{ "article": { "LEGIARTI000006314713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006314713", "URL": "article/LEGI/ARTI/00/00/06/31/47/LEGIARTI000006314713.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAEEDXXXXXX035AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006740116", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740260", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084333", "@fin": "2999-01-01", "#text": "TITRE IV : ACCOMPAGNEMENT SOCIAL DES PROJETS.", "@debut": "2003-08-05" } ] }, "@cid": "JORFTEXT000000414455", "@nor": "ECOX0200174L", "@num": "2003-721", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2003-721 du 1er août 2003 pour l'initiative économique (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000414455", "@c_titre_court": "Loi n° 2003-721 du 1 août 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-721 du 1 août 2003 pour l'initiative économique (1).", "@debut": "2003-08-05", "@id_txt": "LEGITEXT000005634924", "@c_titre_court": "Loi n° 2003-721 du 1 août 2003" } ], "@date_publi": "2003-08-05", "@date_signature": "2003-08-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314713", "@fin": "2999-01-01", "@num": "35", "@etat": "VIGUEUR", "@debut": "2003-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. - Paragraphes modificateurs
\n
III. - Les dispositions des I et II sont applicables aux cotisations et contributions afférentes aux années 2004 et suivantes.
" } }, "LEGIARTI000006740116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2003-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006740116", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAF" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-721 2003-08-01 art. 35 III : les dispositions du présent article sont applicables aux cotisations et contributions afférentes aux années 2004 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050865167", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@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": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000051246747", "@num": "22", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006314713", "@num": "35", "#text": "Loi n°2003-721 du 1 août 2003 - art. 35 (V) JORF 5 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - 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D635-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721534", "@num": "D635-12", "#text": "Code de la sécurité sociale. - art. D635-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738357", "@num": "D635-17", "#text": "Code de la sécurité sociale. - art. D635-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020032159", "@num": "D635-2", "#text": "Code de la sécurité sociale. - art. 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
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Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
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Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
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Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
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Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
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Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-22", "DATE_DEBUT": "2003-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006740260", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740260.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L03AXXAG" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-721 2003-08-01 art. 35 III : les dispositions du présent article sont applicables aux cotisations et contributions afférentes aux années 2004 et suivantes.
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 129 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000051284545", "@num": "28-1", "#text": "Ordonnance n°96-1122 du 20 décembre 1996 - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000368749", "@nortexte": "DOMX9600135R", "@numtexte": "96-1122", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-12-20" }, { "@id": "LEGIARTI000006217726", "@num": "3", "#text": "Arrêté du 3 mars 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000602718", "@nortexte": "SANS0320801A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-03" }, { "@id": "LEGIARTI000006314713", "@num": "35", "#text": "Loi n°2003-721 du 1 août 2003 - art. 35 (V) JORF 5 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006227977", "@num": "3", "#text": "Arrêté du 28 novembre 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416057", "@nortexte": "SANS0324639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-28" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 39, 238 bis HA à 238 bis HC, 154 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006306476", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. 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L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961551", "@num": "L171-3", "#text": "Code de la sécurité sociale. - art. L171-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741999", "@num": "L242-11", "#text": "Code de la sécurité sociale. - art. 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R133-30-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727688", "@num": "R133-30-9", "#text": "Code de la sécurité sociale. - art. R133-30-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749074", "@num": "R243-20", "#text": "Code de la sécurité sociale. - art. R243-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727769", "@num": "R642-8", "#text": "Code de la sécurité sociale. - art. R642-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048841713", "@num": "R3243-2", "#text": "Code du travail - art. R3243-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683940", "@num": "L731-14", "#text": "Code rural et de la pêche maritime - art. L731-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185794", "@fin": "2003-12-20", "#text": "Section 1 : De la contribution sociale sur les revenus d'activité et sur les revenus de remplacement", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172437", "@fin": "2003-12-31", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740254", "@fin": "1994-02-13", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740255", "@fin": "1995-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740256", "@fin": "1995-02-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740257", "@fin": "1996-11-15", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740258", "@fin": "1998-12-27", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740259", "@fin": "2003-08-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740260", "@fin": "2003-08-22", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740261", "@fin": "2003-12-19", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036973233", "@fin": "2009-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287167", "@fin": "2011-12-23", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013761", "@fin": "2015-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108958", "@fin": "2018-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036391916", "@fin": "2018-06-14", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062157", "@fin": "2018-09-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2025-02-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051284498", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2025-02-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
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Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au 4 bis de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
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La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due, puis ajustée sur le revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
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Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
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La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
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Par dérogation aux troisième et quatrième alinéas, la contribution est, dès l'année au titre de laquelle elle est due, calculée sur la base du revenu effectivement réalisé lorsque l'employeur ou le travailleur indépendant a exercé l'option prévue au septième alinéa de l'article L. 131-6.
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Article 35 AUTONOME VIGUEUR, en vigueur depuis le 05/08/2003 (LOI n° 2003-721 du 1er août 2003 pour l'initiative économique (1))