{ "article": { "LEGIARTI000006318699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318699", "URL": "article/LEGI/ARTI/00/00/06/31/86/LEGIARTI000006318699.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFXXXXXXX028AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006743850", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743862", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000179313", "@nor": "BUDX9200212L", "@num": "92-1476", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1992 (n° 92-1476 du 31 décembre 1992) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000179313", "@c_titre_court": "Loi n° 92-1476 du 31 décembre 1992" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-1476 du 31 décembre 1992 de finances rectificative pour 1992 (1)", "@debut": "1993-01-05", "@id_txt": "LEGITEXT000006080747", "@c_titre_court": "Loi n° 92-1476 du 31 décembre 1992" } ], "@date_publi": "1993-01-04", "@date_signature": "1992-12-31", "@num_parution_jo": "3" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318699", "@fin": "2999-01-01", "@num": "28", "@etat": "VIGUEUR", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. Paragraphes modificateurs
\n
III. Les dispositions du présent article sont applicables à compter du 1er janvier 1993.
" } }, "LEGIARTI000006743850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-06", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006743850", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743850.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@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": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006318699", "@num": "28", "#text": "Loi - art. 28 (V) JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 28 I, III finances rectificative pour 1992 JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924827", "@num": "D651-14", "#text": "Code de la sécurité sociale. - art. D651-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924822", "@num": "D651-16", "#text": "Code de la sécurité sociale. - art. D651-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle . Son taux est fixé par décret, dans la limite de 0,1 p. 100 du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à trois millions de francs. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-03-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006743862", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743862.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 256 bis, 273 octies, 256", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L113, L161", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@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": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006318699", "@num": "28", "#text": "Loi - art. 28 (V) JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 28 II, III finances rectificative pour 1992 JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. D651-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024228109", "@num": "D651-8", "#text": "Code de la sécurité sociale. - art. D651-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054484", "@num": "L137-33", "#text": "Code de la sécurité sociale. - art. L137-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390530", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743866", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743870", "@num": "L651-5-2", "#text": "Code de la sécurité sociale. - art. L651-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581069", "@num": "1126", "#text": "Code rural ancien - art. 1126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743861", "@fin": "1993-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743862", "@fin": "1994-03-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743863", "@fin": "1996-04-13", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743864", "@fin": "2004-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743865", "@fin": "2004-08-17", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743866", "@fin": "2004-12-21", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743867", "@fin": "2010-05-08", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267708", "@fin": "2011-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266593", "@fin": "2012-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013525", "@fin": "2013-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798362", "@fin": "2013-07-28", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897317", "@fin": "2014-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645865", "@fin": "2015-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354356", "@fin": "2018-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390517", "@fin": "2018-06-14", "@num": "L651-5", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.
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Le chiffre d'affaires des intermédiaires mentionnés au V de l'article 256 et au III de l'article 256 bis du code général des impôts, et qui bénéficient des dispositions de l'article 273 octies du même code, est diminué de la valeur des biens ou des services qu'ils sont réputés acquérir ou recevoir. Dans le cas d'entremise à la vente, les commettants des intermédiaires auxquels cette disposition s'applique majorent leur chiffre d'affaires du montant des commissions versées.
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Pour les sociétés d'assurances et de capitalisation régies par le code des assurances et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte d'exploitation générale, résultant des dispositions relatives à la comptabilité des entreprises d'assurances et de capitalisation.
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Le contrôle de ces renseignements est effectué dans les conditions prévues aux articles L. 113 et L. 161 du livre des procédures fiscales.
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Quiconque n'aura pas fourni, dans les conditions fixées par décret, la déclaration prévue à l'alinéa ci-dessus ou aura fourni sciemment des renseignements inexacts ou incomplets dans cette déclaration, sera puni d'un emprisonnement de deux mois à deux ans et d'une amende de 3.600 à 60.000 F ou de l'une de ces deux peines seulement .
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006743862", "cible": false, "cidtexte": "JORFTEXT000000179313", "id": "LEGIARTI000006318699", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006743850", "cible": false, "cidtexte": "JORFTEXT000000179313", "id": "LEGIARTI000006318699", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318699", "liens_entrants": true }

Article 28 AUTONOME VIGUEUR, en vigueur depuis le 01/01/1993 (LOI de finances rectificative pour 1992 (n° 92-1476 du 31 décembre 1992) (1))