "CODE DES COMMUNES. - art. L233-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346029", "@num": "L233-7", "#text": "CODE DES COMMUNES. - art. L233-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346031", "@num": "L233-8", "#text": "CODE DES COMMUNES. - art. L233-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006345918", "@num": "L253-7", "#text": "CODE DES COMMUNES. - art. L253-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307349", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307361", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307352", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307350", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307363", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307354", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307345", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307353", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307355", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307364", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L314-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610785", "@num": "L314-5", "#text": "Code forestier - art. L314-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610787", "@num": "L314-6", "#text": "Code forestier - art. L314-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610790", "@num": "L314-7", "#text": "Code forestier - art. L314-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610792", "@num": "L314-8", "#text": "Code forestier - art. 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Article (Loi n°69-717 du 8 juillet 1969 ART. 1 : MODIFIE L'ART. 219 (CONDITIONS D'EXERCICE DES FONCTIONS DE COMMISSAIRES AUX COMPTES) DE LA LOI DU 24-07-1966)