{ "article": { "LEGIARTI000006265405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006265405", "URL": "article/LEGI/ARTI/00/00/06/26/54/LEGIARTI000006265405.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHC6KXXXXX001AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006735214", "@num": "D131-6", "#text": "Code de la sécurité sociale. - art. D131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735215", "@num": "D131-7", "#text": "Code de la sécurité sociale. - art. D131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000647010", "@nor": "SANS0721680D", "@num": "2007-966", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-966 du 15 mai 2007 relatif aux modalités de calcul et de recouvrement des cotisations et contributions de sécurité sociale des travailleurs indépendants relevant du régime de l'article 50-0 du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000647010", "@c_titre_court": "Décret n°2007-966 du 15 mai 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-966 du 15 mai 2007 relatif aux modalités de calcul et de recouvrement des cotisations et contributions de sécurité sociale des travailleurs indépendants relevant du régime de l'article 50-0 du code général des impôts.", "@debut": "2007-05-16", "@id_txt": "LEGITEXT000006056437", "@c_titre_court": "Décret n°2007-966 du 15 mai 2007" } ], "@ministere": "MINISTERE DE LA SANTE ET DES SOLIDARITES", "@date_publi": "2007-05-16", "@date_signature": "2007-05-15" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006265405", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001692379", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006735214": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2007-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006735214", "URL": "article/LEGI/ARTI/00/00/06/73/52/LEGIARTI000006735214.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X131D06AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 50-0", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006265405", "@num": "1", "#text": "Décret n°2007-966 du 15 mai 2007 - art. 1 () JORF 16 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647010", "@nortexte": "SANS0721680D", "@numtexte": "2007-966", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGIARTI000019955393", "@num": "4", "#text": "Décret n°2008-1349\n du 18 décembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019951825", "@nortexte": "BCFS0829363D", "@numtexte": "2008-1349", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "LEGIARTI000006741071", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006155763", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141505", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "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": "LEGIARTI000006735214", "@fin": "2010-01-01", "@num": "D131-6", "@etat": "ABROGE", "@debut": "2007-05-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La fraction de chiffre d'affaires mentionnée au premier alinéa de l'article L. 131-6-2 est fixée à :
\n
a) 14 % lorsque l'entreprise relève de la première catégorie mentionnée au 1 de l'article 50-0 du code général des impôts ;
\n
b) 24,6 % lorsque l'entreprise relève de la deuxième catégorie mentionnée au 1 de l'article 50-0 du code général des impôts.
" } }, "LEGIARTI000006735215": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D131-7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2007-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006735215", "URL": "article/LEGI/ARTI/00/00/06/73/52/LEGIARTI000006735215.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X131D07AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006265405", "@num": "1", "#text": "Décret n°2007-966 du 15 mai 2007 - art. 1 () JORF 16 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647010", "@nortexte": "SANS0721680D", "@numtexte": "2007-966", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-15" }, { "@id": "LEGIARTI000019955393", "@num": "4", "#text": "Décret n°2008-1349\n du 18 décembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019951825", "@nortexte": "BCFS0829363D", "@numtexte": "2008-1349", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "LEGIARTI000034623800", "@num": "D136-1", "#text": "Code de la sécurité sociale. - art. D136-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740111", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741071", "@num": "L131-6-2", "#text": "Code de la sécurité sociale. - art. L131-6-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743504", "@num": "L613-1", "#text": "Code de la sécurité sociale. - art. L613-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743724", "@num": "L635-1", "#text": "Code de la sécurité sociale. - art. L635-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743733", "@num": "L635-5", "#text": "Code de la sécurité sociale. - art. L635-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006155763", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141505", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126846", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "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": "LEGIARTI000006735215", "@fin": "2010-01-01", "@num": "D131-7", "@etat": "ABROGE", "@debut": "2007-05-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038405807", "@fin": "2999-01-01", "@num": "D131-7", "@etat": "VIGUEUR", "@debut": "2019-04-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cotisations obligatoires de sécurité sociale visées au premier alinéa de l'article L. 131-6-2 s'entendent, pour les assurés mentionnés aux a et b du 1° de l'article L. 613-1, des cotisations mentionnées au premier alinéa de l'article L. 131-6 et aux articles L. 635-1 et L. 635-5.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006735214", "cible": false, "cidtexte": "JORFTEXT000000647010", "id": "LEGIARTI000006265405", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006735215", "cible": false, "cidtexte": "JORFTEXT000000647010", "id": "LEGIARTI000006265405", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006265405", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2007-966 du 15 mai 2007 relatif aux modalités de calcul et de recouvrement des cotisations et contributions de sécurité sociale des travailleurs indépendants relevant du régime de l'article 50-0 du code général des impôts)