{ "article": { "LEGIARTI000006658244": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006658244", "URL": "article/LEGI/ARTI/00/00/06/65/82/LEGIARTI000006658244.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEDNXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006646342", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000540869", "@nor": "TASX9500159L", "@num": "96-63", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 96-63 du 29 janvier 1996 en faveur du développement des emplois de services aux particuliers (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000540869", "@c_titre_court": "Loi n°96-63 du 29 janvier 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-63 du 29 janvier 1996 en faveur du développement des emplois de services aux particuliers (1)", "@debut": "1996-01-30", "@id_txt": "LEGITEXT000005620244", "@c_titre_court": "Loi n° 96-63 du 29 janvier 1996" } ], "@date_publi": "1996-01-30", "@date_signature": "1996-01-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006658244", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006646342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L129-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-07-31", "DATE_DEBUT": "1996-01-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006646342", "URL": "article/LEGI/ARTI/00/00/06/64/63/LEGIARTI000006646342.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X129L01AXXAB" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 199 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006756479", "@num": "6", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006657792", "@num": "51", "#text": "Loi n°91-1405 du 31 décembre 1991 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "LEGIARTI000006665782", "@num": "ANNEXE", "#text": "Décret n°92-18 du 6 janvier 1992 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356126", "@nortexte": "TEFE9104240D", "@numtexte": "92-18", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-06" }, { "@id": "LEGIARTI000006932315", "@num": "3", "#text": "Arrêté du 15 juin 1993 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000545326", "@nortexte": "SPSS9301620A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-15" }, { "@id": "LEGIARTI000006657319", "@num": "5", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006666800", "@num": "5", "#text": "Décret n°94-974 du 10 novembre 1994 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000367031", "@nortexte": "SPSS9403179D", "@numtexte": "94-974", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-11-10" }, { "@id": "LEGIARTI000006658244", "@num": "1", "#text": "Loi n°96-63 du 29 janvier 1996 - art. 1 () JORF 30 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "LEGITEXT000005621227", "#text": "Décret n°96-562 du 24 juin 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000193471", "@nortexte": "TASE9610574D", "@numtexte": "96-562", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-24" }, { "@id": "LEGIARTI000006670746", "@num": "1", "#text": "Arrêté du 13 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745802", "@nortexte": "TASE9611155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-13" }, { "@id": "LEGIARTI000006670752", "@num": "ANNEXE", "#text": "Arrêté du 13 septembre 1996 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745802", "@nortexte": "TASE9611155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-09-13" }, { "@id": "LEGIARTI000006681995", "@num": "16", "#text": "Loi n°97-60 du 24 janvier 1997 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000747703", "@nortexte": "TASX9601721L", "@numtexte": "97-60", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-01-24" }, { "@id": "LEGIARTI000006684180", "@num": "12", "#text": "Décret n°97-426 du 28 avril 1997 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382116", "@nortexte": "TASA9721344D", "@numtexte": "97-426", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-28" }, { "@id": "LEGIARTI000006779579", "@num": "3", "#text": "Décret n°2000-688 du 20 juillet 2000 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000765776", "@nortexte": "AGRS0001187D", "@numtexte": "2000-688", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-20" }, { "@id": "LEGIARTI000006683929", "@num": "12", "#text": "Décret n°2001-1084 du 20 novembre 2001 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588742", "@nortexte": "MESA0124006D", "@numtexte": "2001-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683970", "@num": "16", "#text": "Décret n°2001-1085 du 20 novembre 2001 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588743", "@nortexte": "MESA0124007D", "@numtexte": "2001-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683971", "@num": "17", "#text": "Décret n°2001-1085 du 20 novembre 2001 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588743", "@nortexte": "MESA0124007D", "@numtexte": "2001-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000006683972", "@num": "18", "#text": "Décret n°2001-1085 du 20 novembre 2001 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000588743", "@nortexte": "MESA0124007D", "@numtexte": "2001-1085", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-11-20" }, { "@id": "LEGIARTI000018504465", "@num": "1", "#text": "Décret n°2002-374 du 20 mars 2002 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000403707", "@nortexte": "MESV0220533D", "@numtexte": "2002-374", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-20" }, { "@id": "LEGIARTI000006529778", "@num": "25", "#text": "Loi n°2003-591 du 2 juillet 2003 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" }, { "@id": "LEGIARTI000006225779", "@num": "8", "#text": "Décret n°2003-1135 du 26 novembre 2003 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796802", "@nortexte": "SANA0323552D", "@numtexte": "2003-1135", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-11-26" }, { "@id": "LEGIARTI000006726275", "@num": "10", "#text": "Décret n°2004-613 du 25 juin 2004 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801170", "@nortexte": "SANA0421055D", "@numtexte": "2004-613", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-25" }, { "@id": "LEGIARTI000006236838", "@num": "5", "#text": "Décret n°2004-1384 du 22 décembre 2004 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000420167", "@nortexte": "SANS0424109D", "@numtexte": "2004-1384", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-22" }, { "@id": "LEGIARTI000045455965", "@num": "1", "#text": "Arrêté du 28 décembre 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000454274", "@nortexte": "SSHA0524815A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-12-28" }, { "@id": "LEGIARTI000017730815", "@num": "70", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000031706414", "@num": "41", "#text": "LOI n°2015-1776 du 28 décembre 2015 - art. 41", "@sens": "cible", "@cidtexte": "JORFTEXT000031700731", "@nortexte": "AFSX1404296L", "@numtexte": "2015-1776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-28" }, { "@id": "LEGIARTI000032133056", "@num": "1", "#text": "Décret n°2016-210 du 26 février 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032112672", "@nortexte": "AFSA1528658D", "@numtexte": "2016-210", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000032144970", "@num": "1", "#text": "Arrêté du 25 février 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032142313", "@nortexte": "AFSA1528121A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000032144974", "@num": "3", "#text": "Arrêté du 25 février 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032142313", "@nortexte": "AFSA1528121A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000032447975", "@num": "2", "#text": "Décret n°2016-502 du 22 avril 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032447240", "@nortexte": "AFSA1531629D", "@numtexte": "2016-502", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-04-22" }, { "@id": "LEGIARTI000006303310", "@num": "199 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308497", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303802", "@num": "231 bis Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309383", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309497", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905389", "@num": "D214-7", "#text": "Code de l'action sociale et des familles - art. D214-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030542773", "@num": "D312-6", "#text": "Code de l'action sociale et des familles - art. D312-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006907374", "@num": "D347-1", "#text": "Code de l'action sociale et des familles - art. D347-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796995", "@num": "L232-13", "#text": "Code de l'action sociale et des familles - art. L232-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019955076", "@num": "L232-15", "#text": "Code de l'action sociale et des familles - art. L232-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797011", "@num": "L232-18", "#text": "Code de l'action sociale et des familles - art. L232-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796973", "@num": "L232-6", "#text": "Code de l'action sociale et des familles - art. L232-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027572851", "@num": "L232-7", "#text": "Code de l'action sociale et des familles - art. L232-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797129", "@num": "L245-12", "#text": "Code de l'action sociale et des familles - art. L245-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020892700", "@num": "L313-1-1", "#text": "Code de l'action sociale et des familles - art. L313-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905349", "@num": "R14-10-49", "#text": "Code de l'action sociale et des familles - art. R14-10-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905635", "@num": "R232-12", "#text": "Code de l'action sociale et des familles - art. R232-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905636", "@num": "R232-13", "#text": "Code de l'action sociale et des familles - art. R232-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905638", "@num": "R232-14", "#text": "Code de l'action sociale et des familles - art. R232-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905674", "@num": "R232-50", "#text": "Code de l'action sociale et des familles - art. R232-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006905895", "@num": "R245-68", "#text": "Code de l'action sociale et des familles - art. R245-68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006906723", "@num": "R313-10", "#text": "Code de l'action sociale et des familles - art. R313-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292089", "@num": "L121-26", "#text": "Code de la consommation - art. L121-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735810", "@num": "D241-5-5", "#text": "Code de la sécurité sociale. - art. D241-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737151", "@num": "D531-23", "#text": "Code de la sécurité sociale. - art. D531-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022517706", "@num": "L241-10", "#text": "Code de la sécurité sociale. - art. L241-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018516988", "@num": "D121-2", "#text": "Code du travail - art. D121-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006644186", "@num": "D129-11", "#text": "Code du travail - art. 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I. - Les associations dont les activités concernent exclusivement les services rendus aux personnes physiques à leur domicile doivent être agréées par l'Etat lorsqu'elles poursuivent au moins l'un des deux objets suivants :
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1° Le placement de travailleurs auprès de personnes physiques employeurs ainsi que, pour le compte de ces dernières, l'accomplissement des formalités administratives et des déclarations sociales et fiscales liées à l'emploi de ces travailleurs ;
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2° L'embauche de travailleurs pour les mettre, à titre onéreux, à la disposition de personnes physiques.
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Elles peuvent également recevoir un agrément lorsqu'elles assurent la fourniture de prestations de services aux personnes physiques.
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Cet agrément ne peut être délivré qu'aux associations sans but lucratif, dont les activités concernent les tâches ménagères ou familiales, et, obligatoirement, soit la garde des enfants, soit l'assistance aux personnes âgées, handicapées ou à celles qui ont besoin d'une aide personnelle à leur domicile.
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Dans le cas prévu au 1° ci-dessus, les associations peuvent demander aux employeurs une contribution représentative de leurs frais de gestion. Les dispositions de l'article L. 311-1 ne leur sont pas applicables.
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Dans le cas prévu au 2° ci-dessus, l'activité des associations est réputée non lucrative au regard des articles L. 125-1 et L. 125-3.
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Dans le cas prévu au 2° ci-dessus, et lorsque les associations assurent la fourniture de prestations de services à des personnes physiques, les dispositions de l'article L. 322-4-7 ne sont pas applicables.
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II. - Les entreprises dont les activités concernent exclusivement les tâches ménagères ou familiales doivent également être agréées par l'Etat lorsqu'elles souhaitent que la fourniture de leurs services au domicile des personnes physiques ouvre droit au bénéfice de la réduction d'impôt prévue à l'article 199 sexdecies du code général des impôts.
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Le mode de paiement de ces prestations de services doit permettre l'identification du payeur et du destinataire.
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III. - Un décret détermine les modalités et conditions de délivrance des agréments prévus au présent article, et notamment les conditions particulières auxquelles sont soumis les agréments des associations et des entreprises dont l'activité concerne la garde d'enfants ou l'assistance aux personnes âgées ou handicapées.
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Article 1 ENTIEREMENT_MODIF (LOI no 96-63 du 29 janvier 1996 en faveur du développement des emplois de services aux particuliers (1))