{ "article": { "LEGIARTI000006580949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1106-6-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-06-22", "DATE_DEBUT": "1999-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006580949", "URL": "article/LEGI/ARTI/00/00/06/58/09/LEGIARTI000006580949.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAA0XXXXXXX1106GDXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1106-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L731-45", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000507528", "#text": "Décret 55-433 1955-04-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507528", "@numtexte": "55-433", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-16" }, { "@id": "JORFTEXT000000214048", "#text": "Loi 99-1140 1999-12-29 art. 9 V", "@sens": "source", "@cidtexte": "JORFTEXT000000214048", "@nortexte": "MESX9900120L", "@numtexte": "99-1140", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006758198", "@num": "9", "#text": "Loi n°99-1140 du 29 décembre 1999 - art. 9 (V) JORF 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000214048", "@nortexte": "MESX9900120L", "@numtexte": "99-1140", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-29" }, { "@id": "LEGIARTI000006601338", "@num": "6", "#text": "Rapport - art. 6 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006585491", "@num": "L731-45", "#text": "Code rural - art. L731-45 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740231", "@num": "L136-1", "#text": "Code de la sécurité sociale. - art. L136-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740287", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740308", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740328", "@num": "L136-7-1", "#text": "Code de la sécurité sociale. - art. L136-7-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152111", "@fin": "2000-06-22", "#text": "Section 3 : Financement.", "@debut": "1961-01-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138274", "@fin": "2000-06-22", "#text": "Chapitre III-1 : Assurances maladie, invalidité et maternité des personnes non salariées", "@debut": "1961-01-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121386", "@fin": "2999-01-01", "#text": "Titre II : Mutualité sociale agricole", "@debut": "1955-04-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098255", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "1955-04-19" } ] }, "@cid": "LEGITEXT000006071366", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural (ancien)", "@debut": "1955-04-19", "@id_txt": "LEGITEXT000006071366", "@c_titre_court": "Code rural ancien" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006580948", "@fin": "1999-12-30", "@num": "1106-6-3", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006580949", "@fin": "2000-06-22", "@num": "1106-6-3", "@etat": "ABROGE", "@debut": "1999-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ressources des assurances maladie, maternité et invalidité garantissant les personnes visées du 1° au 5° du I de l'article 1106-1 sont notamment constituées par une fraction du produit des contributions sociales mentionnées aux articles L. 136-1, L. 136-6, L. 136-7 et L. 136-7-1 du code de la sécurité sociale.
\n
" } }, "LEGIARTI000006601338": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006601338", "URL": "article/LEGI/ARTI/00/00/06/60/13/LEGIARTI000006601338.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAFAAXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006774180", "@num": "19", "#text": "Décret n°50-444 du 20 avril 1950 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000301894", "@numtexte": "50-444", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-20" }, { "@id": "LEGIARTI000006774144", "@num": "2", "#text": "Décret n°50-444 du 20 avril 1950 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000301894", "@numtexte": "50-444", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-20" }, { "@id": "LEGIARTI000006774148", "@num": "3", "#text": "Décret n°50-444 du 20 avril 1950 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000301894", "@numtexte": "50-444", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-20" }, { "@id": "LEGIARTI000006774153", "@num": "5", "#text": "Décret n°50-444 du 20 avril 1950 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000301894", "@numtexte": "50-444", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-20" }, { "@id": "LEGIARTI000006774113", "@num": "95", "#text": "Décret n°50-1225 du 21 septembre 1950 - art. 95 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675489", "@numtexte": "50-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-09-21" }, { "@id": "LEGIARTI000006774116", "@num": "96", "#text": "Décret n°50-1225 du 21 septembre 1950 - art. 96 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675489", "@numtexte": "50-1225", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-09-21" }, { "@id": "LEGIARTI000006755709", "@num": "5", "#text": "Loi n°65-555 du 10 juillet 1965 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320407", "@numtexte": "65-555", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000006755710", "@num": "6", "#text": "Loi n°65-555 du 10 juillet 1965 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320407", "@numtexte": "65-555", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000006755711", "@num": "7", "#text": "Loi n°65-555 du 10 juillet 1965 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320407", "@numtexte": "65-555", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "LEGIARTI000006657092", "@num": "22", "#text": "Loi n°72-1 du 3 janvier 1972 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874951", "@numtexte": "72-1", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006657099", "@num": "28", "#text": "Loi n°72-1 du 3 janvier 1972 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874951", "@numtexte": "72-1", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006657100", "@num": "29", "#text": "Loi n°72-1 du 3 janvier 1972 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874951", "@numtexte": "72-1", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006755935", "@num": "11", "#text": "Loi n°75-3 du 3 janvier 1975 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521931", "@numtexte": "75-3", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1975-01-03" }, { "@id": "LEGIARTI000006755871", "@num": "9", "#text": "Loi n°80-546 du 17 juillet 1980 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000006659781", "@num": "12", "#text": "Ordonnance n°82-109 du 30 janvier 1982 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521644", "@numtexte": "82-109", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-01-30" }, { "@id": "LEGIARTI000006600040", "@num": "48", "#text": "Loi n°88-1202 du 30 décembre 1988 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006600042", "@num": "52", "#text": "Loi n°88-1202 du 30 décembre 1988 - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006600043", "@num": "53", "#text": "Loi n°88-1202 du 30 décembre 1988 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006756508", "@num": "21", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006756670", "@num": "1", "#text": "Loi n°90-86 du 23 janvier 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707200", "@nortexte": "SPSX8900124L", "@numtexte": "90-86", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "LEGIARTI000006657357", "@num": "38", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006657364", "@num": "42", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006658177", "@num": "3", "#text": "Loi n°94-638 du 25 juillet 1994 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000548628", "@nortexte": "DOMX9400047L", "@numtexte": "94-638", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "LEGIARTI000006658182", "@num": "5", "#text": "Loi n°94-638 du 25 juillet 1994 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000548628", "@nortexte": "DOMX9400047L", "@numtexte": "94-638", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "LEGIARTI000006600657", "@num": "71", "#text": "Loi n°95-95 du 1 février 1995 - art. 71 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734238", "@nortexte": "AGRX9400137L", "@numtexte": "95-95", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "LEGIARTI000006624192", "@num": "55", "#text": "Loi n°97-1051 du 18 novembre 1997 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751904", "@nortexte": "AGRX9600072L", "@numtexte": "97-1051", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-11-18" }, { "@id": "LEGIARTI000006600380", "@num": "43", "#text": "Loi n°99-574 du 9 juillet 1999 - art. 43 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000395813", "@nortexte": "AGRX9800053L", "@numtexte": "99-574", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-09" }, { "@id": "LEGIARTI000006758106", "@num": "6", "#text": "Loi n°99-641 du 27 juillet 1999 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198392", "@nortexte": "MESX9900011L", "@numtexte": "99-641", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-27" }, { "@id": "LEGIARTI000006758197", "@num": "8", "#text": "Loi n°99-1140 du 29 décembre 1999 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214048", "@nortexte": "MESX9900120L", "@numtexte": "99-1140", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-29" }, { "@id": "JORFTEXT000000422094", "#text": "Loi 2003-591 2003-07-02 art. 31 JORF 3 juillet 2003 (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006296893", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311344", "@num": "1001", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1001 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305743", "@num": "1027", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1027 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305758", "@num": "1033", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1033 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311416", "@num": "1034", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1034 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306141", "@num": "1451", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307914", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307945", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306766", "@num": "1624 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1624 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308825", "@num": "225", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 225 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308876", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308927", "@num": "235 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308946", "@num": "235 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303836", "@num": "235 ter GA bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303871", "@num": "235 ter KA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303888", "@num": "235 ter KE", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KE (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309763", "@num": "315", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 315 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307837", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311314", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311330", "@num": "999", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 999 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813317", "@num": "R322-45", "#text": "Code des assurances - art. R322-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813339", "@num": "R322-47", "#text": "Code des assurances - art. R322-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646295", "@num": "L125-4", "#text": "Code du travail - art. L125-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647294", "@num": "L212-8-5", "#text": "Code du travail - art. L212-8-5 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647862", "@num": "L223-11", "#text": "Code du travail - art. L223-11 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647853", "@num": "L223-4", "#text": "Code du travail - art. L223-4 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652428", "@num": "28-1", "#text": "Code du travail maritime - art. 28-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072051", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580627", "@num": "1000-1", "#text": "Code rural ancien - art. 1000-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580629", "@num": "1000-2", "#text": "Code rural ancien - art. 1000-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580630", "@num": "1000-3", "#text": "Code rural ancien - art. 1000-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580632", "@num": "1000-4", "#text": "Code rural ancien - art. 1000-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580634", "@num": "1000-5", "#text": "Code rural ancien - art. 1000-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580635", "@num": "1000-6", "#text": "Code rural ancien - art. 1000-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580636", "@num": "1000-7", "#text": "Code rural ancien - art. 1000-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580638", "@num": "1000-8", "#text": "Code rural ancien - art. 1000-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580640", "@num": "1001", "#text": "Code rural ancien - art. 1001 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580644", "@num": "1002", "#text": "Code rural ancien - art. 1002 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580645", "@num": "1002-1", "#text": "Code rural ancien - art. 1002-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580647", "@num": "1002-2", "#text": "Code rural ancien - art. 1002-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580649", "@num": "1002-3", "#text": "Code rural ancien - art. 1002-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580650", "@num": "1002-3-1", "#text": "Code rural ancien - art. 1002-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580654", "@num": "1002-4", "#text": "Code rural ancien - art. 1002-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580656", "@num": "1003", "#text": "Code rural ancien - art. 1003 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580692", "@num": "1003-12", "#text": "Code rural ancien - art. 1003-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580669", "@num": "1003-7", "#text": "Code rural ancien - art. 1003-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580675", "@num": "1003-7-1", "#text": "Code rural ancien - art. 1003-7-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580678", "@num": "1003-8-1", "#text": "Code rural ancien - art. 1003-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580695", "@num": "1004", "#text": "Code rural ancien - art. 1004 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580698", "@num": "1005", "#text": "Code rural ancien - art. 1005 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580700", "@num": "1006", "#text": "Code rural ancien - art. 1006 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580703", "@num": "1007", "#text": "Code rural ancien - art. 1007 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580705", "@num": "1008", "#text": "Code rural ancien - art. 1008 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580708", "@num": "1009", "#text": "Code rural ancien - art. 1009 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580713", "@num": "1010", "#text": "Code rural ancien - art. 1010 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580718", "@num": "1011", "#text": "Code rural ancien - art. 1011 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580720", "@num": "1012", "#text": "Code rural ancien - art. 1012 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580722", "@num": "1013", "#text": "Code rural ancien - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580724", "@num": "1014", "#text": "Code rural ancien - art. 1014 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580726", "@num": "1015", "#text": "Code rural ancien - art. 1015 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580728", "@num": "1016", "#text": "Code rural ancien - art. 1016 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580730", "@num": "1017", "#text": "Code rural ancien - art. 1017 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580733", "@num": "1018", "#text": "Code rural ancien - art. 1018 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580735", "@num": "1019", "#text": "Code rural ancien - art. 1019 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580737", "@num": "1020", "#text": "Code rural ancien - art. 1020 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580745", "@num": "1021", "#text": "Code rural ancien - art. 1021 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580739", "@num": "1022", "#text": "Code rural ancien - art. 1022 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580742", "@num": "1023", "#text": "Code rural ancien - art. 1023 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580747", "@num": "1023-1", "#text": "Code rural ancien - art. 1023-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580748", "@num": "1023-2", "#text": "Code rural ancien - art. 1023-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580750", "@num": "1024", "#text": "Code rural ancien - art. 1024 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580751", "@num": "1025", "#text": "Code rural ancien - art. 1025 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580753", "@num": "1027", "#text": "Code rural ancien - art. 1027 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580754", "@num": "1028", "#text": "Code rural ancien - art. 1028 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580755", "@num": "1029", "#text": "Code rural ancien - art. 1029 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580756", "@num": "1030", "#text": "Code rural ancien - art. 1030 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580770", "@num": "1031-1", "#text": "Code rural ancien - art. 1031-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580772", "@num": "1031-2", "#text": "Code rural ancien - art. 1031-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580773", "@num": "1031-3", "#text": "Code rural ancien - art. 1031-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580774", "@num": "1031-4", "#text": "Code rural ancien - art. 1031-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580776", "@num": "1032", "#text": "Code rural ancien - art. 1032 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580778", "@num": "1033-1", "#text": "Code rural ancien - art. 1033-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580780", "@num": "1034", "#text": "Code rural ancien - art. 1034 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580783", "@num": "1035", "#text": "Code rural ancien - art. 1035 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580785", "@num": "1036", "#text": "Code rural ancien - art. 1036 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580793", "@num": "1038", "#text": "Code rural ancien - art. 1038 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580798", "@num": "1039", "#text": "Code rural ancien - art. 1039 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580811", "@num": "1047", "#text": "Code rural ancien - art. 1047 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580813", "@num": "1049", "#text": "Code rural ancien - art. 1049 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580819", "@num": "1050", "#text": "Code rural ancien - art. 1050 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580824", "@num": "1051", "#text": "Code rural ancien - art. 1051 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580829", "@num": "1052", "#text": "Code rural ancien - art. 1052 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580833", "@num": "1056", "#text": "Code rural ancien - art. 1056 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580834", "@num": "1057", "#text": "Code rural ancien - art. 1057 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580837", "@num": "1059", "#text": "Code rural ancien - art. 1059 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580842", "@num": "1060", "#text": "Code rural ancien - art. 1060 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580843", "@num": "1061", "#text": "Code rural ancien - art. 1061 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580847", "@num": "1062", "#text": "Code rural ancien - art. 1062 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580852", "@num": "1062-1", "#text": "Code rural ancien - art. 1062-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580854", "@num": "1062-2", "#text": "Code rural ancien - art. 1062-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580856", "@num": "1062-3", "#text": "Code rural ancien - art. 1062-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580860", "@num": "1064", "#text": "Code rural ancien - art. 1064 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580862", "@num": "1065", "#text": "Code rural ancien - art. 1065 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580863", "@num": "1066", "#text": "Code rural ancien - art. 1066 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580864", "@num": "1067", "#text": "Code rural ancien - art. 1067 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580865", "@num": "1068", "#text": "Code rural ancien - art. 1068 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580866", "@num": "1069", "#text": "Code rural ancien - art. 1069 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580867", "@num": "1070", "#text": "Code rural ancien - art. 1070 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580869", "@num": "1072", "#text": "Code rural ancien - art. 1072 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580875", "@num": "1073", "#text": "Code rural ancien - art. 1073 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580879", "@num": "1077", "#text": "Code rural ancien - art. 1077 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580882", "@num": "1080", "#text": "Code rural ancien - art. 1080 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580892", "@num": "1089", "#text": "Code rural ancien - art. 1089 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580893", "@num": "1090", "#text": "Code rural ancien - art. 1090 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580895", "@num": "1091", "#text": "Code rural ancien - art. 1091 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580896", "@num": "1091-1", "#text": "Code rural ancien - art. 1091-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580897", "@num": "1092", "#text": "Code rural ancien - art. 1092 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580903", "@num": "1094", "#text": "Code rural ancien - art. 1094 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580907", "@num": "1098", "#text": "Code rural ancien - art. 1098 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580920", "@num": "1106-1", "#text": "Code rural ancien - art. 1106-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580955", "@num": "1106-10", "#text": "Code rural ancien - art. 1106-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580956", "@num": "1106-11", "#text": "Code rural ancien - art. 1106-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580959", "@num": "1106-12", "#text": "Code rural ancien - art. 1106-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580962", "@num": "1106-15", "#text": "Code rural ancien - art. 1106-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580964", "@num": "1106-16 bis", "#text": "Code rural ancien - art. 1106-16 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580965", "@num": "1106-17", "#text": "Code rural ancien - art. 1106-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580967", "@num": "1106-18", "#text": "Code rural ancien - art. 1106-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580969", "@num": "1106-19", "#text": "Code rural ancien - art. 1106-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580926", "@num": "1106-2", "#text": "Code rural ancien - art. 1106-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580972", "@num": "1106-20", "#text": "Code rural ancien - art. 1106-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580974", "@num": "1106-21", "#text": "Code rural ancien - art. 1106-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580975", "@num": "1106-22", "#text": "Code rural ancien - art. 1106-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580976", "@num": "1106-23", "#text": "Code rural ancien - art. 1106-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580977", "@num": "1106-24", "#text": "Code rural ancien - art. 1106-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580979", "@num": "1106-25", "#text": "Code rural ancien - art. 1106-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580929", "@num": "1106-3", "#text": "Code rural ancien - art. 1106-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580935", "@num": "1106-3-1", "#text": "Code rural ancien - art. 1106-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580936", "@num": "1106-4", "#text": "Code rural ancien - art. 1106-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580939", "@num": "1106-5", "#text": "Code rural ancien - art. 1106-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580944", "@num": "1106-6", "#text": "Code rural ancien - art. 1106-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580946", "@num": "1106-6-1", "#text": "Code rural ancien - art. 1106-6-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580947", "@num": "1106-6-2", "#text": "Code rural ancien - art. 1106-6-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580951", "@num": "1106-7", "#text": "Code rural ancien - art. 1106-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580953", "@num": "1106-8", "#text": "Code rural ancien - art. 1106-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580954", "@num": "1106-9", "#text": "Code rural ancien - art. 1106-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580984", "@num": "1109", "#text": "Code rural ancien - art. 1109 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580988", "@num": "1110", "#text": "Code rural ancien - art. 1110 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580990", "@num": "1111", "#text": "Code rural ancien - art. 1111 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580993", "@num": "1113", "#text": "Code rural ancien - art. 1113 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580995", "@num": "1114", "#text": "Code rural ancien - art. 1114 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580996", "@num": "1115", "#text": "Code rural ancien - art. 1115 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580998", "@num": "1116", "#text": "Code rural ancien - art. 1116 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581000", "@num": "1117", "#text": "Code rural ancien - art. 1117 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581001", "@num": "1118", "#text": "Code rural ancien - art. 1118 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581002", "@num": "1119", "#text": "Code rural ancien - art. 1119 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581004", "@num": "1120", "#text": "Code rural ancien - art. 1120 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581015", "@num": "1121-1", "#text": "Code rural ancien - art. 1121-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581017", "@num": "1121-2", "#text": "Code rural ancien - art. 1121-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581018", "@num": "1121-3", "#text": "Code rural ancien - art. 1121-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581019", "@num": "1121-4", "#text": "Code rural ancien - art. 1121-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581021", "@num": "1121-5", "#text": "Code rural ancien - art. 1121-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581022", "@num": "1121-5-1", "#text": "Code rural ancien - art. 1121-5-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581024", "@num": "1121-6", "#text": "Code rural ancien - art. 1121-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581027", "@num": "1122", "#text": "Code rural ancien - art. 1122 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581034", "@num": "1122-1", "#text": "Code rural ancien - art. 1122-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581036", "@num": "1122-1-1", "#text": "Code rural ancien - art. 1122-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581039", "@num": "1122-2", "#text": "Code rural ancien - art. 1122-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581043", "@num": "1122-2-2", "#text": "Code rural ancien - art. 1122-2-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581045", "@num": "1122-2-3", "#text": "Code rural ancien - art. 1122-2-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581050", "@num": "1122-5", "#text": "Code rural ancien - art. 1122-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581051", "@num": "1122-6", "#text": "Code rural ancien - art. 1122-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581053", "@num": "1122-8", "#text": "Code rural ancien - art. 1122-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581055", "@num": "1122-9", "#text": "Code rural ancien - art. 1122-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581062", "@num": "1123", "#text": "Code rural ancien - art. 1123 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581065", "@num": "1124", "#text": "Code rural ancien - art. 1124 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581067", "@num": "1125", "#text": "Code rural ancien - art. 1125 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581073", "@num": "1129", "#text": "Code rural ancien - art. 1129 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581075", "@num": "1130", "#text": "Code rural ancien - art. 1130 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581077", "@num": "1131", "#text": "Code rural ancien - art. 1131 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581078", "@num": "1132", "#text": "Code rural ancien - art. 1132 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581079", "@num": "1133", "#text": "Code rural ancien - art. 1133 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581082", "@num": "1135", "#text": "Code rural ancien - art. 1135 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581083", "@num": "1136", "#text": "Code rural ancien - art. 1136 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581085", "@num": "1137", "#text": "Code rural ancien - art. 1137 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581086", "@num": "1138", "#text": "Code rural ancien - art. 1138 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581088", "@num": "1139", "#text": "Code rural ancien - art. 1139 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581093", "@num": "1142-1", "#text": "Code rural ancien - art. 1142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581114", "@num": "1142-11", "#text": "Code rural ancien - art. 1142-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581118", "@num": "1142-12", "#text": "Code rural ancien - art. 1142-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581120", "@num": "1142-13", "#text": "Code rural ancien - art. 1142-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581126", "@num": "1142-15", "#text": "Code rural ancien - art. 1142-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581128", "@num": "1142-16", "#text": "Code rural ancien - art. 1142-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581130", "@num": "1142-17", "#text": "Code rural ancien - art. 1142-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581131", "@num": "1142-18", "#text": "Code rural ancien - art. 1142-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581132", "@num": "1142-19", "#text": "Code rural ancien - art. 1142-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581095", "@num": "1142-2", "#text": "Code rural ancien - art. 1142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581137", "@num": "1142-21", "#text": "Code rural ancien - art. 1142-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581138", "@num": "1142-22", "#text": "Code rural ancien - art. 1142-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581139", "@num": "1142-23", "#text": "Code rural ancien - art. 1142-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581140", "@num": "1142-24", "#text": "Code rural ancien - art. 1142-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581141", "@num": "1142-25", "#text": "Code rural ancien - art. 1142-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581143", "@num": "1142-26", "#text": "Code rural ancien - art. 1142-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581145", "@num": "1142-28", "#text": "Code rural ancien - art. 1142-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581097", "@num": "1142-3", "#text": "Code rural ancien - art. 1142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581106", "@num": "1142-6", "#text": "Code rural ancien - art. 1142-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581110", "@num": "1142-8", "#text": "Code rural ancien - art. 1142-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581111", "@num": "1142-9", "#text": "Code rural ancien - art. 1142-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581146", "@num": "1143", "#text": "Code rural ancien - art. 1143 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581148", "@num": "1143-1", "#text": "Code rural ancien - art. 1143-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581152", "@num": "1143-2", "#text": "Code rural ancien - art. 1143-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581154", "@num": "1143-3", "#text": "Code rural ancien - art. 1143-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581155", "@num": "1143-4", "#text": "Code rural ancien - art. 1143-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581157", "@num": "1143-5", "#text": "Code rural ancien - art. 1143-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581158", "@num": "1143-6", "#text": "Code rural ancien - art. 1143-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581159", "@num": "1143-7", "#text": "Code rural ancien - art. 1143-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581160", "@num": "1143-8", "#text": "Code rural ancien - art. 1143-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581169", "@num": "1144", "#text": "Code rural ancien - art. 1144 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581174", "@num": "1145", "#text": "Code rural ancien - art. 1145 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581175", "@num": "1145-1", "#text": "Code rural ancien - art. 1145-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581176", "@num": "1146", "#text": "Code rural ancien - art. 1146 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581177", "@num": "1147", "#text": "Code rural ancien - art. 1147 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581178", "@num": "1147-1", "#text": "Code rural ancien - art. 1147-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581179", "@num": "1147-2", "#text": "Code rural ancien - art. 1147-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581180", "@num": "1148", "#text": "Code rural ancien - art. 1148 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581182", "@num": "1149", "#text": "Code rural ancien - art. 1149 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581183", "@num": "1150", "#text": "Code rural ancien - art. 1150 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581185", "@num": "1151", "#text": "Code rural ancien - art. 1151 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581187", "@num": "1152", "#text": "Code rural ancien - art. 1152 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581188", "@num": "1153", "#text": "Code rural ancien - art. 1153 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581191", "@num": "1154", "#text": "Code rural ancien - art. 1154 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581192", "@num": "1154-1", "#text": "Code rural ancien - art. 1154-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581194", "@num": "1155", "#text": "Code rural ancien - art. 1155 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581195", "@num": "1156", "#text": "Code rural ancien - art. 1156 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581199", "@num": "1157", "#text": "Code rural ancien - art. 1157 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581201", "@num": "1157-1", "#text": "Code rural ancien - art. 1157-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581202", "@num": "1158", "#text": "Code rural ancien - art. 1158 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581204", "@num": "1158-1", "#text": "Code rural ancien - art. 1158-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581205", "@num": "1159", "#text": "Code rural ancien - art. 1159 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581206", "@num": "1160", "#text": "Code rural ancien - art. 1160 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581207", "@num": "1161", "#text": "Code rural ancien - art. 1161 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581210", "@num": "1163", "#text": "Code rural ancien - art. 1163 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581211", "@num": "1164", "#text": "Code rural ancien - art. 1164 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581212", "@num": "1165", "#text": "Code rural ancien - art. 1165 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581213", "@num": "1166", "#text": "Code rural ancien - art. 1166 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581215", "@num": "1167", "#text": "Code rural ancien - art. 1167 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581216", "@num": "1168", "#text": "Code rural ancien - art. 1168 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581218", "@num": "1169", "#text": "Code rural ancien - art. 1169 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581219", "@num": "1170", "#text": "Code rural ancien - art. 1170 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581220", "@num": "1171", "#text": "Code rural ancien - art. 1171 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581221", "@num": "1172", "#text": "Code rural ancien - art. 1172 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581222", "@num": "1173", "#text": "Code rural ancien - art. 1173 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581224", "@num": "1174", "#text": "Code rural ancien - art. 1174 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581225", "@num": "1175", "#text": "Code rural ancien - art. 1175 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581226", "@num": "1176", "#text": "Code rural ancien - art. 1176 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581228", "@num": "1177", "#text": "Code rural ancien - art. 1177 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581229", "@num": "1178", "#text": "Code rural ancien - art. 1178 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581230", "@num": "1179", "#text": "Code rural ancien - art. 1179 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581231", "@num": "1180", "#text": "Code rural ancien - art. 1180 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581232", "@num": "1181", "#text": "Code rural ancien - art. 1181 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581233", "@num": "1182", "#text": "Code rural ancien - art. 1182 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581235", "@num": "1183", "#text": "Code rural ancien - art. 1183 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581236", "@num": "1184", "#text": "Code rural ancien - art. 1184 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581250", "@num": "1198", "#text": "Code rural ancien - art. 1198 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581251", "@num": "1199", "#text": "Code rural ancien - art. 1199 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581252", "@num": "1200", "#text": "Code rural ancien - art. 1200 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581253", "@num": "1201", "#text": "Code rural ancien - art. 1201 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581255", "@num": "1202", "#text": "Code rural ancien - art. 1202 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581258", "@num": "1203", "#text": "Code rural ancien - art. 1203 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581259", "@num": "1204", "#text": "Code rural ancien - art. 1204 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581260", "@num": "1205", "#text": "Code rural ancien - art. 1205 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581261", "@num": "1206", "#text": "Code rural ancien - art. 1206 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581264", "@num": "1209", "#text": "Code rural ancien - art. 1209 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581265", "@num": "1210", "#text": "Code rural ancien - art. 1210 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581272", "@num": "1216", "#text": "Code rural ancien - art. 1216 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581273", "@num": "1217", "#text": "Code rural ancien - art. 1217 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581274", "@num": "1218", "#text": "Code rural ancien - art. 1218 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581275", "@num": "1219", "#text": "Code rural ancien - art. 1219 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581276", "@num": "1220", "#text": "Code rural ancien - art. 1220 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581277", "@num": "1221", "#text": "Code rural ancien - art. 1221 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581280", "@num": "1222", "#text": "Code rural ancien - art. 1222 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581281", "@num": "1223", "#text": "Code rural ancien - art. 1223 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581282", "@num": "1224", "#text": "Code rural ancien - art. 1224 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581283", "@num": "1225", "#text": "Code rural ancien - art. 1225 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581284", "@num": "1226", "#text": "Code rural ancien - art. 1226 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581285", "@num": "1227", "#text": "Code rural ancien - art. 1227 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581287", "@num": "1229", "#text": "Code rural ancien - art. 1229 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581288", "@num": "1230", "#text": "Code rural ancien - art. 1230 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581289", "@num": "1231", "#text": "Code rural ancien - art. 1231 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581291", "@num": "1231-1", "#text": "Code rural ancien - art. 1231-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581292", "@num": "1231-1 bis", "#text": "Code rural ancien - art. 1231-1 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581293", "@num": "1231-2", "#text": "Code rural ancien - art. 1231-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581294", "@num": "1232", "#text": "Code rural ancien - art. 1232 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581295", "@num": "1233", "#text": "Code rural ancien - art. 1233 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581296", "@num": "1234", "#text": "Code rural ancien - art. 1234 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581297", "@num": "1234-1", "#text": "Code rural ancien - art. 1234-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581308", "@num": "1234-10", "#text": "Code rural ancien - art. 1234-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581309", "@num": "1234-11", "#text": "Code rural ancien - art. 1234-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581311", "@num": "1234-12", "#text": "Code rural ancien - art. 1234-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581312", "@num": "1234-13", "#text": "Code rural ancien - art. 1234-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581314", "@num": "1234-14", "#text": "Code rural ancien - art. 1234-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581315", "@num": "1234-15", "#text": "Code rural ancien - art. 1234-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581316", "@num": "1234-16", "#text": "Code rural ancien - art. 1234-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581317", "@num": "1234-17", "#text": "Code rural ancien - art. 1234-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581319", "@num": "1234-18", "#text": "Code rural ancien - art. 1234-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581320", "@num": "1234-19", "#text": "Code rural ancien - art. 1234-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581298", "@num": "1234-2", "#text": "Code rural ancien - art. 1234-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581321", "@num": "1234-20", "#text": "Code rural ancien - art. 1234-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581322", "@num": "1234-21", "#text": "Code rural ancien - art. 1234-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581323", "@num": "1234-22", "#text": "Code rural ancien - art. 1234-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581325", "@num": "1234-23", "#text": "Code rural ancien - art. 1234-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581326", "@num": "1234-24", "#text": "Code rural ancien - art. 1234-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581327", "@num": "1234-25", "#text": "Code rural ancien - art. 1234-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581329", "@num": "1234-26", "#text": "Code rural ancien - art. 1234-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581330", "@num": "1234-26-1", "#text": "Code rural ancien - art. 1234-26-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581331", "@num": "1234-27", "#text": "Code rural ancien - art. 1234-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581332", "@num": "1234-28", "#text": "Code rural ancien - art. 1234-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581333", "@num": "1234-29", "#text": "Code rural ancien - art. 1234-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581300", "@num": "1234-3", "#text": "Code rural ancien - art. 1234-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581302", "@num": "1234-4", "#text": "Code rural ancien - art. 1234-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581303", "@num": "1234-5", "#text": "Code rural ancien - art. 1234-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581304", "@num": "1234-6", "#text": "Code rural ancien - art. 1234-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581305", "@num": "1234-7", "#text": "Code rural ancien - art. 1234-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581306", "@num": "1234-8", "#text": "Code rural ancien - art. 1234-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581307", "@num": "1234-9", "#text": "Code rural ancien - art. 1234-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581336", "@num": "1235", "#text": "Code rural ancien - art. 1235 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581338", "@num": "1236", "#text": "Code rural ancien - art. 1236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581341", "@num": "1237", "#text": "Code rural ancien - art. 1237 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581343", "@num": "1238", "#text": "Code rural ancien - art. 1238 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581344", "@num": "1239", "#text": "Code rural ancien - art. 1239 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581346", "@num": "1240", "#text": "Code rural ancien - art. 1240 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581348", "@num": "1240-1", "#text": "Code rural ancien - art. 1240-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581350", "@num": "1241", "#text": "Code rural ancien - art. 1241 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581353", "@num": "1242", "#text": "Code rural ancien - art. 1242 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581354", "@num": "1243", "#text": "Code rural ancien - art. 1243 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581356", "@num": "1244", "#text": "Code rural ancien - art. 1244 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581359", "@num": "1244-1", "#text": "Code rural ancien - art. 1244-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581360", "@num": "1244-2", "#text": "Code rural ancien - art. 1244-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581362", "@num": "1244-3", "#text": "Code rural ancien - art. 1244-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581363", "@num": "1244-3-1", "#text": "Code rural ancien - art. 1244-3-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581364", "@num": "1244-4", "#text": "Code rural ancien - art. 1244-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581365", "@num": "1244-5", "#text": "Code rural ancien - art. 1244-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581367", "@num": "1245", "#text": "Code rural ancien - art. 1245 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581369", "@num": "1246", "#text": "Code rural ancien - art. 1246 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581370", "@num": "1247", "#text": "Code rural ancien - art. 1247 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581372", "@num": "1248", "#text": "Code rural ancien - art. 1248 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581375", "@num": "1250", "#text": "Code rural ancien - art. 1250 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581376", "@num": "1250-1", "#text": "Code rural ancien - art. 1250-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581378", "@num": "1250-2", "#text": "Code rural ancien - art. 1250-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581382", "@num": "1251", "#text": "Code rural ancien - art. 1251 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581383", "@num": "1252", "#text": "Code rural ancien - art. 1252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581384", "@num": "1252-1", "#text": "Code rural ancien - art. 1252-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581390", "@num": "1252-2", "#text": "Code rural ancien - art. 1252-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581399", "@num": "1257", "#text": "Code rural ancien - art. 1257 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581400", "@num": "1257-1", "#text": "Code rural ancien - art. 1257-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581401", "@num": "1258", "#text": "Code rural ancien - art. 1258 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581402", "@num": "1259", "#text": "Code rural ancien - art. 1259 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581403", "@num": "1260", "#text": "Code rural ancien - art. 1260 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581405", "@num": "1262", "#text": "Code rural ancien - art. 1262 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581406", "@num": "1263", "#text": "Code rural ancien - art. 1263 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581407", "@num": "1263-1", "#text": "Code rural ancien - art. 1263-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581409", "@num": "1263-2", "#text": "Code rural ancien - art. 1263-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581410", "@num": "1263-3", "#text": "Code rural ancien - art. 1263-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581412", "@num": "1263-4", "#text": "Code rural ancien - art. 1263-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581413", "@num": "1263-5", "#text": "Code rural ancien - art. 1263-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581415", "@num": "1263-6", "#text": "Code rural ancien - art. 1263-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581416", "@num": "1263-7", "#text": "Code rural ancien - art. 1263-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581418", "@num": "1263-8", "#text": "Code rural ancien - art. 1263-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581420", "@num": "1263-9", "#text": "Code rural ancien - art. 1263-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580576", "@num": "983", "#text": "Code rural ancien - art. 983 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580578", "@num": "984", "#text": "Code rural ancien - art. 984 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580580", "@num": "985", "#text": "Code rural ancien - art. 985 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580592", "@num": "992", "#text": "Code rural ancien - art. 992 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580593", "@num": "992 bis", "#text": "Code rural ancien - art. 992 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580595", "@num": "992-1", "#text": "Code rural ancien - art. 992-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580597", "@num": "992-2", "#text": "Code rural ancien - art. 992-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580598", "@num": "992-3", "#text": "Code rural ancien - art. 992-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580602", "@num": "993", "#text": "Code rural ancien - art. 993 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580605", "@num": "993-1", "#text": "Code rural ancien - art. 993-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580607", "@num": "993-2", "#text": "Code rural ancien - art. 993-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580608", "@num": "993-3", "#text": "Code rural ancien - art. 993-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580611", "@num": "994", "#text": "Code rural ancien - art. 994 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580613", "@num": "995", "#text": "Code rural ancien - art. 995 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580615", "@num": "996", "#text": "Code rural ancien - art. 996 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580620", "@num": "997", "#text": "Code rural ancien - art. 997 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580621", "@num": "997-1", "#text": "Code rural ancien - art. 997-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580622", "@num": "997-2", "#text": "Code rural ancien - art. 997-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580624", "@num": "998", "#text": "Code rural ancien - art. 998 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315157", "@num": "L97", "#text": "Livre des procédures fiscales - art. L97 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000583733", "@nor": "AGRX0000054R", "@num": "2000-550", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2000-550 du 15 juin 2000 relative aux parties législatives des livres VII (Dispositions sociales) et IX (Santé publique vétérinaire et protection des végétaux) et à la mise à jour des parties législatives des livres Ier (Aménagement et équipement de l'espace rural), III (Exploitation agricole) et VI (Production et marchés) du code rural", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000583733", "@c_titre_court": "Ordonnance n° 2000-550 du 15 juin 2000" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2000-550 du 15 juin 2000 relative aux parties législatives des livres VII (Dispositions sociales) et IX (Santé publique vétérinaire et protection des végétaux) et à la mise à jour des parties législatives des livres Ier (Aménagement et équipement de l'espace rural), III (Exploitation agricole) et VI (Production et marchés) du code rural", "@debut": "2000-06-22", "@id_txt": "LEGITEXT000005629537", "@c_titre_court": "Ordonnance n° 2000-550 du 15 juin 2000" } ], "@ministere": "MINISTERE DE L'AGRICULTURE ET DE LA PECHE", "@date_publi": "2000-06-22", "@date_signature": "2000-06-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006601338", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "2000-06-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Au titre du livre VII (nouveau) sont abrogés, sous réserve du II du présent article :
\n
1° Le titre Ier du livre VII du code rural ;
\n
2° Le titre II du livre VII du code rural, à l'exception :
\n
a) Des articles 1003-1, 1003-2, 1003-3, 1003-4, 1003-5, 1003-6 et 1003-10 ;
\n
b) De la fin du premier alinéa, à partir du mot \"prescrire\", et du deuxième alinéa de l'article 1056 ;
\n
c) Du premier alinéa de l'article 1106-20 ;
\n
d) De l'article 1107 ;
\n
e) Du 1° du premier alinéa de l'article 1110 ;
\n
f) Des articles 1111 à 1120, premier alinéa ;
\n
g) Des premier et deuxième alinéas de l'article 1142-3 ;
\n
h) De l'article 1142-4 ;
\n
i) Des articles 1142-10 et 1142-20 ;
\n
j) De l'article 1142-27 ;
\n
3° Le titre III du livre VII du code rural, à l'exception :
\n
a) De l'article 1207 ;
\n
b) Des articles 1211 à 1215 ;
\n
c) De l'article 1228 ;
\n
4° Le titre IV du livre VII du code rural ;
\n
5° Le titre V du livre VII du code rural, à l'exception :
\n
a) Des articles 1253 à 1255 ;
\n
b) De l'article 1261 ;
\n
6° Le titre VI du livre VII du code rural ;
\n
7° Le titre VII du livre VII du code rural ;
\n
8° Le titre VIII du livre VII du code rural ;
\n
9° Le quatrième alinéa de l'article L. 212-8-5 du code du travail ;
\n
10° Le dernier alinéa de l'article 2, le premier alinéa, la première phrase du deuxième alinéa, les cinquième, sixième et septième alinéas de l'article 3, les deuxième, troisième et quatrième alinéas de l'article 5 et le premier alinéa de l'article 19 du décret en Conseil d'Etat n° 50-444 du 20 avril 1950 relatif au financement des assurances sociales agricoles ;
\n
11° Les articles 95 et 96 du décret en Conseil d'Etat n° 50-1225 du 21 septembre 1950 portant règlement d'administration publique en ce qui concerne les assurances sociales agricoles, et notamment l'application des décrets des 30 octobre 1935 et 20 avril 1950 modifiés ;
\n
12° Les articles 4 à 7 de la loi n° 65-555 du 10 juillet 1965 accordant aux Français exerçant ou ayant exercé à l'étranger une activité professionnelle, salariée ou non salariée, la faculté d'accession au régime de l'assurance volontaire vieillesse ;
\n
13° L'article 3 de la loi n° 66-958 du 26 décembre 1966 relative à la médecine du travail et à la médecine préventive agricoles ;
\n
14° L'article 4 de la loi n° 67-558 du 12 juillet 1967 relative à l'extension aux départements d'outre-mer des assurances maladie, invalidité et maternité des exploitants agricoles et des membres non salariés de leur famille ;
\n
15° Le deuxième alinéa de l'article 22 et les articles 28 et 29 de la loi n° 72-1 du 3 janvier 1972 sur le travail temporaire ;
\n
16° Les articles 12, 18 et 19 de la loi n° 72-965 du 25 octobre 1972 relative à l'assurance des travailleurs de l'agriculture contre les accidents du travail et les maladies professionnelles ;
\n
17° L'article 2 de la loi n° 73-1051 du 21 novembre 1973 permettant aux anciens combattants et aux anciens prisonniers de guerre de bénéficier, entre soixante et soixante-cinq ans, d'une pension de retraite calculée sur le taux applicable à l'âge de soixante-cinq ans ;
\n
18° L'article 11 de la loi n° 75-3 du 3 janvier 1975 portant diverses améliorations et simplifications en matière de pension ou allocations des conjoints survivants, des mères de famille et des personnes âgées ;
\n
19° L'article 9 de la loi n° 80-546 du 17 juillet 1980 instituant une assurance veuvage en faveur des conjoints survivants ayant ou ayant eu des charges de famille ;
\n
20° L'article 12 de l'ordonnance n° 82-109 du 30 janvier 1982 relative à la durée et à l'aménagement du temps de travail en agriculture ;
\n
21° Le troisième alinéa du I de l'article 48 et les articles 52 et 53 de la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social ;
\n
22° Le II de l'article 21 de la loi n° 89-18 du 13 janvier 1989 portant diverses mesures d'ordre social ;
\n
23° Le VII de l'article 1er de la loi n° 90-86 du 23 janvier 1990 portant diverses dispositions relatives à la sécurité sociale et à la santé ;
\n
24° Le III de l'article 38 et le II de l'article 42 de la loi quinquennale n° 93-1313 du 20 décembre 1993 relative au travail, à l'emploi et à la formation professionnelle ;
\n
25° L'article 3 de la loi n° 94-638 du 25 juillet 1994 tendant à favoriser l'emploi, l'insertion et les activités économiques dans les départements d'outre-mer, à Saint-Pierre-et-Miquelon et à Mayotte, ainsi que l'article 5 de ladite loi en ce qu'il concerne les exploitants agricoles ;
\n
26° Les V et VI de l'article 71 de la loi n° 95-95 du 1er février 1995 de modernisation de l'agriculture ;
\n
27° Le deuxième alinéa du VII de l'article 55 de la loi n° 97-1051 du 18 novembre 1997 d'orientation sur la pêche maritime et les cultures marines ;
\n
28° L'article 43 de la loi n° 99-574 du 9 juillet 1999 d'orientation agricole ;
\n
29° Le III de l'article 6 de la loi n° 99-641 du 27 juillet 1999 portant création d'une couverture maladie universelle en ce qui concerne l'assurance maladie, invalidité et maternité des personnes non salariées des professions agricoles ;
\n
30° L'article 8 de la loi n° 99-1140 du 29 décembre 1999 de financement de la sécurité sociale pour 2000.
\n
II. - L'abrogation des dispositions du code rural prévue aux 1° à 30° du I du présent article ne prendra effet qu'à compter de la date de publication du décret relatif à la partie Réglementaire du livre VII du code rural pour ce qui concerne les articles, alinéas, phrases ou membres de phrases ci-après :
\n
1° Au deuxième alinéa de l'article 1000-2 et à l'article 1000-3, les mots : \"pris sur le rapport du ministre de l'agriculture et du ministre chargé des affaires sociales\" ;
\n
2° L'article 1000-8 ;
\n
3° L'article 1003-7 ;
\n
4° Au deuxième alinéa de l'article 1003-8, les mots : \"contresigné du ministre de l'agriculture et du ministre de l'économie et des finances\" ;
\n
5° L'article 1003-9 ;
\n
6° Au premier alinéa de l'article 1025, les mots : \"sur la proposition du secrétaire d'Etat à l'agriculture\" et, au deuxième alinéa du même article, les mots : \"à la somme de 1 966 F\" ;
\n
7° A la première phrase du premier alinéa de l'article 1028, les mots : \"dans le délai de huitaine\", ainsi que la deuxième phrase du premier alinéa et les deuxième et troisième alinéas du même article ;
\n
8° L'article 1030 ;
\n
9° L'article 1032, à l'exception du membre de phrase : \"Les cotisations d'assurances sociales agricoles sont obligatoirement versées à la caisse de mutualité sociale agricole agréée pour le département du lieu de travail de l'assuré\" ;
\n
10° L'article 1034, à l'exception du dernier alinéa ;
\n
11° L'article 1036 ;
\n
12° Au troisième alinéa de l'article 1059, les mots : \"du délai de deux mois visé à l'article 15 du décret n° 58-1291 du 22 décembre 1958\" ;
\n
13° A l'article 1068, premier alinéa, les mots : \"dans les deux mois\" et, au deuxième alinéa, les mots : \"dans le délai de deux mois\" et les mots : \"dans le mois de la sommation\" ;
\n
14° L'article 1098 ;
\n
15° A la première phrase du 1° de l'article 1106-3, les mots :
\n \"contresigné du ministre de l'agriculture, du ministre chargé des affaires sociales et du ministre de l'économie et des finances\" ;
\n
16° Le II de l'article 1106-10 ;
\n
17° Au premier alinéa de l'article 1120-1 et à l'article 1120-2, les mots : \"à partir de l'âge de soixante ans\" ;
\n
18° Au 1° du premier alinéa de l'article 1121, les mots : \"pour trente-sept années et demie au moins\" ;
\n
19° Au deuxième alinéa de l'article 1121, les mots : \"avant l'âge de soixante-cinq ans\" et les mots : \"d'une durée minimale de trente-sept années et demie d'assurance ;
\n
20° L'article 1129 et les deux premiers alinéas de l'article 1130, les articles 1131, 1132 et 1133 ;
\n
21° Au 1° du premier alinéa de l'article 1142-5, les mots : \"pour trente-sept années et demie au moins\" et, au deuxième alinéa du même article, les mots : \"avant l'âge de soixante-cinq ans\" et les mots :
\n \"d'une durée minimale de trente-sept années et demie d'assurance\" ;
\n
22° Au deuxième alinéa de l'article 1151, les mots : \"pris sur le rapport du ministre de l'agriculture\" ;
\n
23° Les deuxième, troisième et quatrième alinéas de l'article 1226 ;
\n
24° A l'article 1156, les mots : \"l'inspecteur divisionnaire des lois sociales en agriculture\" ;
\n
25° A l'article 1158, les mots : \"l'inspecteur du travail, chef du service régional de l'inspection des lois sociales en agriculture\" ;
\n
26° A l'article 1227, les mots : \"rendu sur le rapport du ministre de l'agriculture et du ministre de l'économie et des finances\" ;
\n
27° Au premier alinéa de l'article 1234-10, les mots : \"sur la proposition du ministre de l'agriculture et du ministre de l'économie et des finances\" ;
\n
28° L'article 1234-14 ;
\n
29° Le dernier alinéa de l'article 1242 ;
\n
30° A l'article 1244-4, les mots : \"chef du service régional de l'inspection des lois sociales en agriculture\" ;
\n
31° Au deuxième alinéa de l'article 1246, les mots : \"le chef du service régional de l'inspection du travail, de l'emploi et de la politique sociale agricoles\" ;
\n
32° A l'article 1250, les mots : \"pris sur le rapport du ministre de l'agriculture et du ministre de l'économie et des finances\" ;
\n
33° Au troisième alinéa de l'article 1252, les mots : \"pris sur le rapport du ministre de l'agriculture\" ;
\n
34° Au premier alinéa de l'article 1252-1, les mots : \"pris sur la proposition du ministre de l'agriculture\" ;
\n
35° Le cinquième alinéa de l'article 1257 ;
\n
36° Au premier alinéa de l'article 1259, les mots : \"pris sur le rapport du ministre de l'agriculture et du ministre de l'économie et des finances\" et, au deuxième alinéa du même article, les mots :
\n \"sous peine des sanctions prévues à l'article 46 de l'ordonnance du 4 octobre 1945\" ;
\n
37° Au deuxième alinéa de l'article 1262, les mots : \"pris par le ministre de l'agriculture\" ;
\n
38° A l'article 3 de la loi n° 66-958 du 26 décembre 1966, les mots : \"pris sur le rapport du ministre de l'agriculture, du ministre des affaires sociales et du ministre de l'économie et des finances\" ;
\n
39° A l'article 53 de la loi n° 88-1202 du 30 décembre 1988, les mots : \"ne pourra pas dépasser cinquante francs\" ;
\n
40° A l'article 8 de la loi n° 99-1140 du 29 décembre 1999, la première phrase du dernier alinéa.
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art. 127 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006757809", "@num": "7", "#text": "Loi n°93-936 du 22 juillet 1993 - art. 7 () JORF 23 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000006789751", "@num": "28", "#text": "Arrêté du 19 janvier 1995 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000031088128", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006790831", "@num": "22", "#text": "Arrêté du 13 mars 1997 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006771854", "@num": "2", "#text": "Décret n°97-379 du 21 avril 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382928", "@nortexte": "TASS9721343D", "@numtexte": "97-379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-21" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006790930", "@num": "1", "#text": "Arrêté du 23 janvier 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753070", "@nortexte": "EQUB9800013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-23" }, { "@id": "LEGIARTI000006791531", "@num": "1", "#text": "Arrêté du 15 janvier 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000557442", "@nortexte": "AGRS9900141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-15" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000037457049", "@num": "6-1", "#text": "Décret n°2002-634 du 29 avril 2002 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000590403", "@nortexte": "PRMG0270289D", "@numtexte": "2002-634", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-29" }, { "@id": "LEGIARTI000026739912", "@num": "6", "#text": "Décret n°2002-788 du 3 mai 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000774142", "@nortexte": "MESH0221497D", "@numtexte": "2002-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006217019", "@num": "2", "#text": "Arrêté du 31 janvier 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418775", "@nortexte": "ECOM0200993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-01-31" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000049424057", "@num": "2", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000037457092", "@num": "4", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000037457036", "@num": "6", "#text": "Décret n°2004-878 du 26 août 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000446192", "@nortexte": "FPPA0410011D", "@numtexte": "2004-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-26" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000021008262", "@num": "4", "#text": "Décret n°2009-1065\n du 28 août 2009 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000021006639", "@nortexte": "BCFF0908973D", "@numtexte": "2009-1065", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-28" }, { "@id": "LEGIARTI000022256089", "@num": "6", "#text": "Décret n°2010-531\n du 20 mai 2010 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000022244379", "@nortexte": "IOCB0928735D", "@numtexte": "2010-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-20" }, { "@id": "LEGIARTI000049820497", "@num": "4", "#text": "Décret n°2010-575 du 31 mai 2010 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022284967", "@nortexte": "ECED1013792D", "@numtexte": "2010-575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-31" }, { "@id": "LEGIARTI000023824311", "@num": "1", "#text": "Arrêté du 6 janvier 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000028372476", "@num": "1", "#text": "Arrêté du 27 mars 2012 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025641208", "@nortexte": "AGRS1209096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-27" }, { "@id": "LEGIARTI000028361825", "@num": "1", "#text": "Arrêté du 17 décembre 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028354039", "@nortexte": "AGRS1318714A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-17" }, { "@id": "LEGIARTI000036902830", "@num": "1", "#text": "Arrêté du 25 février 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000036902865", "@num": "2", "#text": "Arrêté du 25 février 2016 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000037457199", "@num": "2", "#text": "Décret n°2016-588 du 11 mai 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032520735", "@nortexte": "RDFF1600542D", "@numtexte": "2016-588", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-11" }, { "@id": "LEGIARTI000038156496", "@num": "2", "#text": "Décret n°2016-1747 du 15 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033623689", "@nortexte": "DEFH1633089D", "@numtexte": "2016-1747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-15" }, { "@id": "LEGIARTI000036362312", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000047592099", "@num": "2", "#text": "Décret n°2017-492 du 5 avril 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034379383", "@nortexte": "DEFH1633685D", "@numtexte": "2017-492", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-05" }, { "@id": "LEGIARTI000037457239", "@num": "2", "#text": "Décret n°2017-662 du 27 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034512837", "@nortexte": "JUSB1710684D", "@numtexte": "2017-662", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-27" }, { "@id": "LEGIARTI000036902062", "@num": "1", "#text": "Arrêté du 9 mai 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036896997", "@nortexte": "CPAS1812606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-09" }, { "@id": "LEGIARTI000037446927", "@num": "23", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000046119144", "@num": "7", "#text": "Ordonnance n°2020-346 du 27 mars 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041762506", "@nortexte": "MTRX2008381R", "@numtexte": "2020-346", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-27" }, { "@id": "LEGIARTI000043187184", "@num": "1", "#text": "Arrêté du 25 février 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043185186", "@nortexte": "SSAA2106257A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-25" }, { "@id": "LEGIARTI000045661142", "@num": "2", "#text": "Décret n°2021-603 du 14 mai 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043507031", "@nortexte": "MERT2034071D", "@numtexte": "2021-603", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-14" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048488870", "@num": "1", "#text": "LOI n°2022-1158 du 16 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186723", "@nortexte": "ECOX2217989L", "@numtexte": "2022-1158", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000006302865", "@num": "154 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306482", "@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": "LEGIARTI000017916605", "@num": "1600-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961449", "@num": "L14-10-4", "#text": "Code de l'action sociale et des familles - art. L14-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797019", "@num": "L232-21", "#text": "Code de l'action sociale et des familles - art. L232-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075109", "@num": "L243-5", "#text": "Code de l'action sociale et des familles - art. L243-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075101", "@num": "L245-12", "#text": "Code de l'action sociale et des familles - art. 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L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048714191", "@num": "L136-5", "#text": "Code de la sécurité sociale. - art. L136-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683546", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031503832", "@num": "L137-11", "#text": "Code de la sécurité sociale. - art. 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L382-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354394", "@num": "L612-1", "#text": "Code de la sécurité sociale. - art. L612-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744287", "@num": "L711-2", "#text": "Code de la sécurité sociale. - art. L711-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746964", "@num": "R130-1", "#text": "Code de la sécurité sociale. - art. R130-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747035", "@num": "R135-11", "#text": "Code de la sécurité sociale. - art. R135-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025125520", "@num": "R137-4", "#text": "Code de la sécurité sociale. - art. R137-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747402", "@num": "R161-11-1", "#text": "Code de la sécurité sociale. - art. R161-11-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047960991", "@num": "R161-19", "#text": "Code de la sécurité sociale. - art. R161-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023975", "@num": "L130-3", "#text": "Code du service national - art. L130-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683513", "@num": "L5122-4", "#text": "Code du travail - art. L5122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048601748", "@num": "L5131-5", "#text": "Code du travail - art. L5131-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048601789", "@num": "L5131-6", "#text": "Code du travail - art. L5131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683508", "@num": "L5422-10", "#text": "Code du travail - art. L5422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075023", "@num": "L6321-12", "#text": "Code du travail - art. L6321-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048589975", "@num": "L7233-4", "#text": "Code du travail - art. L7233-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306537", "@num": "1600-0 K", "#text": "Code général des impôts, CGI. - art. 1600-0 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641628", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585492", "@num": "L731-45", "#text": "Code rural - art. L731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679659", "@num": "D741-71", "#text": "Code rural et de la pêche maritime - art. D741-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700881", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (VD)", "@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": "LEGIARTI000006740231", "@fin": "1996-12-29", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740232", "@fin": "1996-12-31", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740233", "@fin": "2001-05-03", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740234", "@fin": "2018-01-01", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "2001-05-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033712581", "@fin": "2999-01-01", "@num": "L136-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué une contribution sociale sur les revenus d'activité et sur les revenus de remplacement perçus à compter du 1er février 1991 à laquelle sont assujetties les personnes physiques considérées comme domiciliées en France pour l'établissement de l'impôt sur le revenu et, dans tous les cas, les agents de l'Etat, des collectivités locales et de leurs établissements publics à caractère administratif qui exercent leurs fonctions ou sont chargés de mission hors de France.
\n
" } }, "LEGIARTI000006740232": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-31", "DATE_DEBUT": "1996-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006740232", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740232.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L01AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006773189", "@num": "1", "#text": "Décret n°80-481 du 27 juin 1980 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338165", "@numtexte": "80-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 127 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318055", "@num": "127", "#text": "Loi - art. 127 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006789751", "@num": "28", "#text": "Arrêté du 19 janvier 1995 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000031088128", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757286", "@num": "9", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 9 () JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006790831", "@num": "22", "#text": "Arrêté du 13 mars 1997 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006771854", "@num": "2", "#text": "Décret n°97-379 du 21 avril 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382928", "@nortexte": "TASS9721343D", "@numtexte": "97-379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-21" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006790930", "@num": "1", "#text": "Arrêté du 23 janvier 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753070", "@nortexte": "EQUB9800013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-23" }, { "@id": "LEGIARTI000006791531", "@num": "1", "#text": "Arrêté du 15 janvier 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000557442", "@nortexte": "AGRS9900141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-15" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000037457049", "@num": "6-1", "#text": "Décret n°2002-634 du 29 avril 2002 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000590403", "@nortexte": "PRMG0270289D", "@numtexte": "2002-634", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-29" }, { "@id": "LEGIARTI000026739912", "@num": "6", "#text": "Décret n°2002-788 du 3 mai 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000774142", "@nortexte": "MESH0221497D", "@numtexte": "2002-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006217019", "@num": "2", "#text": "Arrêté du 31 janvier 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418775", "@nortexte": "ECOM0200993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-01-31" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000049424057", "@num": "2", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000037457092", "@num": "4", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - 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art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000021006639", "@nortexte": "BCFF0908973D", "@numtexte": "2009-1065", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-28" }, { "@id": "LEGIARTI000022256089", "@num": "6", "#text": "Décret n°2010-531\n du 20 mai 2010 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000022244379", "@nortexte": "IOCB0928735D", "@numtexte": "2010-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-20" }, { "@id": "LEGIARTI000049820497", "@num": "4", "#text": "Décret n°2010-575 du 31 mai 2010 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022284967", "@nortexte": "ECED1013792D", "@numtexte": "2010-575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-31" }, { "@id": "LEGIARTI000023824311", "@num": "1", "#text": "Arrêté du 6 janvier 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000028372476", "@num": "1", "#text": "Arrêté du 27 mars 2012 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032520735", "@nortexte": "RDFF1600542D", "@numtexte": "2016-588", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-11" }, { "@id": "LEGIARTI000038156496", "@num": "2", "#text": "Décret n°2016-1747 du 15 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033623689", "@nortexte": "DEFH1633089D", "@numtexte": "2016-1747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-15" }, { "@id": "LEGIARTI000036362312", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000047592099", "@num": "2", "#text": "Décret n°2017-492 du 5 avril 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034379383", "@nortexte": "DEFH1633685D", "@numtexte": "2017-492", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-05" }, { "@id": "LEGIARTI000037457239", "@num": "2", "#text": "Décret n°2017-662 du 27 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034512837", "@nortexte": "JUSB1710684D", "@numtexte": "2017-662", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-27" }, { "@id": "LEGIARTI000036902062", "@num": "1", "#text": "Arrêté du 9 mai 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036896997", "@nortexte": "CPAS1812606A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-09" }, { "@id": "LEGIARTI000037446927", "@num": "23", "#text": "Décret n°2018-821 du 27 septembre 2018 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000037444514", "@nortexte": "CPAS1808550D", "@numtexte": "2018-821", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-27" }, { "@id": "LEGIARTI000046119144", "@num": "7", "#text": "Ordonnance n°2020-346 du 27 mars 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041762506", "@nortexte": "MTRX2008381R", "@numtexte": "2020-346", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-27" }, { "@id": "LEGIARTI000043187184", "@num": "1", "#text": "Arrêté du 25 février 2021 - 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L382-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354394", "@num": "L612-1", "#text": "Code de la sécurité sociale. - art. L612-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744287", "@num": "L711-2", "#text": "Code de la sécurité sociale. - art. L711-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746964", "@num": "R130-1", "#text": "Code de la sécurité sociale. - art. R130-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747035", "@num": "R135-11", "#text": "Code de la sécurité sociale. - art. R135-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025125520", "@num": "R137-4", "#text": "Code de la sécurité sociale. - art. R137-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747402", "@num": "R161-11-1", "#text": "Code de la sécurité sociale. - art. R161-11-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047960991", "@num": "R161-19", "#text": "Code de la sécurité sociale. - art. R161-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033023975", "@num": "L130-3", "#text": "Code du service national - art. L130-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683513", "@num": "L5122-4", "#text": "Code du travail - art. L5122-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048601748", "@num": "L5131-5", "#text": "Code du travail - art. L5131-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048601789", "@num": "L5131-6", "#text": "Code du travail - art. L5131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683508", "@num": "L5422-10", "#text": "Code du travail - art. L5422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075023", "@num": "L6321-12", "#text": "Code du travail - art. L6321-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048589975", "@num": "L7233-4", "#text": "Code du travail - art. L7233-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306537", "@num": "1600-0 K", "#text": "Code général des impôts, CGI. - art. 1600-0 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641628", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585492", "@num": "L731-45", "#text": "Code rural - art. L731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679659", "@num": "D741-71", "#text": "Code rural et de la pêche maritime - art. D741-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700881", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (VD)", "@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": "LEGIARTI000006740231", "@fin": "1996-12-29", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740232", "@fin": "1996-12-31", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740233", "@fin": "2001-05-03", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740234", "@fin": "2018-01-01", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "2001-05-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033712581", "@fin": "2999-01-01", "@num": "L136-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué une contribution sociale sur les revenus d'activité et sur les revenus de remplacement à laquelle sont assujetties les personnes physiques considérées comme domiciliées en France pour l'établissement de l'impôt sur le revenu et, dans tous les cas, les agents de l'Etat, des collectivités locales et de leurs établissements publics à caractère administratif qui exercent leurs fonctions ou sont chargés de mission hors de France.
\n
" } }, "LEGIARTI000006740233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-05-03", "DATE_DEBUT": "1996-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740233", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740233.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L01AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006773189", "@num": "1", "#text": "Décret n°80-481 du 27 juin 1980 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338165", "@numtexte": "80-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 127 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318055", "@num": "127", "#text": "Loi - art. 127 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006789751", "@num": "28", "#text": "Arrêté du 19 janvier 1995 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000031088128", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006319750", "@num": "95", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 95 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006790831", "@num": "22", "#text": "Arrêté du 13 mars 1997 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006771854", "@num": "2", "#text": "Décret n°97-379 du 21 avril 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382928", "@nortexte": "TASS9721343D", "@numtexte": "97-379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-21" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006790930", "@num": "1", "#text": "Arrêté du 23 janvier 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753070", "@nortexte": "EQUB9800013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-23" }, { "@id": "LEGIARTI000006791531", "@num": "1", "#text": "Arrêté du 15 janvier 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000557442", "@nortexte": "AGRS9900141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-15" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000037457049", "@num": "6-1", "#text": "Décret n°2002-634 du 29 avril 2002 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000590403", "@nortexte": "PRMG0270289D", "@numtexte": "2002-634", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-29" }, { "@id": "LEGIARTI000026739912", "@num": "6", "#text": "Décret n°2002-788 du 3 mai 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000774142", "@nortexte": "MESH0221497D", "@numtexte": "2002-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006217019", "@num": "2", "#text": "Arrêté du 31 janvier 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418775", "@nortexte": "ECOM0200993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-01-31" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000049424057", "@num": "2", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000037457092", "@num": "4", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000037457036", "@num": "6", "#text": "Décret n°2004-878 du 26 août 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000446192", "@nortexte": "FPPA0410011D", "@numtexte": "2004-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-26" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000021008262", "@num": "4", "#text": "Décret n°2009-1065\n du 28 août 2009 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000021006639", "@nortexte": "BCFF0908973D", "@numtexte": "2009-1065", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-28" }, { "@id": "LEGIARTI000022256089", "@num": "6", "#text": "Décret n°2010-531\n du 20 mai 2010 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000022244379", "@nortexte": "IOCB0928735D", "@numtexte": "2010-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-20" }, { "@id": "LEGIARTI000049820497", "@num": "4", "#text": "Décret n°2010-575 du 31 mai 2010 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022284967", "@nortexte": "ECED1013792D", "@numtexte": "2010-575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-31" }, { "@id": "LEGIARTI000023824311", "@num": "1", "#text": "Arrêté du 6 janvier 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000028372476", "@num": "1", "#text": "Arrêté du 27 mars 2012 - 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L5131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683508", "@num": "L5422-10", "#text": "Code du travail - art. L5422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075023", "@num": "L6321-12", "#text": "Code du travail - art. L6321-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048589975", "@num": "L7233-4", "#text": "Code du travail - art. L7233-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306537", "@num": "1600-0 K", "#text": "Code général des impôts, CGI. - art. 1600-0 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641628", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585492", "@num": "L731-45", "#text": "Code rural - art. L731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679659", "@num": "D741-71", "#text": "Code rural et de la pêche maritime - art. D741-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700881", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (VD)", "@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": "LEGIARTI000006740231", "@fin": "1996-12-29", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740232", "@fin": "1996-12-31", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740233", "@fin": "2001-05-03", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740234", "@fin": "2018-01-01", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "2001-05-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033712581", "@fin": "2999-01-01", "@num": "L136-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué une contribution sociale sur les revenus d'activité et sur les revenus de remplacement à laquelle sont assujetties les personnes physiques considérées comme domiciliées en France pour l'établissement de l'impôt sur le revenu et, dans tous les cas où leur rémunération est imposable en France, les agents de l'Etat, des collectivités locales et de leurs établissements publics à caractère administratif qui exercent leurs fonctions ou sont chargés de mission hors de France.
\n
" } }, "LEGIARTI000006740234": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2001-05-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006740234", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740234.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L01AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006773189", "@num": "1", "#text": "Décret n°80-481 du 27 juin 1980 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000338165", "@numtexte": "80-481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-06-27" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 127 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318055", "@num": "127", "#text": "Loi - art. 127 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006789751", "@num": "28", "#text": "Arrêté du 19 janvier 1995 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGIARTI000031088128", "@num": "14", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006790831", "@num": "22", "#text": "Arrêté du 13 mars 1997 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000565106", "@nortexte": "ACVA9710014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-03-13" }, { "@id": "LEGIARTI000006771854", "@num": "2", "#text": "Décret n°97-379 du 21 avril 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382928", "@nortexte": "TASS9721343D", "@numtexte": "97-379", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-21" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006790930", "@num": "1", "#text": "Arrêté du 23 janvier 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000753070", "@nortexte": "EQUB9800013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-01-23" }, { "@id": "LEGIARTI000006791531", "@num": "1", "#text": "Arrêté du 15 janvier 1999 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000557442", "@nortexte": "AGRS9900141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-01-15" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFTEXT000000757615", "#text": "Ordonnance 2001-377 2001-05-02 art. 1 JORF 3 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000757615", "@nortexte": "MESX0100047R", "@numtexte": "2001-377", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-05-02" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000037457049", "@num": "6-1", "#text": "Décret n°2002-634 du 29 avril 2002 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000590403", "@nortexte": "PRMG0270289D", "@numtexte": "2002-634", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-29" }, { "@id": "LEGIARTI000026739912", "@num": "6", "#text": "Décret n°2002-788 du 3 mai 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000774142", "@nortexte": "MESH0221497D", "@numtexte": "2002-788", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006217019", "@num": "2", "#text": "Arrêté du 31 janvier 2003 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418775", "@nortexte": "ECOM0200993A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-01-31" }, { "@id": "LEGIARTI000019953390", "@num": "11", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000049424057", "@num": "2", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000037457092", "@num": "4", "#text": "Décret n°2004-569 du 18 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000803653", "@nortexte": "FPPA0400063D", "@numtexte": "2004-569", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-18" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000037457036", "@num": "6", "#text": "Décret n°2004-878 du 26 août 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000446192", "@nortexte": "FPPA0410011D", "@numtexte": "2004-878", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-08-26" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000021008262", "@num": "4", "#text": "Décret n°2009-1065\n du 28 août 2009 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000021006639", "@nortexte": "BCFF0908973D", "@numtexte": "2009-1065", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-28" }, { "@id": "LEGIARTI000022256089", "@num": "6", "#text": "Décret n°2010-531\n du 20 mai 2010 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000022244379", "@nortexte": "IOCB0928735D", "@numtexte": "2010-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-20" }, { "@id": "LEGIARTI000049820497", "@num": "4", "#text": "Décret n°2010-575 du 31 mai 2010 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000022284967", "@nortexte": "ECED1013792D", "@numtexte": "2010-575", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-31" }, { "@id": "LEGIARTI000023824311", "@num": "1", "#text": "Arrêté du 6 janvier 2011 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823275", "@nortexte": "BCRB1013357A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-06" }, { "@id": "LEGIARTI000028372476", "@num": "1", "#text": "Arrêté du 27 mars 2012 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025641208", "@nortexte": "AGRS1209096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-27" }, { "@id": "LEGIARTI000028361825", "@num": "1", "#text": "Arrêté du 17 décembre 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028354039", "@nortexte": "AGRS1318714A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-17" }, { "@id": "LEGIARTI000036902830", "@num": "1", "#text": "Arrêté du 25 février 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000036902865", "@num": "2", "#text": "Arrêté du 25 février 2016 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032106923", "@nortexte": "FCPS1604433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000037457199", "@num": "2", "#text": "Décret n°2016-588 du 11 mai 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032520735", "@nortexte": "RDFF1600542D", "@numtexte": "2016-588", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-11" }, { "@id": "LEGIARTI000038156496", "@num": "2", "#text": "Décret n°2016-1747 du 15 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033623689", "@nortexte": "DEFH1633089D", "@numtexte": "2016-1747", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-15" }, { "@id": "LEGIARTI000036362312", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000047592099", "@num": "2", "#text": "Décret n°2017-492 du 5 avril 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034379383", "@nortexte": "DEFH1633685D", "@numtexte": "2017-492", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-05" }, { "@id": "LEGIARTI000037457239", "@num": "2", "#text": "Décret n°2017-662 du 27 avril 2017 - 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L5131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042683508", "@num": "L5422-10", "#text": "Code du travail - art. L5422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037075023", "@num": "L6321-12", "#text": "Code du travail - art. L6321-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048589975", "@num": "L7233-4", "#text": "Code du travail - art. 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L731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679659", "@num": "D741-71", "#text": "Code rural et de la pêche maritime - art. D741-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700881", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173055", "@fin": "2999-01-01", "#text": "Section 1 : De la contribution sociale sur les revenus d'activité et sur les revenus de remplacement", "@debut": "2000-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156362", "@fin": "2999-01-01", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "2000-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "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": "LEGIARTI000006740231", "@fin": "1996-12-29", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740232", "@fin": "1996-12-31", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740233", "@fin": "2001-05-03", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740234", "@fin": "2018-01-01", "@num": "L136-1", "@etat": "MODIFIE", "@debut": "2001-05-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033712581", "@fin": "2999-01-01", "@num": "L136-1", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué une contribution sociale sur les revenus d'activité et sur les revenus de remplacement à laquelle sont assujettis :
\n
1° Les personnes physiques qui sont à la fois considérées comme domiciliées en France pour l'établissement de l'impôt sur le revenu et à la charge, à quelque titre que ce soit, d'un régime obligatoire français d'assurance maladie ;
\n
2° Les agents de l'Etat, des collectivités locales et de leurs établissements publics à caractère administratif qui exercent leurs fonctions ou sont chargés de mission hors de France, dans la mesure où leur rémunération est imposable en France et où ils sont à la charge, à quelque titre que ce soit, d'un régime obligatoire français d'assurance maladie.
" } }, "LEGIARTI000006740287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-02-05", "DATE_DEBUT": "1993-07-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006740287", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740287.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 92, 1657, L80, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006757809", "@num": "7", "#text": "Loi n°93-936 du 22 juillet 1993 - art. 7 () JORF 23 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006322121", "@num": "39", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026290007", "@num": "29", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000042910964", "@num": "9", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782053", "@num": "34", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000036558995", "#text": "Arrêté du 19 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000017916605", "@num": "1600-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961449", "@num": "L14-10-4", "#text": "Code de l'action sociale et des familles - art. L14-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797019", "@num": "L232-21", "#text": "Code de l'action sociale et des familles - art. L232-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027964539", "@num": "R14-10-43", "#text": "Code de l'action sociale et des familles - art. R14-10-43 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905679", "@num": "R232-54", "#text": "Code de l'action sociale et des familles - art. R232-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683656", "@num": "L131-9", "#text": "Code de la sécurité sociale. - art. L131-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036393064", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740210", "@num": "L135-4", "#text": "Code de la sécurité sociale. - art. L135-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740211", "@num": "L135-5", "#text": "Code de la sécurité sociale. - art. L135-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048714191", "@num": "L136-5", "#text": "Code de la sécurité sociale. - art. L136-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740324", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074867", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393257", "@num": "L137-14", "#text": "Code de la sécurité sociale. - art. L137-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393253", "@num": "L137-18", "#text": "Code de la sécurité sociale. - art. L137-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741883", "@num": "L241-1", "#text": "Code de la sécurité sociale. - art. L241-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834567", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026294527", "@num": "L245-14", "#text": "Code de la sécurité sociale. - art. L245-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354394", "@num": "L612-1", "#text": "Code de la sécurité sociale. - art. L612-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744287", "@num": "L711-2", "#text": "Code de la sécurité sociale. - art. L711-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747036", "@num": "R135-12", "#text": "Code de la sécurité sociale. - art. R135-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306483", "@num": "1600-0 C", "#text": "Code général des impôts, CGI. - art. 1600-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392899", "@num": "1600-0 S", "#text": "Code général des impôts, CGI. - art. 1600-0 S (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160378", "@num": "1600-00 C", "#text": "Code général des impôts, CGI. - art. 1600-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037949145", "@num": "235 ter", "#text": "Code général des impôts, CGI. - art. 235 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585492", "@num": "L731-45", "#text": "Code rural - art. L731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700881", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 90-1168 1990-12-23 art. 132 finances pour 1991", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185795", "@fin": "2003-12-31", "#text": "Section 2 : De la contribution sociale sur les revenus du patrimoine.", "@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": "LEGIARTI000006740287", "@fin": "1995-02-05", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740288", "@fin": "1996-12-29", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740289", "@fin": "1996-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740290", "@fin": "1997-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740291", "@fin": "1998-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740292", "@fin": "1998-12-27", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1998-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740293", "@fin": "1998-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740294", "@fin": "1999-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740306", "@fin": "2007-08-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740307", "@fin": "2007-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916632", "@fin": "2008-08-06", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298454", "@fin": "2008-12-19", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020102136", "@fin": "2009-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008519", "@fin": "2009-06-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051996", "@fin": "2009-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535755", "@fin": "2010-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645150", "@fin": "2010-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023272068", "@fin": "2011-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377941", "@fin": "2011-07-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties, à compter de l'imposition des revenus de 1990, à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat ;
\n
f) Des revenus des locations meublées non professionnelles ;
\n
g) De tous autres revenus mentionnés à l'article 92 du code général des impôts et qui n'ont pas été assujettis à la contribution en application de l'article 129 de la présente loi.\" II. - Les contribuables dont la cotisation d'impôt sur le revenu est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts ne sont pas assujettis à la contribution.
\n
III. - La contribution portant sur les revenus mentionnés au I ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque son montant est inférieur à 80 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-29", "DATE_DEBUT": "1995-02-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006740288", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740288.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAB" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 92, 1657, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006696849", "@num": "49", "#text": "Loi n°95-116 du 4 février 1995 - art. 49 (V) JORF 5 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - 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"L136-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051996", "@fin": "2009-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535755", "@fin": "2010-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645150", "@fin": "2010-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023272068", "@fin": "2011-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377941", "@fin": "2011-07-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428897", "@fin": "2015-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029962377", "@fin": "2015-08-08", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011199", "@fin": "2016-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814939", "@fin": "2017-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812508", "@fin": "2017-03-03", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034117082", "@fin": "2018-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties, à compter de l'imposition des revenus de 1990, à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, de l'avantage visé au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) Des revenus des locations meublées non professionnelles ;
\n
g) De tous autres revenus mentionnés à l'article 92 du code général des impôts et qui n'ont pas été assujettis à la contribution en application de l'article 129 de la présente loi.
\n
II. - Les contribuables dont la cotisation d'impôt sur le revenu est inférieure au montant mentionné au 1 bis de l'article 1657 du code général des impôts ne sont pas assujettis à la contribution.
\n
III. - La contribution portant sur les revenus mentionnés au I ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque son montant est inférieur à 80 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-31", "DATE_DEBUT": "1996-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006740289", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740289.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 92, 158, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. 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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 26 : conditions d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757288", "@num": "11", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 11 () JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757290", "@num": "13", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 13 () JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 finances pour 1997 art. 94 II : la contribution afférente aux revenus mentionnés aux a, b, c, d, f et g du I et au II réalisés à compter du 1er janvier 1996 est admise en déduction du revenu imposable de l'année de son paiement", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006322121", "@num": "39", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026290007", "@num": "29", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000042910964", "@num": "9", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782053", "@num": "34", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - 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R232-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683656", "@num": "L131-9", "#text": "Code de la sécurité sociale. - art. L131-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036393064", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740210", "@num": "L135-4", "#text": "Code de la sécurité sociale. - art. L135-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740211", "@num": "L135-5", "#text": "Code de la sécurité sociale. - art. 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I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
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a) Des revenus fonciers ;
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b) Des rentes viagères constituées à titre onéreux ;
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c) Des revenus de capitaux mobiliers ;
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d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
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e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
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Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et la valeur réelle de l'action à la date de la levée de l'option.
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f) Des revenus des locations meublées non professionnelles ;
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g) De tous autres revenus mentionnés à l'article 92 du code général des impôts et qui n'ont pas été assujettis à la contribution en application de l'article L. 136-3.
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Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au 3 et au 4 bis de l'article 158 du code général des impôts.
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II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
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a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
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b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
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III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
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Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
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Il n'est pas procédé au recouvrement de la contribution lorsque son montant est inférieur à 80 F.
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Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-12-23", "DATE_DEBUT": "1996-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740290", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 92, 158, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 11 IV : les présentes dispositions s'appliquent aux options levées à compter du 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 finances pour 1997 art. 94 II : la contribution afférente aux revenus mentionnés aux a, b, c, d, f et g du I et au II réalisés à compter du 1er janvier 1996 est admise en déduction du revenu imposable de l'année de son paiement", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319853", "@num": "46", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 46 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006322121", "@num": "39", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026290007", "@num": "29", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000042910964", "@num": "9", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782053", "@num": "34", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000036558995", "#text": "Arrêté du 19 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000017916605", "@num": "1600-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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R232-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683656", "@num": "L131-9", "#text": "Code de la sécurité sociale. - art. L131-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036393064", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740210", "@num": "L135-4", "#text": "Code de la sécurité sociale. - art. L135-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740211", "@num": "L135-5", "#text": "Code de la sécurité sociale. - art. 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L245-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354394", "@num": "L612-1", "#text": "Code de la sécurité sociale. - art. L612-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744287", "@num": "L711-2", "#text": "Code de la sécurité sociale. - art. L711-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747036", "@num": "R135-12", "#text": "Code de la sécurité sociale. - art. R135-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306483", "@num": "1600-0 C", "#text": "Code général des impôts, CGI. - art. 1600-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392899", "@num": "1600-0 S", "#text": "Code général des impôts, CGI. - art. 1600-0 S (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160378", "@num": "1600-00 C", "#text": "Code général des impôts, CGI. - art. 1600-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037949145", "@num": "235 ter", "#text": "Code général des impôts, CGI. - art. 235 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585492", "@num": "L731-45", "#text": "Code rural - art. L731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700881", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. 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I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) Des revenus des locations meublées non professionnelles ;
\n
g) De tous autres revenus mentionnés à l'article 92 du code général des impôts et qui n'ont pas été assujettis à la contribution en application de l'article L. 136-3.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque son montant est inférieur à 80 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-01-01", "DATE_DEBUT": "1997-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006740291", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740291.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAE" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 92, 158, 158 bis, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 26 : conditions d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 finances pour 1997 art. 94 II : la contribution afférente aux revenus mentionnés aux a, b, c, d, f et g du I et au II réalisés à compter du 1er janvier 1996 est admise en déduction du revenu imposable de l'année de son paiement", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V) JORF 23 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - 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"@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) Des revenus des locations meublées non professionnelles ;
\n
g) De tous autres revenus mentionnés à l'article 92 du code général des impôts et qui n'ont pas été assujettis à la contribution en application de l'article L. 136-3.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
L'avoir fiscal non utilisé en application des dispositions de l'article 158 bis du code général des impôts est déduit de l'assiette de la contribution.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 160 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-12-27", "DATE_DEBUT": "1998-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006740292", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 92, 158, 158 bis, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 11 IV : les présentes dispositions s'appliquent aux options levées à compter du 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 finances pour 1997 art. 94 II : la contribution afférente aux revenus mentionnés aux a, b, c, d, f et g du I et au II réalisés à compter du 1er janvier 1996 est admise en déduction du revenu imposable de l'année de son paiement", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000569621", "#text": "Loi 97-1269 1997-12-30 art. 21 VII finances pour 1998 JORF 31 décembre 1997 en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006322121", "@num": "39", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026290007", "@num": "29", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000042910964", "@num": "9", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - 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"@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
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a) Des revenus fonciers ;
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b) Des rentes viagères constituées à titre onéreux ;
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c) Des revenus de capitaux mobiliers ;
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d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
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e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
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Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
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f) Des revenus des locations meublées non professionnelles ;
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g) De tous autres revenus mentionnés à l'article 92 du code général des impôts et qui n'ont pas été assujettis à la contribution en application de l'article L. 136-3.
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Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et au 3 et au 4 bis de l'article 158 du code général des impôts.
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L'avoir fiscal non utilisé en application des dispositions de l'article 158 bis du code général des impôts est déduit de l'assiette de la contribution.
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II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
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a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
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b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
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III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 160 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
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I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
L'avoir fiscal non utilisé en application des dispositions de l'article 158 bis du code général des impôts est déduit de l'assiette de la contribution.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit de cette contribution est versé à l'Agence centrale des organismes de sécurité sociale sans déduction d'une retenue pour frais d'assiette et de perception.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 160 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-30", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740294", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740294.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAH" } }, "NOTA": { "CONTENU": "

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" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 158, 158 bis, 150 R, 1761, 125-0 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. 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"@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
L'avoir fiscal non utilisé en application des dispositions de l'article 158 bis du code général des impôts est déduit de l'assiette de la contribution.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 160 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740295": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1999-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006740295", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740295.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAI" } }, "NOTA": { "CONTENU": "

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R135-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306483", "@num": "1600-0 C", "#text": "Code général des impôts, CGI. - art. 1600-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392899", "@num": "1600-0 S", "#text": "Code général des impôts, CGI. - art. 1600-0 S (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160378", "@num": "1600-00 C", "#text": "Code général des impôts, CGI. - art. 1600-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037949145", "@num": "235 ter", "#text": "Code général des impôts, CGI. - art. 235 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585492", "@num": "L731-45", "#text": "Code rural - art. L731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700881", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 90-1168 1990-12-23 art. 132 finances pour 1991", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185795", "@fin": "2003-12-31", "#text": "Section 2 : De la contribution sociale sur les revenus du patrimoine.", "@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": "LEGIARTI000006740287", "@fin": "1995-02-05", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740288", "@fin": "1996-12-29", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740289", "@fin": "1996-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740290", "@fin": "1997-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740291", "@fin": "1998-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740292", "@fin": "1998-12-27", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1998-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740293", "@fin": "1998-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740294", "@fin": "1999-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": 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"2006-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740301", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740302", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740303", "@fin": "2006-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740304", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740305", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740306", "@fin": "2007-08-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740307", "@fin": "2007-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916632", "@fin": "2008-08-06", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298454", "@fin": "2008-12-19", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020102136", "@fin": "2009-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008519", "@fin": "2009-06-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051996", "@fin": "2009-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535755", "@fin": "2010-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645150", "@fin": "2010-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023272068", "@fin": "2011-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377941", "@fin": "2011-07-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435829", "@fin": "2011-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013501", "@fin": "2011-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075514", "@fin": "2012-03-16", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515979", "@fin": "2012-08-18", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294532", "@fin": "2013-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946811", "@fin": "2014-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428897", "@fin": "2015-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029962377", "@fin": "2015-08-08", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011199", "@fin": "2016-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814939", "@fin": "2017-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812508", "@fin": "2017-03-03", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034117082", "@fin": "2018-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
L'avoir fiscal non utilisé en application des dispositions de l'article 158 bis du code général des impôts est déduit de l'assiette de la contribution.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit de cette contribution est versé à l'Agence centrale des organismes de sécurité sociale sans déduction d'une retenue pour frais d'assiette et de perception.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 400 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740296", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740296.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAJ" } }, "NOTA": { "CONTENU": "
Nota - Loi 95-116 du 4 février 1995 art. 49 IV : les présentes dispositions s'appliquent aux options levées à compter du 1er janvier 1995.
\n
Nota : Loi 2000-1352 2000-12-30 finances rectificative art. 63 :
\n L'article 6 de la loi 2000-1257 qui modifiait l'article L136-6 du code de la securité sociale a été abrogé par la loi de finances rectificative 2000-1353 qui rétablit dans sa rédaction antérieure le présent article.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 158, 158 bis, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - 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"2006-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740301", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740302", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740303", "@fin": "2006-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740304", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740305", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740306", "@fin": "2007-08-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740307", "@fin": "2007-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916632", "@fin": "2008-08-06", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298454", "@fin": "2008-12-19", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020102136", "@fin": "2009-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008519", "@fin": "2009-06-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051996", "@fin": "2009-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535755", "@fin": "2010-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645150", "@fin": "2010-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023272068", "@fin": "2011-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377941", "@fin": "2011-07-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435829", "@fin": "2011-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013501", "@fin": "2011-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075514", "@fin": "2012-03-16", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515979", "@fin": "2012-08-18", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294532", "@fin": "2013-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946811", "@fin": "2014-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428897", "@fin": "2015-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029962377", "@fin": "2015-08-08", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011199", "@fin": "2016-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814939", "@fin": "2017-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812508", "@fin": "2017-03-03", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034117082", "@fin": "2018-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
L'avoir fiscal non utilisé en application des dispositions de l'article 158 bis du code général des impôts est déduit de l'assiette de la contribution.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 400 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006740297", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAK" } }, "NOTA": { "CONTENU": "
Nota : Loi 2000-1352 2000-12-30 finances rectificative art. 63 :
\n L'article 6 de la loi 2000-1257 qui modifiait l'article L136-6 du code de la securité sociale a été abrogé par la loi de finances rectificative 2000-1353 qui rétablit dans sa rédaction antérieure le présent article.
\n
Nota : Loi 2001-1276 2001-12-28 finances rectificative art. 91 :
\n L'article 11 I de la loi 2001-1246 qui modifiait l'article L136-6 du code de la securité sociale a été abrogé par la loi de finances rectificative 2001-1276 qui rétablit dans sa rédaction antérieure le présent article.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 158, 158 bis, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. 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art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance 2000-916 2000-09-19 annexe II JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006322121", "@num": "39", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - 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I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
L'avoir fiscal non utilisé en application des dispositions de l'article 158 bis du code général des impôts est déduit de l'assiette de la contribution.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006740298", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740298.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 158, 158 bis, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740306", "@fin": "2007-08-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740307", "@fin": "2007-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916632", "@fin": "2008-08-06", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298454", "@fin": "2008-12-19", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020102136", "@fin": "2009-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008519", "@fin": "2009-06-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051996", "@fin": "2009-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535755", "@fin": "2010-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645150", "@fin": "2010-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023272068", "@fin": "2011-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377941", "@fin": "2011-07-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435829", "@fin": "2011-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013501", "@fin": "2011-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075514", "@fin": "2012-03-16", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515979", "@fin": "2012-08-18", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294532", "@fin": "2013-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946811", "@fin": "2014-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428897", "@fin": "2015-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029962377", "@fin": "2015-08-08", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011199", "@fin": "2016-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814939", "@fin": "2017-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812508", "@fin": "2017-03-03", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034117082", "@fin": "2018-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
L'avoir fiscal non utilisé en application des dispositions de l'article 158 bis du code général des impôts est déduit de l'assiette de la contribution.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740299", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740299.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAM" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1311 2003-12-30 finances pour 2004 art. 10 X : les présentes dispositions s'appliquent pour l'imposition des plus-values réalisées lors des cessions à titre onéreux intervenues à compter du 1er janvier 2004.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 U à 150 UB, 158, 150-0, 150-0 D, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006321733", "@num": "13", "#text": "Loi - art. 13 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006321826", "@num": "93", "#text": "Loi - 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"@id": "LEGIARTI000020051996", "@fin": "2009-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535755", "@fin": "2010-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645150", "@fin": "2010-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023272068", "@fin": "2011-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377941", "@fin": "2011-07-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435829", "@fin": "2011-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013501", "@fin": "2011-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075514", "@fin": "2012-03-16", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515979", "@fin": "2012-08-18", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294532", "@fin": "2013-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946811", "@fin": "2014-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428897", "@fin": "2015-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029962377", "@fin": "2015-08-08", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011199", "@fin": "2016-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814939", "@fin": "2017-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812508", "@fin": "2017-03-03", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034117082", "@fin": "2018-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 U à 150 UB du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A, aux 2° et 5° du 3 ainsi qu'au 4 bis de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
II. bis. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont également assujetties à la contribution mentionnée au I à raison des plus-values exonérées d'impôt sur le revenu en application du 7 du III de l'article 150-0 A dudit code.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires. Il en est de même pour la contribution mentionnée au II bis dont l'assiette est calculée conformément aux dispositions de l'article 150-0 D du code général des impôts.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006740300", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAN" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1311 2003-12-30 finances pour 2004 art. 10 X : les présentes dispositions s'appliquent pour l'imposition des plus-values réalisées lors des cessions à titre onéreux intervenues à compter du 1er janvier 2004.
\n
Nota : Loi 2004-1485 2004-12-30 finances rectificative pour 2004 art. 50 VI : les dispositions du IV de l'art. 72 de la loi n° 2004-810 du 13 août 2004 sont applicables à compter du 1er janvier 2004.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 158, 150-0, 150-0 D, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. 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art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V) JORF 17 août 2004 en vigueur le 1er janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006322121", "@num": "39", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026290007", "@num": "29", "#text": "LOI n°2012-958\n du 16 août 2012 - 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R232-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L136-7, L242-1, L136-1 à L136-5, 125-0, L136-1, 50", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683656", "@num": "L131-9", "#text": "Code de la sécurité sociale. - art. L131-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036393064", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. 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L136-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740324", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074867", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393257", "@num": "L137-14", "#text": "Code de la sécurité sociale. - art. L137-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393253", "@num": "L137-18", "#text": "Code de la sécurité sociale. - art. 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I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
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a) Des revenus fonciers ;
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b) Des rentes viagères constituées à titre onéreux ;
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c) Des revenus de capitaux mobiliers ;
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d) (Abrogé)
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e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
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Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles L. 225-177 à L. 225-186 du code de commerce est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
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f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
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Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A, aux 2° et 5° du 3 ainsi qu'au 4 bis de l'article 158 du code général des impôts.
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II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
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a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
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b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
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II. bis. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont également assujetties à la contribution mentionnée au I à raison des plus-values exonérées d'impôt sur le revenu en application du 7 du III de l'article 150-0 A dudit code.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires. Il en est de même pour la contribution mentionnée au II bis dont l'assiette est calculée conformément aux dispositions de l'article 150-0 D du code général des impôts.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
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I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) (Abrogé)
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles L. 225-177 à L. 225-186 du code de commerce est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A, aux 2° et 5° du 3 ainsi qu'au 4 bis de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
II. bis. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont également assujetties à la contribution mentionnée au I à raison des plus-values exonérées d'impôt sur le revenu en application du 7 du III de l'article 150-0 A dudit code.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires. Il en est de même pour la contribution mentionnée au II bis dont l'assiette est calculée conformément aux dispositions de l'article 150-0 D du code général des impôts.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
La majoration de 10 p. 100 prévue à l'article 1730 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740302": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740302", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740302.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAP" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 158, 150-0, 150-0 D, 1730", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. 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"LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) (Abrogé)
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles L. 225-177 à L. 225-186 du code de commerce est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et, aux 2° et 5° du 3 de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
II. bis. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont également assujetties à la contribution mentionnée au I à raison des plus-values exonérées d'impôt sur le revenu en application du 7 du III de l'article 150-0 A dudit code.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires. Il en est de même pour la contribution mentionnée au II bis dont l'assiette est calculée conformément aux dispositions de l'article 150-0 D du code général des impôts.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
La majoration de 10 p. 100 prévue à l'article 1730 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740303": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740303", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740303.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAQ" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1720 2005-12-30 art. 29 XVIII A : les présentes dispositions s'appliquent aux cessions de titres ou droits réalisées à compter du 1er janvier 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 158, 150-0, 151 septies A, 150-0 D, 1730", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006322121", "@num": "39", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006322623", "@num": "29", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 29 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322630", "@num": "35", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 35 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000026290007", "@num": "29", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000042910964", "@num": "9", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 9 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782053", "@num": "34", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000036558995", "#text": "Arrêté du 19 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L225-177 à L225-186", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017916605", "@num": "1600-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961449", "@num": "L14-10-4", "#text": "Code de l'action sociale et des familles - art. L14-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797019", "@num": "L232-21", "#text": "Code de l'action sociale et des familles - art. L232-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027964539", "@num": "R14-10-43", "#text": "Code de l'action sociale et des familles - art. R14-10-43 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905679", "@num": "R232-54", "#text": "Code de l'action sociale et des familles - art. R232-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L136-7, L242-1, L136-1 à L136-5, 125-0, 150-0, L136-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683656", "@num": "L131-9", "#text": "Code de la sécurité sociale. - art. L131-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036393064", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740210", "@num": "L135-4", "#text": "Code de la sécurité sociale. - art. L135-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740211", "@num": "L135-5", "#text": "Code de la sécurité sociale. - art. L135-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740231", "@num": "L136-1", "#text": "Code de la sécurité sociale. - art. L136-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048714191", "@num": "L136-5", "#text": "Code de la sécurité sociale. - art. L136-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740324", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074867", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393257", "@num": "L137-14", "#text": "Code de la sécurité sociale. - art. L137-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393253", "@num": "L137-18", "#text": "Code de la sécurité sociale. - art. L137-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741883", "@num": "L241-1", "#text": "Code de la sécurité sociale. - art. L241-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834567", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026294527", "@num": "L245-14", "#text": "Code de la sécurité sociale. - art. L245-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354394", "@num": "L612-1", "#text": "Code de la sécurité sociale. - art. L612-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744287", "@num": "L711-2", "#text": "Code de la sécurité sociale. - art. L711-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747036", "@num": "R135-12", "#text": "Code de la sécurité sociale. - art. R135-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288608", "@num": "154 quinquies", "#text": "Code général des impôts, CGI. - art. 154 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306483", "@num": "1600-0 C", "#text": "Code général des impôts, CGI. - art. 1600-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392899", "@num": "1600-0 S", "#text": "Code général des impôts, CGI. - art. 1600-0 S (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160378", "@num": "1600-00 C", "#text": "Code général des impôts, CGI. - art. 1600-00 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037949145", "@num": "235 ter", "#text": "Code général des impôts, CGI. - art. 235 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585492", "@num": "L731-45", "#text": "Code rural - art. L731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580769", "@num": "1031", "#text": "Code rural ancien - art. 1031 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580949", "@num": "1106-6-3", "#text": "Code rural ancien - art. 1106-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805640", "@num": "L731-2", "#text": "Code rural et de la pêche maritime - art. L731-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048700881", "@num": "L741-9", "#text": "Code rural et de la pêche maritime - art. L741-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 90-1168 1990-12-23 art. 132 finances pour 1991", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173130", "@fin": "2999-01-01", "#text": "Section 2 : De la contribution sociale sur les revenus du patrimoine", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156362", "@fin": "2999-01-01", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "2000-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "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": "LEGIARTI000006740287", "@fin": "1995-02-05", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740288", "@fin": "1996-12-29", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740289", "@fin": "1996-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740290", "@fin": "1997-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740291", "@fin": "1998-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740292", "@fin": "1998-12-27", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1998-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740293", "@fin": "1998-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740294", "@fin": "1999-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1998-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740295", "@fin": "1999-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740296", "@fin": "2002-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740297", "@fin": "2003-12-19", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740298", "@fin": "2003-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740299", "@fin": "2004-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740300", "@fin": "2006-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740301", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740302", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740303", "@fin": "2006-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740304", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740305", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740306", "@fin": "2007-08-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740307", "@fin": "2007-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916632", "@fin": "2008-08-06", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298454", "@fin": "2008-12-19", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020102136", "@fin": "2009-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008519", "@fin": "2009-06-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051996", "@fin": "2009-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535755", "@fin": "2010-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645150", "@fin": "2010-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023272068", "@fin": "2011-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377941", "@fin": "2011-07-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435829", "@fin": "2011-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013501", "@fin": "2011-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075514", "@fin": "2012-03-16", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515979", "@fin": "2012-08-18", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294532", "@fin": "2013-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946811", "@fin": "2014-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428897", "@fin": "2015-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029962377", "@fin": "2015-08-08", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011199", "@fin": "2016-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814939", "@fin": "2017-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812508", "@fin": "2017-03-03", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034117082", "@fin": "2018-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-03-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) (Abrogé)
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles L. 225-177 à L. 225-186 du code de commerce est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
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f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et, à l'article 150-0 D bis, aux 2° et 5° du 3 de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
II. bis. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont également assujetties à la contribution mentionnée au I à raison des plus-values exonérées d'impôt sur le revenu en application du 7 du III de l'article 150-0 A dudit code. Il en est de même pour les plus-values à long terme exonérées en application de l'article 151 septies A du code général des impôts.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires. Il en est de même pour la contribution mentionnée au II bis dont l'assiette est calculée conformément aux dispositions de l'article 150-0 D du code général des impôts.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
La majoration de 10 p. 100 prévue à l'article 1730 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740304": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006740304", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740304.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAR" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2006-1640 du 21 décembre 2006 art. 11 III : les présentes dispositions s'appliquent à compter de l'imposition des revenus de l'année 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 158, 168, 1649 A, 1649 quater A, 150-0, 151 septies A, 150-0 D, 1730", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L66, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. 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"MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740301", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740302", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740303", "@fin": "2006-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740304", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740305", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740306", "@fin": "2007-08-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740307", "@fin": "2007-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916632", "@fin": "2008-08-06", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298454", "@fin": "2008-12-19", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020102136", "@fin": "2009-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008519", "@fin": "2009-06-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051996", "@fin": "2009-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535755", "@fin": "2010-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645150", "@fin": "2010-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023272068", "@fin": "2011-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377941", "@fin": "2011-07-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435829", "@fin": "2011-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013501", "@fin": "2011-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075514", "@fin": "2012-03-16", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515979", "@fin": "2012-08-18", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294532", "@fin": "2013-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946811", "@fin": "2014-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428897", "@fin": "2015-01-01", "@num": 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"LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre de l'article L. 136-7 :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) (Abrogé)
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles L. 225-177 à L. 225-186 du code de commerce est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et, à l'article 150-0 D bis, aux 2° et 5° du 3 de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application des articles 168, 1649 A et 1649 quater A du code général des impôts, ainsi que de l'article L. 69 du livre des procédures fiscales ;
\n
a bis) Les sommes soumises à l'impôt sur le revenu en application du 1° de l'article L. 66 du livre des procédures fiscales et qui ne sont pas assujetties à la contribution en vertu d'une autre disposition ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
II. bis. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont également assujetties à la contribution mentionnée au I à raison des plus-values exonérées d'impôt sur le revenu en application du 7 du III de l'article 150-0 A dudit code. Il en est de même pour les plus-values à long terme exonérées en application de l'article 151 septies A du code général des impôts.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires. Il en est de même pour la contribution mentionnée au II bis dont l'assiette est calculée conformément aux dispositions de l'article 150-0 D du code général des impôts.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
La majoration de 10 p. 100 prévue à l'article 1730 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740305", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740305.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAS" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2006-1640 du 21 décembre 2006 art. 11 III : les présentes dispositions s'appliquent à compter de l'imposition des revenus de l'année 2006.
\n
NOTA : Loi 2006-1770 du 30 décembre 2006 art. 44 III : les présentes dispositions sont applicables à compter du 1er janvier 2006.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 200 A, 158, 168, 1649 A, 1649 quater A, 150-0, 151 septies A, 150-0 D, 1730", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L66, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. 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art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006322121", "@num": "39", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000028447403", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006659249", "@num": "44", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 44 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000026290007", "@num": "29", "#text": "LOI n°2012-958\n du 16 août 2012 - 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"LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre de l'article L. 136-7 :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) (Abrogé)
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel, de même que de l'avantage défini au 6 bis de l'article 200 A du code général des impôts.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles L. 225-177 à L. 225-186 du code de commerce est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et, à l'article 150-0 D bis, aux 2° et 5° du 3 de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application des articles 168, 1649 A et 1649 quater A du code général des impôts, ainsi que de l'article L. 69 du livre des procédures fiscales ;
\n
a bis) Les sommes soumises à l'impôt sur le revenu en application du 1° de l'article L. 66 du livre des procédures fiscales et qui ne sont pas assujetties à la contribution en vertu d'une autre disposition ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
II. bis. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont également assujetties à la contribution mentionnée au I à raison des plus-values exonérées d'impôt sur le revenu en application du 7 du III de l'article 150-0 A dudit code. Il en est de même pour les plus-values à long terme exonérées en application de l'article 151 septies A du code général des impôts.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires. Il en est de même pour la contribution mentionnée au II bis dont l'assiette est calculée conformément aux dispositions de l'article 150-0 D du code général des impôts.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
La majoration de 10 p. 100 prévue à l'article 1730 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-08-22", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740306", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740306.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAT" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2006-1640 du 21 décembre 2006 art. 11 III : les présentes dispositions s'appliquent à compter de l'imposition des revenus de l'année 2006.
\n
NOTA : Loi 2006-1770 du 30 décembre 2006 art. 44 III : les présentes dispositions sont applicables à compter du 1er janvier 2006.
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I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre de l'article L. 136-7 :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) (Abrogé)
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel, de même que de l'avantage défini au 6 bis de l'article 200 A du code général des impôts.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles L. 225-177 à L. 225-186 du code de commerce est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale.
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f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A, à l'article 150-0 D bis et aux 2° et 5° du 3 de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
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a) Les sommes soumises à l'impôt sur le revenu en application des articles 168, 1649 A et 1649 quater A du code général des impôts, ainsi que de l'article L. 69 du livre des procédures fiscales ;
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a bis) Les sommes soumises à l'impôt sur le revenu en application du 1° de l'article L. 66 du livre des procédures fiscales et qui ne sont pas assujetties à la contribution en vertu d'une autre disposition ;
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b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
II. bis. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont également assujetties à la contribution mentionnée au I à raison des plus-values exonérées d'impôt sur le revenu en application du 7 du III de l'article 150-0 A dudit code. Il en est de même pour les plus-values à long terme exonérées en application de l'article 151 septies A du code général des impôts.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires. Il en est de même pour la contribution mentionnée au II bis dont l'assiette est calculée conformément aux dispositions de l'article 150-0 D du code général des impôts.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
La majoration de 10 % prévue à l'article 1730 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
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"MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740301", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740302", "@fin": "2005-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740303", "@fin": "2006-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740304", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740305", "@fin": "2006-12-31", "@num": "L136-6", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740306", "@fin": "2007-08-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740307", "@fin": "2007-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916632", "@fin": "2008-08-06", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298454", "@fin": "2008-12-19", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020102136", "@fin": "2009-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008519", "@fin": "2009-06-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051996", "@fin": "2009-12-28", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535755", "@fin": "2010-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645150", "@fin": "2010-12-22", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023272068", "@fin": "2011-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377941", "@fin": "2011-07-31", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435829", "@fin": "2011-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013501", "@fin": "2011-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075514", "@fin": "2012-03-16", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515979", "@fin": "2012-08-18", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294532", "@fin": "2013-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946811", "@fin": "2014-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428897", "@fin": "2015-01-01", "@num": 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"LEGIARTI000036427084", "@fin": "2019-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033834605", "@fin": "2022-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988240", "@fin": "2999-01-01", "@num": "L136-6", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre de l'article L. 136-7 :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) (Abrogé)
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel, de même que des avantages définis aux 6 et 6 bis de l'article 200 A du code général des impôts et du gain défini à l'article 150 duodecies du même code ;
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A, à l'article 150-0 D bis et aux 2° et 5° du 3 de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application des articles 168, 1649 A et 1649 quater A du code général des impôts, ainsi que de l'article L. 69 du livre des procédures fiscales ;
\n
a bis) Les sommes soumises à l'impôt sur le revenu en application du 1° de l'article L. 66 du livre des procédures fiscales et qui ne sont pas assujetties à la contribution en vertu d'une autre disposition ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
II. bis. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont également assujetties à la contribution mentionnée au I à raison des plus-values exonérées d'impôt sur le revenu en application du 7 du III de l'article 150-0 A dudit code. Il en est de même pour les plus-values à long terme exonérées en application de l'article 151 septies A du code général des impôts.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu. Le produit annuel de cette contribution résultant de la mise en recouvrement du rôle primitif est versé le 25 novembre au plus tard aux organismes affectataires. Il en est de même pour la contribution mentionnée au II bis dont l'assiette est calculée conformément aux dispositions de l'article 150-0 D du code général des impôts.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque le montant total par article de rôle est inférieur à 61 euros.
\n
La majoration de 10 % prévue à l'article 1730 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
" } }, "LEGIARTI000006740308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-29", "DATE_DEBUT": "1993-07-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006740308", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L07AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 133 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318061", "@num": "133", "#text": "Loi - art. 133 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006757809", "@num": "7", "#text": "Loi n°93-936 du 22 juillet 1993 - art. 7 () JORF 23 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000037949582", "@num": "16", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757292", "@num": "15", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006759004", "@num": "72", "#text": "Loi n°2004-810 du 13 août 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006236841", "@num": "8", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000006521916", "@num": "1", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006322412", "@num": "7", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006759270", "@num": "20", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000031685501", "@num": "22", "#text": "LOI n° 2010-1657 du 29 décembre 2010 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000037949557", "@num": "28", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000006296809", "@num": "49 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796719", "@num": "L14-10-4", "#text": "Code de l'action sociale et des familles - 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I. - Les produits de placements sur lesquels est opéré, à compter du 1er janvier 1991, le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution, sauf s'ils sont versés aux personnes visées au III du même article.
\n
II. - La contribution visée au I est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
" } }, "LEGIARTI000006740309": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-12-23", "DATE_DEBUT": "1996-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006740309", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740309.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L07AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A, 125-0A, 157, 163 quinquies D, 163 quinquies B, 92, 163 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 133 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318061", "@num": "133", "#text": "Loi - art. 133 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949582", "@num": "16", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - 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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 10° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
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b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les gains nets mentionnés à l'article 92 G du même code ainsi que les distributions effectuées par les sociétés de capital-risque dans les conditions prévues au deuxième alinéa de l'article 163 quinquies C du même code, lors de leur versement ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5° de l'article 92 D et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat ;
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10° Les revenus mentionnés au 5° de l'article 157 du code général des impôts procurés par les placements effectués dans le cadre d'un plan d'épargne en vue de la retraite, lors des retraits. ;
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 10°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8 ; son paiement doit intervenir le 30 novembre au plus tard.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 10° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
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b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les gains nets mentionnés à l'article 92 G du même code ainsi que les distributions effectuées par les sociétés de capital-risque dans les conditions prévues au deuxième alinéa de l'article 163 quinquies C du même code, lors de leur versement ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5° de l'article 92 D et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat ;
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10° Les revenus mentionnés au 5° de l'article 157 du code général des impôts procurés par les placements effectués dans le cadre d'un plan d'épargne en vue de la retraite, lors des retraits. ;
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 10°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8 ; son paiement doit intervenir le 30 novembre au plus tard.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
\n
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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 10° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
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b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les gains nets mentionnés au 1 du III de l'article 150-0 A du même code ainsi que les distributions effectuées par les sociétés de capital-risque dans les conditions prévues au deuxième alinéa de l'article 163 quinquies C du même code, lors de leur versement ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat ;
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10° Les revenus mentionnés au 5° de l'article 157 du code général des impôts procurés par les placements effectués dans le cadre d'un plan d'épargne en vue de la retraite, lors des retraits. ;
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 10°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8 ; son paiement doit intervenir le 30 novembre au plus tard.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
\n
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art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757292", "@num": "15", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000569121", "#text": "Loi 97-1164 1997-12-19 art. 5 VII : conditions d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006757363", "@num": "9", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006320690", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999 en vigueur le 30 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - 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"2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044990028", "@fin": "2023-03-11", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047288474", "@fin": "2999-01-01", "@num": "L136-7", "@etat": "VIGUEUR", "@debut": "2023-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
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b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les gains nets mentionnés au 1 du III de l'article 150-0 A du même code ainsi que les distributions effectuées par les sociétés de capital-risque dans les conditions prévues au deuxième alinéa de l'article 163 quinquies C du même code, lors de leur versement ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8 ; son paiement doit intervenir le 30 novembre au plus tard.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
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b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les gains nets mentionnés au 1 du III de l'article 150-0 A du même code ainsi que les distributions effectuées par les sociétés de capital-risque dans les conditions prévues au deuxième alinéa de l'article 163 quinquies C du même code, lors de leur versement ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8. Son paiement doit intervenir le 30 septembre pour sept neuvièmes de son montant et le 30 novembre au plus tard pour les deux neuvièmes restants.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
\n
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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
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b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C du même code, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A du même code ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8. Son paiement doit intervenir le 30 septembre pour sept neuvièmes de son montant et le 30 novembre au plus tard pour les deux neuvièmes restants.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
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b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C du même code, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A du même code ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8. Son paiement doit intervenir le 30 septembre pour sept neuvièmes de son montant et le 30 novembre au plus tard pour les deux neuvièmes restants.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
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b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C du même code, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A du même code ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8. Son paiement doit intervenir le 25 septembre pour sept neuvièmes de son montant et le 25 novembre au plus tard pour les deux neuvièmes restant. Il est reversé dans un délai de dix jours francs après ces dates par l'Etat aux organismes affectataires.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) Avant l'expiration de la huitième année, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date ;
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b) Après l'expiration de la huitième année, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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La valeur liquidative ou de rachat ne tient pas compte des gains nets et produits de placement mentionnés au 8° afférents aux parts des fonds communs de placement à risques et aux actions des sociétés de capital-risque détenues dans le plan.
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C du même code, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A du même code ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8. Son paiement doit intervenir le 25 septembre pour sept neuvièmes de son montant et le 25 novembre au plus tard pour les deux neuvièmes restant. Il est reversé dans un délai de dix jours francs après ces dates par l'Etat aux organismes affectataires.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés au 2° de l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) En cas de retrait ou de rachat entraînant la clôture du plan, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ;
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b) En cas de retrait ou de rachat n'entraînant pas la clôture du plan, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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La valeur liquidative ou de rachat ne tient pas compte des gains nets et produits de placement mentionnés au 8° afférents aux parts des fonds communs de placement à risques et aux actions des sociétés de capital-risque détenues dans le plan.
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C du même code, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A du même code ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8. Son paiement doit intervenir le 25 septembre pour sept neuvièmes de son montant et le 25 novembre au plus tard pour les deux neuvièmes restant. Il est reversé dans un délai de dix jours francs après ces dates par l'Etat aux organismes affectataires.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
\n
" } }, "LEGIARTI000006740319": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-17", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740319", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740319.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L07AXXAL" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1311 2003-12-30 finances pour 2004 art. 83 V, art. 91 IV : conditions d'application.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A, 125-0A, 199 septies, 157, 163 quinquies D, 163 quinquies B, 163 quinquies, 150-0", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 133 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318061", "@num": "133", "#text": "Loi - art. 133 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949582", "@num": "16", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757292", "@num": "15", "#text": "Loi n°96-1160 du 27 décembre 1996 - 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art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "#text": "Instruction 1997-05-22 SI-7-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006321816", "@num": "83", "#text": "Loi - art. 83 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006321824", "@num": "91", "#text": "Loi - 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L131-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L315-1, R315-24", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825071", "@num": "L315-1", "#text": "Code de la construction et de l'habitation. - art. L315-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173129", "@fin": "2999-01-01", "#text": "Section 3 : De la contribution sociale sur les produits de placement", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156362", "@fin": "2999-01-01", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "2000-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "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": "LEGIARTI000006740308", "@fin": "1996-12-29", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740309", "@fin": "1997-12-23", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "1996-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740310", "@fin": "2000-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "1997-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740311", "@fin": "2000-06-30", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740312", "@fin": "2000-12-24", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2000-06-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740313", "@fin": "2000-12-31", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740314", "@fin": "2001-02-20", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740315", "@fin": "2001-12-26", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740316", "@fin": "2001-12-29", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740317", "@fin": "2003-08-05", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740318", "@fin": "2003-12-31", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740319", "@fin": "2004-08-17", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740320", "@fin": "2004-12-31", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740321", "@fin": "2006-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006740322", "@fin": "2005-12-31", "@num": "L136-7", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740323", "@fin": "2005-12-31", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740324", "@fin": "2006-12-22", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740325", "@fin": "2006-12-27", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740326", "@fin": "2007-12-28", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017916619", "@fin": "2008-08-06", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298443", "@fin": 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"LIEN_ART": { "@id": "LEGIARTI000023378181", "@fin": "2012-08-17", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294558", "@fin": "2013-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946839", "@fin": "2013-07-28", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795600", "@fin": "2014-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392483", "@fin": "2014-12-25", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029976717", "@fin": "2014-12-30", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039401216", "@fin": "2017-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036525976", "@fin": "2018-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427038", "@fin": "2019-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038055988", "@fin": "2019-10-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836925", "@fin": "2022-01-01", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044990028", "@fin": "2023-03-11", "@num": "L136-7", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047288474", "@fin": "2999-01-01", "@num": "L136-7", "@etat": "VIGUEUR", "@debut": "2023-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés à l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) En cas de retrait ou de rachat entraînant la clôture du plan, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ;
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b) En cas de retrait ou de rachat n'entraînant pas la clôture du plan, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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La valeur liquidative ou de rachat ne tient pas compte des gains nets et produits de placement mentionnés au 8° afférents aux parts des fonds communs de placement à risques et aux actions des sociétés de capital-risque détenues dans le plan.
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C du même code et celles effectuées par les sociétés unipersonnelles d'investissement à risque dans les conditions prévues à l'article 163 quinquies C bis du même code, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A du même code ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8. Son paiement doit intervenir le 25 septembre pour sept neuvièmes de son montant et le 25 novembre au plus tard pour les deux neuvièmes restant. Il est reversé dans un délai de dix jours francs après ces dates par l'Etat aux organismes affectataires.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
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" } }, "LEGIARTI000006740320": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2004-08-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006740320", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740320.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L07AXXAM" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1311 2003-12-30 finances pour 2004 art. 83 V, art. 91 IV : conditions d'application.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A, 150 U à 150 UB, 125-0A, 199 septies, 157, 163 quinquies D, 163 quinquies B, 163 quinquies, 150-0", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 133 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318061", "@num": "133", "#text": "Loi - art. 133 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949582", "@num": "16", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000006757292", "@num": "15", "#text": "Loi n°96-1160 du 27 décembre 1996 - 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art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006697114", "@num": "9", "#text": "Loi n°2001-647 du 20 juillet 2001 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000406361", "@nortexte": "MESX0100027L", "@numtexte": "2001-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-20" }, { "@id": "LEGIARTI000006683934", "@num": "16", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "#text": "Instruction 1997-05-22 SI-7-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006682208", "@num": "11", "#text": "Loi n°2004-626 du 30 juin 2004 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "LEGIARTI000006682222", "@num": "19", "#text": "Loi n°2004-626 du 30 juin 2004 - 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I. - Les produits de placements sur lesquels est opéré le prélèvement prévu à l'article 125 A du code général des impôts sont assujettis à une contribution à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II et sauf s'ils sont versés aux personnes visées au III du même article.
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Les plus-values mentionnées aux articles 150 U à 150 UB du code général des impôts sont également assujetties à cette contribution.
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II. - Sont également assujettis à la contribution selon les modalités prévues au I, pour la part acquise à compter du 1er janvier 1997 et, le cas échéant, constatée à compter de cette même date en ce qui concerne les placements visés du 3° au 9° ;
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1° Les intérêts et primes d'épargne des comptes d'épargne logement visés à l'article L. 315-1 du code de la construction et de l'habitation, respectivement lors de leur inscription en compte et de leur versement ;
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2° Les intérêts et primes d'épargne des plans d'épargne logement visés à l'article R. 315-24 du code de la construction et de l'habitation lors du dénouement du contrat ;
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3° Les produits attachés aux bons ou contrats de capitalisation ainsi qu'aux placements de même nature mentionnés à l'article 125-0A du code général des impôts quelle que soit leur date de souscription, lors de leur inscription au contrat ou lors du dénouement pour les bons et contrats en unités de compte visés au deuxième alinéa de l'article L. 131-1 du code des assurances, à l'exception des produits attachés aux contrats visés à l'article 199 septies du code général des impôts ;
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4° Les produits des plans d'épargne populaire, ainsi que les rentes viagères et les primes d'épargne visés au premier alinéa du 22° de l'article 157 du code général des impôts, respectivement lors de leur inscription en compte et de leur versement ;
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5° Le gain net réalisé ou la rente viagère versée lors d'un retrait de sommes ou valeurs ou de la clôture d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts dans les conditions ci-après :
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a) En cas de retrait ou de rachat entraînant la clôture du plan, le gain net est déterminé par différence entre, d'une part, la valeur liquidative du plan ou la valeur de rachat pour les contrats de capitalisation à la date du retrait ou du rachat et, d'autre part, la valeur liquidative ou de rachat au 1er janvier 1997 majorée des versements effectués depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ;
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b) En cas de retrait ou de rachat n'entraînant pas la clôture du plan, le gain net afférent à chaque retrait ou rachat est déterminé par différence entre, d'une part, le montant du retrait ou rachat et, d'autre part, une fraction de la valeur liquidative ou de rachat au 1er janvier 1997 augmentée des versements effectués sur le plan depuis cette date et diminuée du montant des sommes déjà retenues à ce titre lors des précédents retraits ou rachats ; cette fraction est égale au rapport du montant du retrait ou rachat effectué à la valeur liquidative totale du plan à la date du retrait ou du rachat ;
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La valeur liquidative ou de rachat ne tient pas compte des gains nets et produits de placement mentionnés au 8° afférents aux parts des fonds communs de placement à risques et aux actions des sociétés de capital-risque détenues dans le plan.
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6° Lorsque les intéressés demandent la délivrance des droits constitués à leur profit au titre de la participation aux résultats de l'entreprise en application du chapitre II du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces droits et le montant des sommes résultant de la répartition de la réserve spéciale de participation dans les conditions prévues à l'article L. 442-4 du même code ;
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7° Lorsque les intéressés demandent la délivrance des sommes ou valeurs provenant d'un plan d'épargne entreprise au sens du chapitre III du titre IV du livre IV du code du travail, le revenu constitué par la différence entre le montant de ces sommes ou valeurs et le montant des sommes versées dans le plan augmentées, le cas échéant, des sommes attribuées au titre de la réserve spéciale de la participation des salariés aux résultats de l'entreprise et des sommes versées dans le ou les précédents plans, à concurrence du montant des sommes transférées dans les conditions prévues aux articles L. 442-5 et L. 443-2 du code du travail, l'opération de transfert ne constituant pas une délivrance des sommes concernées ;
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8° Les répartitions de sommes ou valeurs effectuées par un fonds commun de placement à risques dans les conditions prévues aux I et II de l'article 163 quinquies B du code général des impôts, les distributions effectuées par les sociétés de capital-risque dans les conditions prévues aux deuxième à cinquième alinéas du I et aux deuxième à sixième alinéas du II de l'article 163 quinquies C du même code et celles effectuées par les sociétés unipersonnelles d'investissement à risque dans les conditions prévues à l'article 163 quinquies C bis du même code, lors de leur versement, ainsi que les gains nets mentionnés aux 1 et 1 bis du III de l'article 150-0 A du même code ;
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9° Les gains nets et les produits des placements en valeurs mobilières effectués en vertu d'un engagement d'épargne à long terme respectivement visés aux 5 du III de l'article 150-0 A et 16° de l'article 157 du code général des impôts, lors de l'expiration du contrat.
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III. - Les dispositions du II ne sont pas applicables aux revenus visés au 3° dudit II s'agissant des seuls contrats en unités de compte ni aux revenus mentionnés aux 5° à 9°, lorsque ces revenus entrent dans le champ d'application de l'article L. 136-6.
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IV. - 1. La contribution sociale généralisée due par les établissements payeurs au titre des mois de décembre et janvier sur les revenus de placement visés aux 1° et 3° pour les contrats autres que les contrats en unités de compte et 4° du II du présent article fait l'objet d'un versement déterminé d'après les revenus des mêmes placements soumis l'année précédente à la contribution sociale généralisée au cours des mois de décembre et janvier et retenus à hauteur de 90 p. 100 de leur montant.
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Ce versement est égal au produit de l'assiette de référence ainsi déterminée par le taux de la contribution fixé à l'article L. 136-8. Son paiement doit intervenir le 25 septembre pour sept neuvièmes de son montant et le 25 novembre au plus tard pour les deux neuvièmes restant. Il est reversé dans un délai de dix jours francs après ces dates par l'Etat aux organismes affectataires.
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2. Lors du dépôt en janvier et février des déclarations, l'établissement payeur procède à la liquidation de la contribution. Lorsque le versement effectué en application du 1 est supérieur à la contribution réellement due, le surplus est imputé sur la contribution sociale généralisée due à raison des autres produits de placement et, le cas échéant, sur les autres prélèvements ; l'excédent éventuel est restitué.
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3. Les modalités d'application du présent article sont fixées par décret.
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V. - La contribution visée aux I, II et IV ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que le prélèvement mentionné à l'article 125 A du code général des impôts.
\n
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L14-10-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797019", "@num": "L232-21", "#text": "Code de l'action sociale et des familles - art. L232-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905339", "@num": "R14-10-43", "#text": "Code de l'action sociale et des familles - art. R14-10-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905679", "@num": "R232-54", "#text": "Code de l'action sociale et des familles - art. R232-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023035717", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740209", "@num": "L135-4", "#text": "Code de la sécurité sociale. - art. L135-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740211", "@num": "L135-5", "#text": "Code de la sécurité sociale. - art. L135-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427084", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023263645", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028392479", "@num": "L138-21", "#text": "Code de la sécurité sociale. - art. L138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741883", "@num": "L241-1", "#text": "Code de la sécurité sociale. - art. L241-1 (VT)", "@sens": "cible", "@cidtexte": "LEGI

Article 1106-6-3 AUTONOME ABROGE, en vigueur du 30/12/1999 au 22/06/2000 (Code rural (ancien))