{ "article": { "LEGIARTI000006263780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006263780", "URL": "article/LEGI/ARTI/00/00/06/26/37/LEGIARTI000006263780.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHC6FXXXXX003AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006737838", "@num": "D623-10", "#text": "Code de la sécurité sociale. - art. D623-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737843", "@num": "D623-11", "#text": "Code de la sécurité sociale. - art. 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D623-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737822", "@num": "D623-5", "#text": "Code de la sécurité sociale. - art. D623-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737823", "@num": "D623-6", "#text": "Code de la sécurité sociale. - art. D623-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737824", "@num": "D623-7", "#text": "Code de la sécurité sociale. - art. D623-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737826", "@num": "D623-8", "#text": "Code de la sécurité sociale. - art. D623-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737829", "@num": "D623-9", "#text": "Code de la sécurité sociale. - art. D623-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737830", "@num": "D623-9-1", "#text": "Code de la sécurité sociale. - art. D623-9-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737831", "@num": "D623-9-2", "#text": "Code de la sécurité sociale. - art. D623-9-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737832", "@num": "D623-9-3", "#text": "Code de la sécurité sociale. - art. D623-9-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737833", "@num": "D623-9-4", "#text": "Code de la sécurité sociale. - art. D623-9-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737834", "@num": "D623-9-5", "#text": "Code de la sécurité sociale. - art. D623-9-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000461512", "@nor": "SANS0721468D", "@num": "2007-709", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-709 du 4 mai 2007 relatif à la création du régime social des indépendants et modifiant le code de la sécurité sociale (troisième partie : Décrets simples)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000461512", "@c_titre_court": "Décret n°2007-709 du 4 mai 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-709 du 4 mai 2007 relatif à la création du régime social des indépendants et modifiant le code de la sécurité sociale (troisième partie : Décrets simples).", "@debut": "2007-05-05", "@id_txt": "LEGITEXT000006056132", "@c_titre_court": "Décret n°2007-709 du 4 mai 2007" } ], "@ministere": "MINISTERE DE LA SANTE ET DES SOLIDARITES", "@date_publi": "2007-05-05", "@date_signature": "2007-05-04", "@num_parution_jo": "0105" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006263780", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002290678", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006737814": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-05-25", "DATE_DEBUT": "2007-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006737814", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737814.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D02AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767162", "@num": "1", "#text": "Décret n°70-312 du 25 mars 1970 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767162", "@num": "1", "#text": "Décret n°70-312 du 25 mars 1970 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000046891924", "@num": "2", "#text": "Décret n°2023-1 du 2 janvier 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046865681", "@nortexte": "SPRS2233369D", "@numtexte": "2023-1", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-02" }, { "@id": "LEGIARTI000038688569", "@num": "D613-4-2", "#text": "Code de la sécurité sociale. - art. D613-4-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948626", "@num": "D623-3", "#text": "Code de la sécurité sociale. - art. D623-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737820", "@num": "D623-4", "#text": "Code de la sécurité sociale. - art. D623-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966334", "@num": "D623-5", "#text": "Code de la sécurité sociale. - art. D623-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966455", "@num": "D623-6", "#text": "Code de la sécurité sociale. - art. D623-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948594", "@num": "D646-1", "#text": "Code de la sécurité sociale. - art. D646-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041926583", "@num": "D646-2", "#text": "Code de la sécurité sociale. - art. D646-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948587", "@num": "D646-3", "#text": "Code de la sécurité sociale. - art. D646-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948577", "@num": "D646-4", "#text": "Code de la sécurité sociale. - art. D646-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737812", "@fin": "1993-10-16", "@num": "D623-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737813", "@fin": "2007-05-05", "@num": "D623-2", "@etat": "MODIFIE", "@debut": "1993-10-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737814", "@fin": "2020-05-25", "@num": "D623-2", "@etat": "MODIFIE", "@debut": "2007-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041966433", "@fin": "2021-07-01", "@num": "D623-2", "@etat": "MODIFIE", "@debut": "2020-05-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043495239", "@fin": "2999-01-01", "@num": "D623-2", "@etat": "VIGUEUR", "@debut": "2021-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de la présente section sont applicables aux caisses nationales, aux caisses, unions de caisses et sections de caisses des organisations autonomes des professions libérales.
\n
" } }, "LEGIARTI000006737817": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-05-25", "DATE_DEBUT": "2007-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006737817", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737817.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D03AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767173", "@num": "10", "#text": "Décret n°70-312 du 25 mars 1970 - art. 10 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767175", "@num": "12", "#text": "Décret n°70-312 du 25 mars 1970 - art. 12 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767180", "@num": "17", "#text": "Décret n°70-312 du 25 mars 1970 - 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art. 22 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767189", "@num": "25", "#text": "Décret n°70-312 du 25 mars 1970 - art. 25 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767193", "@num": "29", "#text": "Décret n°70-312 du 25 mars 1970 - art. 29 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767165", "@num": "3", "#text": "Décret n°70-312 du 25 mars 1970 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767200", "@num": "35", "#text": "Décret n°70-312 du 25 mars 1970 - 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art. 58 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767230", "@num": "63", "#text": "Décret n°70-312 du 25 mars 1970 - art. 63 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000044944117", "@num": "1", "#text": "Décret n°2021-1937 du 30 décembre 2021 - 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D253-75 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735964", "@num": "D253-83", "#text": "Code de la sécurité sociale. - art. D253-83 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736176", "@num": "D253-9", "#text": "Code de la sécurité sociale. - art. D253-9 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038622104", "@num": "D613-29", "#text": "Code de la sécurité sociale. - art. D613-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737812", "@num": "D623-2", "#text": "Code de la sécurité sociale. - art. D623-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047983306", "@num": "D623-8", "#text": "Code de la sécurité sociale. - art. D623-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737815", "@fin": "1993-10-16", "@num": "D623-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737816", "@fin": "2007-05-05", "@num": "D623-3", "@etat": "MODIFIE", "@debut": "1993-10-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737817", "@fin": "2020-05-25", "@num": "D623-3", "@etat": "MODIFIE", "@debut": "2007-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041966400", "@fin": "2022-01-01", "@num": "D623-3", "@etat": "MODIFIE", "@debut": "2020-05-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044948626", "@fin": "2999-01-01", "@num": "D623-3", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont applicables aux organismes mentionnés à l'article D. 623-2 les articles D. 253-5, D. 253-9 à D. 253-11, l'article D. 253-12 à l'exception du membre de phrase commençant par \" en présence \" et se terminant par \" l'organisme \" qui est remplacé par le membre de phrase suivant : \" en présence du conseil d'administration, du directeur de l'organisme et d'un représentant de la caisse nationale \", l'article D. 253-13, l'article D. 253-15 à l'exception du membre de phrase commençant par \" auprès \" et se terminant par \" D. 253-1 \", l'article D. 253-16 à l'exception du membre de phrase commençant par \" conformément \" et se terminant par \" R. 243-21 \" et à l'exception de la troisième phrase du premier alinéa, les articles D. 253-18, D. 253-20 à D. 253-28, D. 253-30, D. 253-42 à D. 253-48, l'article D. 253-49 à l'exception des deux premiers alinéas, les articles D. 253-50, D. 253-51, D. 253-53, D. 253-54, D. 253-56, D. 253-58, D. 253-59, D. 253-62, D. 253-63, D. 253-68 à D. 253-73 et D. 253-75 à D. 253-83.
\n
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art. 72 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767170", "@num": "8", "#text": "Décret n°70-312 du 25 mars 1970 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000046891924", "@num": "2", "#text": "Décret n°2023-1 du 2 janvier 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046865681", "@nortexte": "SPRS2233369D", "@numtexte": "2023-1", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-02" }, { "@id": "LEGIARTI000006737459", "@num": "D611-11", "#text": "Code de la sécurité sociale. - art. D611-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737460", "@num": "D611-12", "#text": "Code de la sécurité sociale. - art. D611-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737467", "@num": "D611-17", "#text": "Code de la sécurité sociale. - art. D611-17 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737470", "@num": "D611-20", "#text": "Code de la sécurité sociale. - art. D611-20 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737472", "@num": "D611-22", "#text": "Code de la sécurité sociale. - art. D611-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737473", "@num": "D611-23", "#text": "Code de la sécurité sociale. - art. D611-23 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737478", "@num": "D611-27", "#text": "Code de la sécurité sociale. - art. D611-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737482", "@num": "D611-31", "#text": "Code de la sécurité sociale. - art. D611-31 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737486", "@num": "D611-35", "#text": "Code de la sécurité sociale. - art. D611-35 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737455", "@num": "D611-7", "#text": "Code de la sécurité sociale. - art. D611-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038622228", "@num": "D613-4-3", "#text": "Code de la sécurité sociale. - art. D613-4-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737812", "@num": "D623-2", "#text": "Code de la sécurité sociale. - art. D623-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948594", "@num": "D646-1", "#text": "Code de la sécurité sociale. - art. D646-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948577", "@num": "D646-4", "#text": "Code de la sécurité sociale. - art. D646-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967613", "@num": "D663-1", "#text": "Code de la sécurité sociale. - art. D663-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737818", "@fin": "1993-10-16", "@num": "D623-4", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737819", "@fin": "2007-05-05", "@num": "D623-4", "@etat": "MODIFIE", "@debut": "1993-10-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737820", "@fin": "2020-05-25", "@num": "D623-4", "@etat": "MODIFIE", "@debut": "2007-05-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041966340", "@fin": "2999-01-01", "@num": "D623-4", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont applicables aux organismes mentionnés à l'article D. 623-2 les articles D. 611-7, D. 611-11, D. 611-12, D. 611-17, D. 611-20, D. 611-22, D. 611-23, D. 611-27 à D. 611-31 et D. 611-35.
\n
" } }, "LEGIARTI000006737822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737822", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737822.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D05AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000303570", "#text": "Décret 70-312 1970-03-25 art. 2 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000046891924", "@num": "2", "#text": "Décret n°2023-1 du 2 janvier 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046865681", "@nortexte": "SPRS2233369D", "@numtexte": "2023-1", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-02" }, { "@id": "LEGIARTI000038622219", "@num": "D613-10", "#text": "Code de la sécurité sociale. - art. D613-10 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948594", "@num": "D646-1", "#text": "Code de la sécurité sociale. - art. D646-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737822", "@fin": "2007-05-05", "@num": "D623-5", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020495196", "@fin": "2020-05-25", "@num": "D623-5", "@etat": "MODIFIE", "@debut": "2009-04-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041966334", "@fin": "2999-01-01", "@num": "D623-5", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations financières et comptables des caisses d'assurance vieillesse des personnes non salariées sont effectuées, sous le contrôle du conseil d'administration, par un directeur et un agent comptable *autorités compétentes*.
\n
" } }, "LEGIARTI000006737823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737823", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737823.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D06AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767167", "@num": "5", "#text": "Décret n°70-312 du 25 mars 1970 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767167", "@num": "5", "#text": "Décret n°70-312 du 25 mars 1970 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006785184", "@num": "ANNEXE, 45", "#text": "Arrêté du 30 juillet 1987 - art. ANNEXE, 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000663795", "@nortexte": "ASES8701140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-30" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000046891924", "@num": "2", "#text": "Décret n°2023-1 du 2 janvier 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046865681", "@nortexte": "SPRS2233369D", "@numtexte": "2023-1", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-02" }, { "@id": "LEGIARTI000038688561", "@num": "D613-4-5", "#text": "Code de la sécurité sociale. - art. D613-4-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737860", "@num": "D623-24", "#text": "Code de la sécurité sociale. - art. D623-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948594", "@num": "D646-1", "#text": "Code de la sécurité sociale. - art. D646-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737823", "@fin": "2007-05-05", "@num": "D623-6", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041966455", "@fin": "2999-01-01", "@num": "D623-6", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations de recettes et de dépenses effectuées par le directeur et l'agent comptable sont suivies dans une comptabilité aménagée de manière à faire apparaître distinctement celles relatives :
\n
1°) à chaque gestion technique des risques ;
\n
2°) à la gestion des opérations administratives ;
\n
3°) à la gestion de l'action sociale ;
\n
4°) à la gestion des établissements et oeuvres.
\n
Pour chaque organisation autonome, la liste des gestions techniques est soumise à l'approbation du ministre chargé de la sécurité sociale.
" } }, "LEGIARTI000006737824": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737824", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737824.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D07AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767168", "@num": "6", "#text": "Décret n°70-312 du 25 mars 1970 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767168", "@num": "6", "#text": "Décret n°70-312 du 25 mars 1970 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006785184", "@num": "ANNEXE, 45", "#text": "Arrêté du 30 juillet 1987 - art. ANNEXE, 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000663795", "@nortexte": "ASES8701140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-30" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000038622207", "@num": "D613-10-1", "#text": "Code de la sécurité sociale. - art. D613-10-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737824", "@fin": "2007-05-05", "@num": "D623-7", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041966452", "@fin": "2999-01-01", "@num": "D623-7", "@etat": "VIGUEUR", "@debut": "2020-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations d'administration, l'action sociale, les établissements et oeuvres donnent lieu à l'établissement d'états annuels de prévisions de recettes et de dépenses. Les états annuels de prévisions afférents aux opérations d'administration sont établis en fonction de la dotation affectée à ces opérations selon la réglementation en vigueur.
\n
" } }, "LEGIARTI000006737826": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1993-10-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006737826", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737826.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D08AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767172", "@num": "9", "#text": "Décret n°70-312 du 25 mars 1970 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767172", "@num": "9", "#text": "Décret n°70-312 du 25 mars 1970 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006777173", "@num": "4", "#text": "Décret n°93-1168 du 14 octobre 1993 - art. 4 () JORF 16 octobre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000517617", "@nortexte": "SPSS9302356D", "@numtexte": "93-1168", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-14" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000046891924", "@num": "2", "#text": "Décret n°2023-1 du 2 janvier 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046865681", "@nortexte": "SPRS2233369D", "@numtexte": "2023-1", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-01-02" }, { "@id": "LEGIARTI000006736220", "@num": "D253-28", "#text": "Code de la sécurité sociale. - art. D253-28 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038622199", "@num": "D613-13-1", "#text": "Code de la sécurité sociale. - art. D613-13-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737825", "@fin": "1993-10-16", "@num": "D623-8", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041966448", "@fin": "2022-01-01", "@num": "D623-8", "@etat": "MODIFIE", "@debut": "2020-05-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737826", "@fin": "2007-05-05", "@num": "D623-8", "@etat": "ABROGE", "@debut": "1993-10-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044948611", "@fin": "2023-08-20", "@num": "D623-8", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047983306", "@fin": "2999-01-01", "@num": "D623-8", "@etat": "VIGUEUR", "@debut": "2023-08-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les encaissements effectués en exécution des obligations constatées par un contrat, une convention ou un titre de propriété dont l'agent comptable assure la conservation, par application de l'article D. 253-28, donnent lieu annuellement à la délivrance par le directeur d'ordres de recettes de régularisation soit individuels, soit collectifs.
\n
Les encaissements de recettes non liquidées par la caisse font l'objet d'ordres de recette collectifs journaliers.
" } }, "LEGIARTI000006737829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1997-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006737829", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D09AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767174", "@num": "11", "#text": "Décret n°70-312 du 25 mars 1970 - art. 11 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767174", "@num": "11", "#text": "Décret n°70-312 du 25 mars 1970 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006771555", "@num": "1", "#text": "Décret n°97-267 du 18 mars 1997 - art. 1 () JORF 22 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006771559", "@num": "5", "#text": "Décret n°97-267 du 18 mars 1997 - art. 5 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale D623-9-1 à D623-9-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737827", "@fin": "1993-10-16", "@num": "D623-9", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737828", "@fin": "1997-03-22", "@num": "D623-9", "@etat": "MODIFIE", "@debut": "1993-10-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737829", "@fin": "2007-05-05", "@num": "D623-9", "@etat": "ABROGE", "@debut": "1997-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les recettes de toute nature, à l'exception de celles visées aux articles D. 623-9-1 à D. 623-9-4, se rattachent à l'exercice au cours duquel elles ont été liquidées.
\n
Au début de chaque exercice, le directeur dispose d'un délai de dix jours pour procéder à l'émission des ordres de recettes correspondant aux droits acquis au cours de l'exercice précédent.
" } }, "LEGIARTI000006737830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-9-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1997-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006737830", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737830.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D09BXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000564589", "#text": "Décret 97-267 1997-03-18 art. 5 : les présentes dispositions sont applicables à compter de l'exercice comptable 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006771556", "@num": "2", "#text": "Décret n°97-267 du 18 mars 1997 - art. 2 () JORF 22 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737830", "@fin": "2007-05-05", "@num": "D623-9-1", "@etat": "ABROGE", "@debut": "1997-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations, majorations de retard et pénalités se rattachent à l'exercice au cours duquel les droits des organismes de recouvrement ont été acquis. Au début de chaque exercice, le directeur dispose d'un délai d'un mois pour constater les droits acquis sur cotisations, majorations de retard et pénalités au cours de l'exercice précédent.
\n
" } }, "LEGIARTI000006737831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-9-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1997-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006737831", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737831.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D09CXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000564589", "#text": "Décret 97-267 1997-03-18 art. 5 : les présentes dispositions sont applicables à compter de l'exercice comptable 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006771556", "@num": "2", "#text": "Décret n°97-267 du 18 mars 1997 - art. 2 () JORF 22 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737831", "@fin": "2007-05-05", "@num": "D623-9-2", "@etat": "ABROGE", "@debut": "1997-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations qui se rattachent à un exercice mais dont les justificatifs n'ont pas été produits au cours de cet exercice sont comptabilisées à la clôture de l'exercice en produits à recevoir. L'évaluation forfaitaire de ces produits est justifiée par un état établi par les organismes de recouvrement valant pièce justificative à la comptabilisation de ces produits à recevoir.
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" } }, "LEGIARTI000006737832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-9-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1997-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006737832", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737832.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D09DXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000564589", "#text": "Décret 97-267 1997-03-18 art. 5 : les présentes dispositions sont applicables à compter de l'exercice comptable 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006771556", "@num": "2", "#text": "Décret n°97-267 du 18 mars 1997 - art. 2 () JORF 22 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737832", "@fin": "2007-05-05", "@num": "D623-9-3", "@etat": "ABROGE", "@debut": "1997-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dès lors que le recouvrement sur le cotisant de tout ou partie de la créance des organismes de recouvrement apparaît incertain, cette créance doit être considérée comme douteuse et transférée au compte correspondant ouvert à cet effet au plan comptable des organismes de sécurité sociale.
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" } }, "LEGIARTI000006737833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-9-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1997-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006737833", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737833.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D09EXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000564589", "#text": "Décret 97-267 1997-03-18 art. 5 : les présentes dispositions sont applicables à compter de l'exercice comptable 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006771556", "@num": "2", "#text": "Décret n°97-267 du 18 mars 1997 - art. 2 () JORF 22 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737833", "@fin": "2007-05-05", "@num": "D623-9-4", "@etat": "ABROGE", "@debut": "1997-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une provision pour dépréciation doit être constituée par les organismes de recouvrement dès lors que le recouvrement de la créance s'avère incertain. Le montant de cette provision est évalué en fonction de la situation particulière des débiteurs de cotisations. Ce montant peut être calculé à partir d'une estimation forfaitaire sous réserve que la méthode retenue permette une approximation suffisante retenant comme référence des créances et des situations de même nature dont les risques de non-recouvrement sont identiques.
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La comptabilisation des provisions est justifiée par un état fixant le montant des provisions arrêté suivant les principes de calcul visés à l'alinéa précédent.
" } }, "LEGIARTI000006737834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-9-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1997-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006737834", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737834.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D09FXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000564589", "#text": "Décret 97-267 1997-03-18 art. 5 : les présentes dispositions sont applicables à compter de l'exercice comptable 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006771556", "@num": "2", "#text": "Décret n°97-267 du 18 mars 1997 - art. 2 () JORF 22 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale D623-9-1 à D623-9-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737834", "@fin": "2007-05-05", "@num": "D623-9-5", "@etat": "ABROGE", "@debut": "1997-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une instruction conjointe du ministre chargé du budget et du ministre chargé de la sécurité sociale détermine les règles générales relatives aux principes comptables visés aux articles D. 623-9-1 à D. 623-9-4.
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Une instruction de la caisse nationale fixe les modalités pratiques de mise en oeuvre des dispositions contenues dans les articles visés à l'alinéa précédent. Cette instruction précise notamment les principes retenus pour le calcul des provisions. Les méthodes de contrôle, mises en oeuvre par la caisse nationale, des opérations de régularisations sont également décrites dans cette instruction.
" } }, "LEGIARTI000006737838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-10", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1997-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006737838", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737838.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D10AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767176", "@num": "13", "#text": "Décret n°70-312 du 25 mars 1970 - art. 13 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767176", "@num": "13", "#text": "Décret n°70-312 du 25 mars 1970 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000564589", "#text": "Décret 97-267 1997-03-18 art. 5 : les présentes dispositions sont applicables à compter de l'exercice comptable 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006771557", "@num": "3", "#text": "Décret n°97-267 du 18 mars 1997 - art. 3 () JORF 22 mars 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000564589", "@nortexte": "TASS9624539D", "@numtexte": "97-267", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-18" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale D623-10-1 à D623-10-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737836", "@fin": "1993-10-16", "@num": "D623-10", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737837", "@fin": "1997-03-22", "@num": "D623-10", "@etat": "MODIFIE", "@debut": "1993-10-16", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737838", "@fin": "2007-05-05", "@num": "D623-10", "@etat": "ABROGE", "@debut": "1997-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dépenses de toute nature ainsi que les dépenses des gestions administratives et financières, à l'exception de celles visées aux articles D. 623-10-1 à D. 623-10-3, se rattachent à l'exercice au cours duquel elles ont été liquidées et ordonnancées.
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Au début de chaque exercice, le directeur dispose d'un délai de dix jours pour procéder à l'émission des ordres de dépenses correspondant aux services faits au cours de l'exercice précédent.
" } }, "LEGIARTI000006737843": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-11", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737843", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737843.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D11AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767185", "@num": "21", "#text": "Décret n°70-312 du 25 mars 1970 - art. 21 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767185", "@num": "21", "#text": "Décret n°70-312 du 25 mars 1970 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737843", "@fin": "2007-05-05", "@num": "D623-11", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les opérations d'administration, l'action sociale, les établissements et oeuvres, les imputations de dépenses reconnues erronées pendant le cours d'un exercice sont rectifiées dans les écritures de l'agent comptable au moyen de certificats de réimputation délivrés par le directeur.
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" } }, "LEGIARTI000006737845": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-12", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1993-10-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006737845", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737845.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D12AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767190", "@num": "26", "#text": "Décret n°70-312 du 25 mars 1970 - art. 26 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767190", "@num": "26", "#text": "Décret n°70-312 du 25 mars 1970 - art. 26 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006777178", "@num": "7", "#text": "Décret n°93-1168 du 14 octobre 1993 - art. 7 () JORF 16 octobre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000517617", "@nortexte": "SPSS9302356D", "@numtexte": "93-1168", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-14" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006737850", "@num": "D623-15", "#text": "Code de la sécurité sociale. - art. D623-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737844", "@fin": "1993-10-16", "@num": "D623-12", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737845", "@fin": "2007-05-05", "@num": "D623-12", "@etat": "ABROGE", "@debut": "1993-10-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agent comptable est chargé de la comptabilité générale. Il en est responsable et, à ce titre, il peut vérifier l'exactitude des comptes individuels dont la tenue incombe aux services techniques. L'agent comptable est également chargé de la comptabilité auxiliaire des comptes cotisants.
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L'agent comptable tient la comptabilité analytique d'exploitation lorsque celle-ci est prévue par la réglementation.
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Il peut également être chargé de la comptabilité matières. Dans le cas où il n'est pas chargé de la comptabilité matières, celle-ci est néanmoins tenue sous sa surveillance.
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Le matériel et le mobilier font l'objet d'un inventaire détenu à la fois par le directeur et par l'agent comptable. Cet inventaire ne doit pas comprendre les fournitures consommables.
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Il doit être périodiquement vérifié pour constater les destructions par usure ou par toute autre cause. Le directeur est responsable du mobilier et du matériel. Les destructions ou sorties de matériel doivent faire l'objet de pièces justificatives remises par le directeur à l'agent comptable pour permettre la mise à jour de l'inventaire détenu par ce dernier.
" } }, "LEGIARTI000006737847": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-13", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1993-10-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006737847", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737847.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D13AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767191", "@num": "27", "#text": "Décret n°70-312 du 25 mars 1970 - art. 27 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767191", "@num": "27", "#text": "Décret n°70-312 du 25 mars 1970 - art. 27 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGITEXT000006074022", "#text": "Arrêté du 24 juin 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000442985", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-06-24" }, { "@id": "LEGIARTI000006786596", "@num": "1", "#text": "Arrêté du 24 juin 1970 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000442985", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-06-24" }, { "@id": "LEGIARTI000006786599", "@num": "2", "#text": "Arrêté du 24 juin 1970 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000442985", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-06-24" }, { "@id": "LEGIARTI000006786601", "@num": "3", "#text": "Arrêté du 24 juin 1970 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000442985", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-06-24" }, { "@id": "LEGIARTI000006786603", "@num": "4", "#text": "Arrêté du 24 juin 1970 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000442985", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-06-24" }, { "@id": "LEGIARTI000006786605", "@num": "5", "#text": "Arrêté du 24 juin 1970 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000442985", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1970-06-24" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGITEXT000006058819", "#text": "Arrêté du 17 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000301648", "@nortexte": "SPSS8900382A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-17" }, { "@id": "LEGIARTI000006786438", "@num": "5", "#text": "Arrêté du 17 février 1989 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000301648", "@nortexte": "SPSS8900382A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-17" }, { "@id": "LEGIARTI000006777182", "@num": "11", "#text": "Décret n°93-1168 du 14 octobre 1993 - art. 11 () JORF 16 octobre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000517617", "@nortexte": "SPSS9302356D", "@numtexte": "93-1168", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-14" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006737848", "@num": "D623-14", "#text": "Code de la sécurité sociale. - art. D623-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737849", "@num": "D623-15", "#text": "Code de la sécurité sociale. - art. D623-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737846", "@fin": "1993-10-16", "@num": "D623-13", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737847", "@fin": "2007-05-05", "@num": "D623-13", "@etat": "ABROGE", "@debut": "1993-10-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les caisses d'assurance vieillesse des travailleurs non salariés sont tenues, d'une part, de contracter une assurance contre les détournements ou vols d'espèces, soit dans les locaux de la caisse, soit en cours de transport, et, d'autre part, de prendre matériellement les mesures de sécurité qui s'imposent à l'occasion de la manipulation des espèces et de la garde des valeurs.
\n
" } }, "LEGIARTI000006737850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-15", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1993-10-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006737850", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737850.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D15AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767194", "@num": "30", "#text": "Décret n°70-312 du 25 mars 1970 - art. 30 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767194", "@num": "30", "#text": "Décret n°70-312 du 25 mars 1970 - art. 30 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006777179", "@num": "8", "#text": "Décret n°93-1168 du 14 octobre 1993 - art. 8 () JORF 16 octobre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000517617", "@nortexte": "SPSS9302356D", "@numtexte": "93-1168", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-14" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006737844", "@num": "D623-12", "#text": "Code de la sécurité sociale. - art. D623-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737849", "@fin": "1993-10-16", "@num": "D623-15", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737850", "@fin": "2007-05-05", "@num": "D623-15", "@etat": "ABROGE", "@debut": "1993-10-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de vacance d'emploi par suite de décès, démission, licenciement ou pour toute autre cause, le conseil d'administration, sur proposition du directeur, procède à la désignation d'un agent comptable intérimaire.
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En cas d'urgence, le président du conseil d'administration peut procéder, sur proposition du directeur, à cette désignation, qui doit être ratifiée par le conseil d'administration dans sa prochaine séance.
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L'agent comptable intérimaire est installé dans les conditions de l'article D. 253-12.
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La durée de cet intérim ne peut excéder six mois, sauf renouvellement d'égale durée dans les mêmes conditions.
" } }, "LEGIARTI000006737852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-17", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737852", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737852.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D17AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767197", "@num": "33", "#text": "Décret n°70-312 du 25 mars 1970 - art. 33 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767197", "@num": "33", "#text": "Décret n°70-312 du 25 mars 1970 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006746960", "@num": "R123-52", "#text": "Code de la sécurité sociale. - art. R123-52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751518", "@num": "R623-16", "#text": "Code de la sécurité sociale. - art. R623-16 (AbD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751765", "@num": "R641-10", "#text": "Code de la sécurité sociale. - art. R641-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737852", "@fin": "2007-05-05", "@num": "D623-17", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agent comptable est, en outre, soumis aux vérifications prévues par les lois et règlements en vigueur.
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Il est tenu de présenter sa comptabilité à toute réquisition des agents de contrôle dûment habilités par la caisse nationale intéressée.
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S'il refuse, soit à la commission de contrôle prévue à l'article précédent, soit à un vérificateur dûment habilité, de présenter sa comptabilité ou d'établir l'inventaire des fonds et valeurs, il est immédiatement suspendu de ses fonctions par le ministre chargé de la sécurité sociale ou le ministre chargé du budget, ou leur représentant territorial dans les conditions prévues, selon le cas, par l'article R. 123-52 ou par l'article R. 641-10.
\n
La même mesure est prise contre lui s'il est constaté une irrégularité d'une nature telle que sa fidélité puisse être mise en doute.
" } }, "LEGIARTI000006737854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-18", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1993-10-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006737854", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737854.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D18AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767199", "@num": "34", "#text": "Décret n°70-312 du 25 mars 1970 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767199", "@num": "34", "#text": "Décret n°70-312 du 25 mars 1970 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006777180", "@num": "9", "#text": "Décret n°93-1168 du 14 octobre 1993 - art. 9 () JORF 16 octobre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000517617", "@nortexte": "SPSS9302356D", "@numtexte": "93-1168", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-10-14" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006736220", "@num": "D253-28", "#text": "Code de la sécurité sociale. - art. D253-28 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737853", "@fin": "1993-10-16", "@num": "D623-18", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737854", "@fin": "2007-05-05", "@num": "D623-18", "@etat": "ABROGE", "@debut": "1993-10-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agent comptable est, dans les conditions définies ci-après, personnellement et pécuniairement responsable :
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1°) de l'encaissement régulier des ordres de recette qui lui sont remis par le directeur ;
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2°) de l'encaissement, à leur échéance, des créances constatées par un contrat, une convention ou un titre de propriété dont il assure la conservation par application de l'article D. 253-28 ;
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3°) de l'exécution des dépenses qu'il est tenu de faire ;
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4°) de la garde et de la conservation des fonds et valeurs ;
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5°) de la position des comptes de disponibilités courantes qu'il surveille et dont il ordonne les mouvements ;
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6°) de la justification de ses opérations comptables, ainsi que de l'exacte concordance entre les résultats de ses opérations et de la position de ses comptes de disponibilités.
" } }, "LEGIARTI000006737855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-19", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737855", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737855.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D19AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767204", "@num": "39", "#text": "Décret n°70-312 du 25 mars 1970 - art. 39 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767204", "@num": "39", "#text": "Décret n°70-312 du 25 mars 1970 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006737857", "@num": "D623-21", "#text": "Code de la sécurité sociale. - art. D623-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737855", "@fin": "2007-05-05", "@num": "D623-19", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le cas de recettes techniques liquidées par la caisse, l'agent comptable peut procéder à des vérifications. La responsabilité pécuniaire de l'agent comptable est mise en cause si, au 1er janvier de chaque année, il n'a pas soumis au directeur la liste des créances non recouvrées à cette date.
\n
" } }, "LEGIARTI000006737856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-20", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737856", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737856.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D20AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767205", "@num": "40", "#text": "Décret n°70-312 du 25 mars 1970 - art. 40 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767205", "@num": "40", "#text": "Décret n°70-312 du 25 mars 1970 - art. 40 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737856", "@fin": "2007-05-05", "@num": "D623-20", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En ce qui concerne les autres créances, qu'il s'agisse de celles prises en charge au vu d'un ordre de recette ou de celles constatées par les titres de propriété ou les titres de créance conservés par l'agent comptable, la responsabilité pécuniaire de ce dernier est mise en cause si, le 15 de chaque mois, il n'a pas soumis au directeur la liste des créances non recouvrées le premier jour de ce mois, qui sont arrivées à échéance au cours du mois précédant le mois écoulé.

\n
\n
" } }, "LEGIARTI000006737857": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-21", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737857", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737857.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D21AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767206", "@num": "41", "#text": "Décret n°70-312 du 25 mars 1970 - art. 41 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767206", "@num": "41", "#text": "Décret n°70-312 du 25 mars 1970 - art. 41 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006737855", "@num": "D623-19", "#text": "Code de la sécurité sociale. - art. D623-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737857", "@fin": "2007-05-05", "@num": "D623-21", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La prise en charge de l'ordre de recette est datée et signée par l'agent comptable ou son délégué.
\n
L'agent comptable ou son délégué certifie avoir effectué la vérification dans les conditions prévues à l'article D. 623-19 par l'apposition de son visa sur l'ordre de recette.
" } }, "LEGIARTI000006737858": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-22", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737858", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737858.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D22AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767210", "@num": "44", "#text": "Décret n°70-312 du 25 mars 1970 - art. 44 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767210", "@num": "44", "#text": "Décret n°70-312 du 25 mars 1970 - art. 44 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006737859", "@num": "D623-23", "#text": "Code de la sécurité sociale. - art. D623-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737858", "@fin": "2007-05-05", "@num": "D623-22", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La responsabilité pécuniaire de l'agent comptable est mise en cause si, lors du paiement, il n'a pas porté sur les pièces justificatives une mention constatant le paiement.
\n
Sauf en ce qui concerne les prestations légales, le contrôle de la validité de la créance a pour objet de vérifier, conformément à l'acte d'engagement, les droits des bénéficiaires ou la réalité soit des fournitures livrées, soit des services accomplis par le créancier, et l'exactitude des calculs de liquidation établis par le directeur.
\n
En ce qui concerne les prestations sociales, l'agent comptable peut procéder à des vérifications consistant à contrôler l'exactitude matérielle des calculs, à constater l'existence des justifications produites et leur conformité, quant à leur nombre et à leur nature, à la réglementation en vigueur ou aux décisions prises.
" } }, "LEGIARTI000006737859": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-23", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737859", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737859.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D23AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767211", "@num": "45", "#text": "Décret n°70-312 du 25 mars 1970 - art. 45 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767211", "@num": "45", "#text": "Décret n°70-312 du 25 mars 1970 - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006737664", "@num": "D613-28", "#text": "Code de la sécurité sociale. - art. D613-28 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737858", "@num": "D623-22", "#text": "Code de la sécurité sociale. - art. D623-22 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737859", "@fin": "2007-05-05", "@num": "D623-23", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'agent comptable ou son délégué certifie avoir effectué la vérification dans les conditions définies par les articles D. 613-28 et D. 623-22 par l'apposition de son visa sur l'ordre de dépense.
\n
" } }, "LEGIARTI000006737860": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-24", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-05-05", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006737860", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737860.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D24AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767228", "@num": "61", "#text": "Décret n°70-312 du 25 mars 1970 - art. 61 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767228", "@num": "61", "#text": "Décret n°70-312 du 25 mars 1970 - art. 61 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000006737823", "@num": "D623-6", "#text": "Code de la sécurité sociale. - art. D623-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737860", "@fin": "2007-05-05", "@num": "D623-24", "@etat": "ABROGE", "@debut": "1985-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La comptabilité générale est tenue en partie double. Elle est aménagée de manière à dégager les opérations mentionnées à l'article D. 623-6.
\n
Elle doit enregistrer au jour le jour les variations des éléments d'actif et de passif de l'organisme.
\n
Elle est centralisée une fois par mois, avec établissement de balances trimestrielles.
" } }, "LEGIARTI000006737866": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D623-27", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-06-14", "DATE_DEBUT": "2007-05-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006737866", "URL": "article/LEGI/ARTI/00/00/06/73/78/LEGIARTI000006737866.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X623D27AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006767237", "@num": "69", "#text": "Décret n°70-312 du 25 mars 1970 - art. 69 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "LEGIARTI000006767237", "@num": "69", "#text": "Décret n°70-312 du 25 mars 1970 - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303570", "@numtexte": "70-312", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1970-03-25" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006263780", "@num": "3", "#text": "Décret n°2007-709 du 4 mai 2007 - art. 3 () JORF 5 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000461512", "@nortexte": "SANS0721468D", "@numtexte": "2007-709", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000018980022", "@num": "6", "#text": "Décret n°2008-549\n du 11 juin 2008 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979166", "@nortexte": "PRMX0812849D", "@numtexte": "2008-549", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000018980022", "@num": "6", "#text": "Décret n°2008-549 du 11 juin 2008 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979166", "@nortexte": "PRMX0812849D", "@numtexte": "2008-549", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGIARTI000006736184", "@num": "D253-13", "#text": "Code de la sécurité sociale. - art. D253-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172250", "@fin": "2020-05-25", "#text": "Section 1 : Organisation financière.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155896", "@fin": "2020-05-25", "#text": "Chapitre 3 : Dispositions communes à l'ensemble des régimes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041966446", "@fin": "2999-01-01", "#text": "Chapitre 3 : Prestations maternité, paternité, d'accueil de l'enfant et d'adoption", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141568", "@fin": "2018-01-01", "#text": "Titre 2 : Généralités relatives aux organisations autonomes d'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475253", "@fin": "2999-01-01", "#text": "Titre II : Assurance maladie, maternité", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006737864", "@fin": "1996-06-20", "@num": "D623-27", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006737865", "@fin": "2007-05-05", "@num": "D623-27", "@etat": "MODIFIE", "@debut": "1996-06-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006737866", "@fin": "2008-06-14", "@num": "D623-27", "@etat": "ABROGE", "@debut": "2007-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil d'administration ne peut délivrer de quitus à l'agent comptable qu'après approbation des comptes annuels afférents aux exercices pendant lesquels il était en fonctions, y compris l'exercice au cours duquel il a cessé ses fonctions.
\n
D'autre part, le conseil d'administration ne peut délivrer un certificat de quitus au délégué de l'agent comptable ou aux caissiers et agents ayant obtenu délégation de l'agent comptable dans les conditions fixées par l'article D. 253-13 qu'après avoir recueilli l'avis favorable de l'agent comptable.
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Article 3 ENTIEREMENT_MODIF (Décret n° 2007-709 du 4 mai 2007 relatif à la création du régime social des indépendants et modifiant le code de la sécurité sociale (troisième partie : Décrets simples))