{ "article": { "LEGIARTI000006298627": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53 quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006298627", "URL": "article/LEGI/ARTI/00/00/06/29/86/LEGIARTI000006298627.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0053ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006296890", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179350", "@fin": "2999-01-01", "#text": "III : Dispositions spéciales aux professions relevant du régime agricole au regard des lois sur la sécurité sociale", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162238", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298627", "@fin": "2999-01-01", "@num": "53 quater", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 53 bis et 53 ter ne sont pas applicables aux organismes professionnels et autres employeurs agricoles qui sont établis dans les départements d'outre-mer.
\n
" } }, "LEGIARTI000006296890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296890", "URL": "article/LEGI/ARTI/00/00/06/29/68/LEGIARTI000006296890.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0053ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 1679, 1679 bis, 1727, 1728, 1731, 1736", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 50, 51, 369, 374 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006298627", "@num": "53 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1235", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162133", "@fin": "1986-12-31", "#text": "TAXE SUR LES SALAIRES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146780", "@fin": "1986-12-31", "#text": "TAXES DIVERSES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133732", "@fin": "2999-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296890", "@fin": "1986-12-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296891", "@fin": "1993-08-18", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296892", "@fin": "2001-03-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296893", "@fin": "2006-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296894", "@fin": "2007-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296895", "@fin": "2010-05-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179604", "@fin": "2010-05-08", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343100", "@fin": "2999-01-01", "@num": "53 bis", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Doivent acquitter la taxe sur les salaires visée à l'article 231 du code général des impôts, dans les conditions et délais et sous les sanctions prévus par les articles 1679, 1679 bis, 1727, 1728, 1731 et 1736 dudit code et 50, 51, 369 et 374-I, les organismes coopératifs, mutualistes et professionnels agricoles énumérés ci-après :
\n
Caisses de mutualité sociale agricole ainsi que les caisses d'assurances mutuelles agricoles constituées conformément à l'article 1235 du code rural ;
\n
Caisses de crédit agricole mutuel ;
\n
Sociétés coopératives agricoles ;
\n
Sociétés d'intérêt collectif agricoles ;
\n
Syndicats agricoles ;
\n
Chambres d'agriculture ;
\n
Unions ou fédérations des organismes précités et, généralement, tous groupements coopératifs mutualistes et professionnels agricoles régulièrement constitués.
\n
Toutefois, le présent article n'est applicable à l'égard des sociétés coopératives de culture en commun et des sociétés coopératives d'utilisation en commun de matériel agricole qu'en ce qui concerne les salariés occupés dans leurs services administratifs et leurs ateliers de réparation.
" } }, "LEGIARTI000006296891": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006296891", "URL": "article/LEGI/ARTI/00/00/06/29/68/LEGIARTI000006296891.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0053ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 1679, 1679 bis, 1727, 1728, 1729, 1731, 1736", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 50, 51, 369, 374 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 1235", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 art. 81 II Finances pour 1987 JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 III, VI JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006298627", "@num": "53 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179350", "@fin": "2999-01-01", "#text": "III : Dispositions spéciales aux professions relevant du régime agricole au regard des lois sur la sécurité sociale", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162238", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296890", "@fin": "1986-12-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296891", "@fin": "1993-08-18", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296892", "@fin": "2001-03-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296893", "@fin": "2006-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296894", "@fin": "2007-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296895", "@fin": "2010-05-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179604", "@fin": "2010-05-08", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343100", "@fin": "2999-01-01", "@num": "53 bis", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Doivent acquitter la taxe sur les salaires visée à l'article 231 du code général des impôts, dans les conditions et délais et sous les sanctions prévus par les articles 1679, 1679 bis, 1727, 1728, 1729, 1731 et 1736 dudit code et 50, 51, 369 et 374-I, les organismes coopératifs, mutualistes et professionnels agricoles énumérés ci-après :
\n
Caisses de mutualité sociale agricole ainsi que les caisses d'assurances mutuelles agricoles constituées conformément à l'article 1235 du code rural ;
\n
Caisses de crédit agricole mutuel ;
\n
Sociétés coopératives agricoles ;
\n
Sociétés d'intérêt collectif agricoles ;
\n
Syndicats agricoles ;
\n
Chambres d'agriculture ;
\n
Unions ou fédérations des organismes précités et, généralement, tous groupements coopératifs mutualistes et professionnels agricoles régulièrement constitués.
\n
Toutefois, le présent article n'est applicable à l'égard des sociétés coopératives de culture en commun et des sociétés coopératives d'utilisation en commun de matériel agricole qu'en ce qui concerne les salariés occupés dans leurs services administratifs et leurs ateliers de réparation.
" } }, "LEGIARTI000006296892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006296892", "URL": "article/LEGI/ARTI/00/00/06/29/68/LEGIARTI000006296892.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0053ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731, 1736", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 50, 51, 369, 374 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006298627", "@num": "53 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1235", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000006934306", "@num": "4", "#text": "Décret n°93-1127 du 24 septembre 1993 - art. 4 () JORF 28 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179350", "@fin": "2999-01-01", "#text": "III : Dispositions spéciales aux professions relevant du régime agricole au regard des lois sur la sécurité sociale", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162238", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296890", "@fin": "1986-12-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296891", "@fin": "1993-08-18", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296892", "@fin": "2001-03-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296893", "@fin": "2006-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296894", "@fin": "2007-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296895", "@fin": "2010-05-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179604", "@fin": "2010-05-08", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343100", "@fin": "2999-01-01", "@num": "53 bis", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Doivent acquitter la taxe sur les salaires visée à l'article 231 du code général des impôts, dans les conditions et délais et sous les sanctions prévus par les articles 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731 et 1736 dudit code et 50, 51, 369 et le 1 de l'article 374, les organismes coopératifs, mutualistes et professionnels agricoles énumérés ci-après :

\n
\n

Caisses de mutualité sociale agricole ainsi que les caisses d'assurances mutuelles agricoles constituées conformément à l'article 1235 du code rural ;

\n
\n

Caisses de crédit agricole mutuel ;

\n
\n

Sociétés coopératives agricoles ;

\n
\n

Sociétés d'intérêt collectif agricoles ;

\n
\n

Syndicats agricoles ;

\n
\n

Chambres d'agriculture ;

\n
\n

Unions ou fédérations des organismes précités et, généralement, tous groupements coopératifs mutualistes et professionnels agricoles régulièrement constitués.

\n
\n

Toutefois, le présent article n'est applicable à l'égard des sociétés coopératives de culture en commun et des sociétés coopératives d'utilisation en commun de matériel agricole qu'en ce qui concerne les salariés occupés dans leurs services administratifs et leurs ateliers de réparation.

\n
" } }, "LEGIARTI000006296893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006296893", "URL": "article/LEGI/ARTI/00/00/06/29/68/LEGIARTI000006296893.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0053ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731, 1736", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 50, 51, 369, 374 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006601333", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006601338", "@num": "6", "#text": "Rapport - art. 6 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006298627", "@num": "53 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L771-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179350", "@fin": "2999-01-01", "#text": "III : Dispositions spéciales aux professions relevant du régime agricole au regard des lois sur la sécurité sociale", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162238", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296890", "@fin": "1986-12-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296891", "@fin": "1993-08-18", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296892", "@fin": "2001-03-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296893", "@fin": "2006-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296894", "@fin": "2007-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296895", "@fin": "2010-05-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179604", "@fin": "2010-05-08", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343100", "@fin": "2999-01-01", "@num": "53 bis", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Caisses de mutualité sociale agricole ainsi que les caisses d'assurances mutuelles agricoles constituées conformément à l'article L. 771-1 du code rural ;

\n
\n

Caisses de crédit agricole mutuel ;

\n
\n

Sociétés coopératives agricoles ;

\n
\n

Sociétés d'intérêt collectif agricoles ;

\n
\n

Syndicats agricoles ;

\n
\n

Chambres d'agriculture ;

\n
\n

Unions ou fédérations des organismes précités et, généralement, tous groupements coopératifs mutualistes et professionnels agricoles régulièrement constitués.

\n
\n

\n
" } }, "LEGIARTI000006296894": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296894", "URL": "article/LEGI/ARTI/00/00/06/29/68/LEGIARTI000006296894.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0053ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731, 1754", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 50, 51, 369, 374 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323314", "@num": "13", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 13 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006298627", "@num": "53 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L771-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179350", "@fin": "2999-01-01", "#text": "III : Dispositions spéciales aux professions relevant du régime agricole au regard des lois sur la sécurité sociale", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162238", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296890", "@fin": "1986-12-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296891", "@fin": "1993-08-18", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296892", "@fin": "2001-03-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296893", "@fin": "2006-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296894", "@fin": "2007-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296895", "@fin": "2010-05-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179604", "@fin": "2010-05-08", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343100", "@fin": "2999-01-01", "@num": "53 bis", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Doivent acquitter la taxe sur les salaires visée à l'article 231 du code général des impôts, dans les conditions et délais et sous les sanctions prévus par les articles 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731 et par les I et IV de l'article 1754 dudit code et 50, 51, 369 et le 1 de l'article 374, les organismes coopératifs, mutualistes et professionnels agricoles énumérés ci-après :

\n
\n

Caisses de mutualité sociale agricole ainsi que les caisses d'assurances mutuelles agricoles constituées conformément à l'article L. 771-1 du code rural ;

\n
\n

Caisses de crédit agricole mutuel ;

\n
\n

Sociétés coopératives agricoles ;

\n
\n

Sociétés d'intérêt collectif agricoles ;

\n
\n

Syndicats agricoles ;

\n
\n

Chambres d'agriculture ;

\n
\n

Unions ou fédérations des organismes précités et, généralement, tous groupements coopératifs mutualistes et professionnels agricoles régulièrement constitués.

\n
\n

\n
" } }, "LEGIARTI000006296895": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296895", "URL": "article/LEGI/ARTI/00/00/06/29/68/LEGIARTI000006296895.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0053ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731, 1754", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 51, 369, 374 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262053", "@num": "4", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 4 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006298627", "@num": "53 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L771-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179350", "@fin": "2999-01-01", "#text": "III : Dispositions spéciales aux professions relevant du régime agricole au regard des lois sur la sécurité sociale", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162238", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296890", "@fin": "1986-12-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296891", "@fin": "1993-08-18", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296892", "@fin": "2001-03-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296893", "@fin": "2006-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296894", "@fin": "2007-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296895", "@fin": "2010-05-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179604", "@fin": "2010-05-08", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343100", "@fin": "2999-01-01", "@num": "53 bis", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Doivent acquitter la taxe sur les salaires visée à l'article 231 du code général des impôts, dans les conditions et délais et sous les sanctions prévus par les articles 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731 et par les I et IV de l'article 1754 dudit code et 51, 369 et le 1 de l'article 374, les organismes coopératifs, mutualistes et professionnels agricoles énumérés ci-après :

\n
\n

Caisses de mutualité sociale agricole ainsi que les caisses d'assurances mutuelles agricoles constituées conformément à l'article L. 771-1 du code rural ;

\n
\n

Caisses de crédit agricole mutuel ;

\n
\n

Sociétés coopératives agricoles ;

\n
\n

Sociétés d'intérêt collectif agricoles ;

\n
\n

Syndicats agricoles ;

\n
\n

Chambres d'agriculture ;

\n
\n

Unions ou fédérations des organismes précités et, généralement, tous groupements coopératifs mutualistes et professionnels agricoles régulièrement constitués.

\n
\n

\n
" } }, "LEGIARTI000022179604": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022179604", "URL": "article/LEGI/ARTI/00/00/22/17/96/LEGIARTI000022179604.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731, 1754", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 51, 369, 374 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L771-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022169567", "@num": "3", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000006298627", "@num": "53 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179350", "@fin": "2999-01-01", "#text": "III : Dispositions spéciales aux professions relevant du régime agricole au regard des lois sur la sécurité sociale", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162238", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296890", "@fin": "1986-12-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296891", "@fin": "1993-08-18", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296892", "@fin": "2001-03-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296893", "@fin": "2006-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296894", "@fin": "2007-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296895", "@fin": "2010-05-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179604", "@fin": "2010-05-08", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343100", "@fin": "2999-01-01", "@num": "53 bis", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Doivent acquitter la taxe sur les salaires visée à l'article 231 du code général des impôts, dans les conditions et délais et sous les sanctions prévus par les articles 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731 et par les I et IV de l'article 1754 dudit code, et les articles 51, 369 et le 1 de l'article 374, les organismes coopératifs, mutualistes et professionnels agricoles énumérés ci-après :

Caisses de mutualité sociale agricole ainsi que les caisses d'assurances mutuelles agricoles constituées conformément à l'article L. 771-1 du code rural ;

Caisses de crédit agricole mutuel ;

Sociétés coopératives agricoles ;

Sociétés d'intérêt collectif agricoles ;

Syndicats agricoles ;

Chambres d'agriculture ;

Unions ou fédérations des organismes précités et, généralement, tous groupements coopératifs mutualistes et professionnels agricoles régulièrement constitués.

" } }, "LEGIARTI000022343100": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022343100", "URL": "article/LEGI/ARTI/00/00/22/34/31/LEGIARTI000022343100.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000024154183", "@num": "3", "#text": "Décret n°2011-645\r\n du 9 juin 2011 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000006299621", "@num": "369", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 369 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299628", "@num": "374", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 374 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296885", "@num": "51", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298627", "@num": "53 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313537", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313544", "@num": "1679 bis", "#text": "Code général des impôts, CGI. - art. 1679 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312904", "@num": "1731", "#text": "Code général des impôts, CGI. - art. 1731 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314333", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308868", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006586111", "@num": "L771-1", "#text": "Code rural - art. L771-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179350", "@fin": "2999-01-01", "#text": "III : Dispositions spéciales aux professions relevant du régime agricole au regard des lois sur la sécurité sociale", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162238", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146817", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296890", "@fin": "1986-12-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296891", "@fin": "1993-08-18", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296892", "@fin": "2001-03-31", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296893", "@fin": "2006-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296894", "@fin": "2007-01-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296895", "@fin": "2010-05-01", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179604", "@fin": "2010-05-08", "@num": "53 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343100", "@fin": "2999-01-01", "@num": "53 bis", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Doivent acquitter la taxe sur les salaires visée à l'article 231 du code général des impôts, dans les conditions et délais et sous les sanctions prévus par les articles 1679, 1679 A, 1679 bis, 1727, 1728, 1729, 1731 et par les I et IV de l'article 1754 dudit code, et les articles 51, 369 et le 1 de l'article 374, les organismes coopératifs, mutualistes et professionnels agricoles énumérés ci-après :

Caisses de mutualité sociale agricole ainsi que les caisses d'assurances mutuelles agricoles constituées conformément à l'article L. 771-1 du code rural et de la pêche maritime ;

Caisses de crédit agricole mutuel ;

Sociétés coopératives agricoles ;

Sociétés d'intérêt collectif agricoles ;

Syndicats agricoles ;

Chambres d'agriculture ;

Unions ou fédérations des organismes précités et, généralement, tous groupements coopératifs mutualistes et professionnels agricoles régulièrement constitués.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000022343100", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298627", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296890", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298627", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296891", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298627", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296892", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298627", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296893", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298627", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296894", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298627", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296895", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298627", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022179604", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298627", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006298627", "liens_entrants": true }

Article 53 quater AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts, annexe III)