{ "article": { "LEGIARTI000006560556": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006560556", "URL": "article/LEGI/ARTI/00/00/06/56/05/LEGIARTI000006560556.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ADHIFXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307931", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006097155", "@fin": "1998-04-03", "#text": "Titre III : Dispositions diverses.", "@debut": "1983-06-14" } ] }, "@cid": "JORFTEXT000000503287", "@num": "83-487", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°83-487 du 10 juin 1983 RELATIF AU REPERTOIRE DES METIERS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000503287", "@c_titre_court": "Décret n°83-487 du 10 juin 1983" }, { "@fin": "1998-04-03", "#text": "Décret n°83-487 du 10 juin 1983 relatif au répertoire des métiers", "@debut": "1983-06-14", "@id_txt": "LEGITEXT000006064138", "@c_titre_court": "Décret n°83-487 du 10 juin 1983" } ], "@date_publi": "1983-06-14", "@date_signature": "1983-06-10" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006560556", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006307931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "157", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1973-10-17", "DATE_DEBUT": "1983-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307931", "URL": "article/LEGI/ARTI/00/00/06/30/79/LEGIARTI000006307931.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0157AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 bis A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 163 bis AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 163 bis B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 81", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L315-1 A Code de la construction L315-7", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L315-19 A Code de la construction L315-32", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de la construction L315-8 A Code de la construction L315-18", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000518344", "#text": "LOI 52-565 1952-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000518344", "@numtexte": "52-565", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-05-21" }, { "@id": "JORFTEXT000000517183", "#text": "Ordonnance 58-529 1958-06-11", "@sens": "source", "@cidtexte": "JORFTEXT000000517183", "@numtexte": "58-529", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-06-11" }, { "@id": "JORFTEXT000000310347", "#text": "Décret 65-1158 1965-12-24", "@sens": "source", "@cidtexte": "JORFTEXT000000310347", "@numtexte": "65-1158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-12-24" }, { "@id": "JORFTEXT000000875580", "#text": "LOI 72-657 1972-07-13", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000888684", "#text": "LOI 73-965 1973-10-16", "@sens": "source", "@cidtexte": "JORFTEXT000000888684", "@numtexte": "73-965", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-10-16" }, { "@id": "JORFTEXT000000522254", "#text": "LOI 76-1232 1976-12-29 ART. 80 FINANCES POUR 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522557", "#text": "LOI 77-486 1977-05-13", "@sens": "source", "@cidtexte": "JORFTEXT000000522557", "@numtexte": "77-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-05-13" }, { "@id": "JORFTEXT000000886346", "#text": "LOI 78-1 1978-01-02", "@sens": "source", "@cidtexte": "JORFTEXT000000886346", "@numtexte": "78-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-02" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 106 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000319742", "#text": "LOI 82-357 1982-04-27", "@sens": "source", "@cidtexte": "JORFTEXT000000319742", "@numtexte": "82-357", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-04-27" }, { "@id": "LEGIARTI000006560592", "@num": "2", "#text": "Décret n°83-487 du 10 juin 1983 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006560556", "@num": "22", "#text": "Décret n°83-487 du 10 juin 1983 - art. 22 () JORF 14 juin 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "JORFTEXT000000860396", "#text": "Décret 83-872 1983-09-30", "@sens": "source", "@cidtexte": "JORFTEXT000000860396", "@numtexte": "83-872", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-09-30" }, { "@id": "JORFARTI000001864864", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000689001", "#text": "Décret 85-68 1985-01-22", "@sens": "source", "@cidtexte": "JORFTEXT000000689001", "@numtexte": "85-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-22" }, { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000049727691", "@num": "2", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000049727693", "@num": "3", "#text": "Décret n°2024-547 du 15 juin 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000049723594", "@nortexte": "ECOT2334674D", "@numtexte": "2024-547", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-15" }, { "@id": "LEGIARTI000019300313", "@num": "1739 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427279", "@num": "L315-4", "#text": "Code de la construction et de l'habitation. - 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L315-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@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. 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"@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
N'entrent pas en compte pour la détermination du revenu net global :
\n
1° et 2° (Abrogés) ;
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2° bis (Périmé) ;
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3° Les lots et les primes de remboursement attachés aux bons et obligations émis en France avec l'autorisation du ministre de l'économie et des finances ;
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4° Les pensions, prestations et allocations affranchies de l'impôt en vertu de l'article 81 ;
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5° (Disposition périmée) ;
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6° Les gratifications allouées aux vieux travailleurs à l'occasion de la délivrance de la médaille d'honneur par le ministère des affaires sociales ;
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7° Les intérêts des sommes inscrites sur les livrets des caisses d'épargne à l'exception des intérêts des livrets supplémentaires ouverts dans les conditions prévues au décret n° 65-1158 du 24 décembre 1965 ;
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7° bis. (Disposition périmée) ;
\n
7° ter La rémunération des sommes déposées sur les livrets d'épargne populaire ouverts dans les conditions prévues par la loi n° 82-357 du 27 avril 1982 ;
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8° Les arrérages des titres de l'emprunt 3 1/2 % 1952, autorisé par la loi n° 52-565 du 21 mai 1952 et de l'emprunt 3 1/2 % 1958, autorisé par l'ordonnance n° 58-529 du 11 juin 1958, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
\n
8° bis. Les intérêts des titres de l'emprunt 4 1/2 % 1973 autorisé par la loi n° 73-965 du 16 octobre 1973, ainsi que les plus-values éventuelles de cession ou de remboursement de ces titres ;
\n
8° ter. Les plus-values éventuelles de cession ou de remboursement des titres de l'emprunt d'Etat 8,80 % 1977 autorisé par la loi n° 77-486 du 13 mai 1977 ;
\n
9° (Dispositions devenues sans objet) ;
\n
9° bis. Les intérêts des sommes inscrites sur les comptes d'épargne-logement ouverts en application des articles L 315-1 à L 315-7 du code de la construction et de l'habitation ainsi que la prime d'épargne versée aux titulaires de ces comptes ;
\n
9° ter. Les intérêts versés au titulaire du compte d'épargne sur livret ouvert en application de l'article 80 de la loi n° 76-1232 du 29 décembre 1976 (1) :
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- aux travailleurs, salariés de l'artisanat, des ateliers industriels, des chantiers et de l'agriculture ;
\n
- aux aides familiaux ou aux associés d'exploitation désignés à l'article 1106-1-I-2° du code rural ;
\n
- aux aides familiaux et associés d'exploitation de l'artisanat désignés à l'article 2 du décret n° 83-487 du 10 juin 1983 relatif au répertoire des métiers.
\n
Il en est de même de la prime versée au travailleur manuel qui procède effectivement à la création ou au rachat d'une entreprise artisanale ;
\n
9° quater. Le produit des placements en valeurs mobilières effectués sur un compte pour le développement industriel ouvert par les personnes physiques ayant leur domicile fiscal en France dans les établissements et organismes autorisés à recevoir des dépôts.
\n
Il ne peut être ouvert qu'un compte par contribuable ou un pour chacun des époux soumis à une imposition commune.
\n
Les sommes déposées sur le compte prévu au premier alinéa ne peuvent excéder un plafond fixé par décret (2) dans la limite de 20.000 F par compte.
\n
Les valeurs mobilières sont celles servant au financement de l'industrie française et entrant dans des catégories fixées par décret (3) ;
\n
9° quinquies. Les intérêts des sommes inscrites sur les livrets d'épargne-entreprise ouverts dans les conditions fixées par l'article 1er de la loi n° 84-578 du 8 juillet 1984 sur le développement de l'initiative économique.
\n
10° à 13° (Dispositions périmées) ;
\n
14° et 15° (Devenus sans objet).
\n
16° Les produits des placements en valeurs mobilières effectués en vertu des engagements d'épargne à long terme pris par les personnes physiques dans les conditions prévues à l'article 163 bis A ;
\n
16° bis. Les sommes et revenus visés à l'article 163 bis AA ;
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17° Les sommes et revenus visés à l'article 163 bis B ;
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18° (Dispositions codifiées sous les articles 81-16° quater et 81-20°) ;
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19° L'indemnité de départ versée aux adhérents des caisses d'assurance-vieillesse des artisans et commerçants, en application de l'article 106 de la loi n° 81-1160 du 30 décembre 1981 ;
\n
20° Les intérêts des titres d'indemnisation prioritaires et des titres d'indemnisation créés en application de la loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des français rapatriés d'outre-mer.
\n
(1) Les livrets d'épargne au profit des travailleurs manuels peuvent être transformés en livret d'épargne-entreprise dans les conditions fixées par le décret n° 85-68 du 22 janvier 1985 (J.O. du 23).
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(2) Plafond fixé à 10.000 F par compte (décret n° 83-872 du 30 septembre 1983, JO du 2 octobre).
\n
(3) Décret n° 83-872 du 30 septembre 1983 (JO du 2 octobre).
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Article 22 ENTIEREMENT_MODIF (Décret n°83-487 du 10 juin 1983 RELATIF AU REPERTOIRE DES METIERS)