{ "article": { "LEGIARTI000006667420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-05-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006667420", "URL": "article/LEGI/ARTI/00/00/06/66/74/LEGIARTI000006667420.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEHYIXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006646354", "@num": "L129-3", "#text": "Code du travail - art. L129-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000742225", "@nor": "TASE9610514D", "@num": "96-372", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 96-372 du 2 mai 1996 pris pour l'application de l'article L. 129-3 du code du travail", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000742225", "@c_titre_court": "Décret n°96-372 du 2 mai 1996" }, { "@fin": "2999-01-01", "#text": "Décret n°96-372 du 2 mai 1996 pris pour l'application de l'article L. 129-3 du code du travail", "@debut": "1996-05-04", "@id_txt": "LEGITEXT000005620884", "@c_titre_court": "Décret n°96-372 du 2 mai 1996" } ], "@ministere": "MINISTERE DU TRAVAIL ET DES AFFAIRES SOCIALES", "@date_publi": "1996-05-04", "@date_signature": "1996-05-02" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006667420", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1996-05-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions du présent décret s'appliquent aux aides financières versées pour des services effectués à compter du premier jour suivant la publication dudit décret.
\n
" } }, "LEGIARTI000006646354": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L129-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1996-01-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006646354", "URL": "article/LEGI/ARTI/00/00/06/64/63/LEGIARTI000006646354.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X129L03AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231, 158, 199 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657320", "@num": "5", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006658245", "@num": "2", "#text": "Loi n°96-63 du 29 janvier 1996 - art. 2 () JORF 30 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000540869", "@nortexte": "TASX9500159L", "@numtexte": "96-63", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1996-01-29" }, { "@id": "LEGITEXT000005620884", "#text": "Décret n°96-372 du 2 mai 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@id": "LEGIARTI000006667420", "@num": "2", "#text": "Décret n°96-372 du 2 mai 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@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": "LEGIARTI000006307985", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303309", "@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": "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": "LEGIARTI000018516721", "@num": "D129-36", "#text": "Code du travail - art. D129-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017842626", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805789", "@num": "R129-1", "#text": "Code du travail - art. R129-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805794", "@num": "R129-3", "#text": "Code du travail - art. R129-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805796", "@num": "R129-4", "#text": "Code du travail - art. R129-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741072", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (M)", "@sens": "source", "@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" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154012", "@fin": "2005-01-19", "#text": "Chapitre IX : Services aux personnes", "@debut": "1992-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139774", "@fin": "2008-05-01", "#text": "Titre II : Contrat de travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646354", "@fin": "2000-12-31", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646355", "@fin": "2004-06-26", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646356", "@fin": "2007-01-01", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646357", "@fin": "2007-03-06", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646358", "@fin": "2008-05-01", "@num": "L129-3", "@etat": "ABROGE", "@debut": "2007-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'emploi de salariés par des particuliers pour des services visés à l'article L. 129-1 à leur domicile, ou la prestation de tels services par une association ou une entreprise mentionnées au même article, fait l'objet d'une aide financière du comité d'entreprise, ou de l'entreprise en l'absence de comité d'entreprise, en faveur des salariés de celle-ci, les sommes ainsi versées, à l'exception de celles allouées aux gérants salariés et aux mandataires sociaux, n'ont pas le caractère de rémunération au sens de l'article L. 242-1 du code de la sécurité sociale et pour l'application de la législation du travail et sont exonérées de la taxe sur les salaires prévue à l'article 231 du code général des impôts. Elles sont soumises à l'impôt sur le revenu selon les règles fixées au a du 5 de l'article 158 du même code. Elles ne sont pas déduites du montant des dépenses à retenir pour l'assiette de la réduction d'impôt mentionnée à l'article 199 sexdecies du code général des impôts.
\n
Par dérogation aux dispositions de l'article L. 131-7 du code de la sécurité sociale, l'exonération de cotisations sociales prévue à l'alinéa précédent n'est pas compensée par le budget de l'Etat.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article et notamment le montant maximum de l'aide ouvrant droit à l'exonération ci-dessus ainsi que les modalités de justification de la destination de cette aide.
" } }, "LEGIARTI000006646355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L129-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-26", "DATE_DEBUT": "2000-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006646355", "URL": "article/LEGI/ARTI/00/00/06/64/63/LEGIARTI000006646355.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X129L03AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657320", "@num": "5", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGITEXT000005620884", "#text": "Décret n°96-372 du 2 mai 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@id": "LEGIARTI000006667420", "@num": "2", "#text": "Décret n°96-372 du 2 mai 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@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": "LEGIARTI000006320791", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006307985", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303309", "@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": "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": "LEGIARTI000018516721", "@num": "D129-36", "#text": "Code du travail - art. D129-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017842626", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805789", "@num": "R129-1", "#text": "Code du travail - art. R129-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805794", "@num": "R129-3", "#text": "Code du travail - art. R129-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805796", "@num": "R129-4", "#text": "Code du travail - art. R129-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L242-1, 158, L131-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741072", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (M)", "@sens": "source", "@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" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154012", "@fin": "2005-01-19", "#text": "Chapitre IX : Services aux personnes", "@debut": "1992-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139774", "@fin": "2008-05-01", "#text": "Titre II : Contrat de travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646354", "@fin": "2000-12-31", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646355", "@fin": "2004-06-26", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646356", "@fin": "2007-01-01", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646357", "@fin": "2007-03-06", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646358", "@fin": "2008-05-01", "@num": "L129-3", "@etat": "ABROGE", "@debut": "2007-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'emploi de salariés par des particuliers pour des services visés à l'article L. 129-1 à leur domicile, ou la prestation de tels services par une association ou une entreprise mentionnées au même article, fait l'objet d'une aide financière du comité d'entreprise, ou de l'entreprise en l'absence de comité d'entreprise, en faveur des salariés de celle-ci, les sommes ainsi versées, à l'exception de celles allouées aux gérants salariés et aux mandataires sociaux, n'ont pas le caractère de rémunération au sens de l'article L. 242-1 du code de la sécurité sociale et pour l'application de la législation du travail. Elles sont soumises à l'impôt sur le revenu selon les règles fixées au a du 5 de l'article 158 du même code. Elles ne sont pas déduites du montant des dépenses à retenir pour l'assiette de la réduction d'impôt mentionnée à l'article 199 sexdecies du code général des impôts.
\n
Par dérogation aux dispositions de l'article L. 131-7 du code de la sécurité sociale, l'exonération de cotisations sociales prévue à l'alinéa précédent n'est pas compensée par le budget de l'Etat.
\n
Un décret en Conseil d'Etat fixe les conditions d'application du présent article et notamment le montant maximum de l'aide ouvrant droit à l'exonération ci-dessus ainsi que les modalités de justification de la destination de cette aide.
\n
Les dispositions du 2° du I s'appliquent aux rémunérations versées à compter du 1er janvier 2000, les dispositions du III s'appliquent aux rémunérations versées à compter du 1er janvier 2001 et les dispositions des 1°, 3°, 4° et 5° du I et des II et IV s'appliquent à la taxe sur les salaires due à raison des rémunérations versées à compter du 1er janvier 2002.
" } }, "LEGIARTI000006646356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L129-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2004-06-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006646356", "URL": "article/LEGI/ARTI/00/00/06/64/63/LEGIARTI000006646356.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X129L03AXXAC" } }, "NOTA": { "CONTENU": "
NOTA : Loi n° 2005-841 du 26 juillet 2005 art. 36 I : Les dispositions du chapitre IX du titre II du livre Ier du code du travail, dans leur rédaction antérieure à la publication de la présente loi, demeurent applicables aux chèques-service et titres emploi-service jusqu'à l'entrée en vigueur des dispositions réglementaires prévues aux articles L. 129-5 à L. 129-12 du même code, et au plus tard jusqu'au 1er janvier 2007.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 199 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657320", "@num": "5", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGITEXT000005620884", "#text": "Décret n°96-372 du 2 mai 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@id": "LEGIARTI000006667420", "@num": "2", "#text": "Décret n°96-372 du 2 mai 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@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": "LEGIARTI000006276445", "@num": "12", "#text": "Ordonnance n°2004-602 du 24 juin 2004 - art. 12 () JORF 26 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000619681", "@nortexte": "SOCX0400037R", "@numtexte": "2004-602", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "JORFTEXT000000632799", "#text": "Loi 2005-841 2005-07-26", "@sens": "source", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006307985", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303309", "@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": "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": "LEGIARTI000018516721", "@num": "D129-36", "#text": "Code du travail - art. D129-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017842626", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646360", "@num": "L129-2-1", "#text": "Code du travail - art. L129-2-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805789", "@num": "R129-1", "#text": "Code du travail - art. R129-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805794", "@num": "R129-3", "#text": "Code du travail - art. R129-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805796", "@num": "R129-4", "#text": "Code du travail - art. R129-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L129-2-1, 129-1, L129-5 à L129-12, 36", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L242-1, 158, L131-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741072", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (M)", "@sens": "source", "@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" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154013", "@fin": "2007-01-01", "#text": "Chapitre IX : Services aux personnes (en vigueur jusqu'au 1er janvier 2007 au plus tard).", "@debut": "2003-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139774", "@fin": "2008-05-01", "#text": "Titre II : Contrat de travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646354", "@fin": "2000-12-31", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646355", "@fin": "2004-06-26", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646356", "@fin": "2007-01-01", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646357", "@fin": "2007-03-06", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646358", "@fin": "2008-05-01", "@num": "L129-3", "@etat": "ABROGE", "@debut": "2007-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'emploi de salariés par des particuliers pour des services visés à l'article L. 129-2-1, ou la prestation de tels services par une association ou une entreprise mentionnées à l'article 129-1, fait l'objet d'une aide financière du comité d'entreprise ou de l'entreprise en faveur des salariés, les sommes ainsi versées, à l'exception de celles allouées aux gérants salariés et aux mandataires sociaux, n'ont pas le caractère de rémunération au sens de l'article L. 242-1 du code de la sécurité sociale et pour l'application de la législation du travail. Elles sont soumises à l'impôt sur le revenu selon les règles fixées au a du 5 de l'article 158 du même code. Elles ne sont pas déduites du montant des dépenses à retenir pour l'assiette de la réduction d'impôt mentionnée à l'article 199 sexdecies du code général des impôts.
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Par dérogation aux dispositions de l'article L. 131-7 du code de la sécurité sociale, l'exonération de cotisations sociales prévue à l'alinéa précédent n'est pas compensée par le budget de l'Etat.
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Un décret en Conseil d'Etat fixe les conditions d'application du présent article et notamment le montant maximum de l'aide ouvrant droit à l'exonération ci-dessus ainsi que les modalités de justification de la destination de cette aide.
" } }, "LEGIARTI000006646357": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L129-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-06", "DATE_DEBUT": "2005-07-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006646357", "URL": "article/LEGI/ARTI/00/00/06/64/63/LEGIARTI000006646357.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X129L03AXXAD" } }, "NOTA": { "CONTENU": "
NOTA : Loi n° 2005-841 du 26 juillet 2005 art. 36 I : Les dispositions du chapitre IX du titre II du livre Ier du code du travail, dans leur rédaction antérieure à la publication de la présente loi, demeurent applicables aux chèques-service et titres emploi-service jusqu'à l'entrée en vigueur des dispositions réglementaires prévues aux articles L. 129-5 à L. 129-12 du même code, et au plus tard jusqu'au 1er janvier 2007.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 279, 199 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657320", "@num": "5", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGITEXT000005620884", "#text": "Décret n°96-372 du 2 mai 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@id": "LEGIARTI000006667420", "@num": "2", "#text": "Décret n°96-372 du 2 mai 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@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": "LEGIARTI000006658668", "@num": "1", "#text": "Loi n°2005-841 du 26 juillet 2005 - art. 1 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632799", "@nortexte": "SOCX0500099L", "@numtexte": "2005-841", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006826165", "@num": "60", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000006307985", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303309", "@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": "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": "LEGIARTI000018516721", "@num": "D129-36", "#text": "Code du travail - art. D129-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017842626", "@num": "L129-1", "#text": "Code du travail - art. L129-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904703", "@num": "L7233-2", "#text": "Code du travail - art. L7233-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805789", "@num": "R129-1", "#text": "Code du travail - art. R129-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805794", "@num": "R129-3", "#text": "Code du travail - art. R129-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805796", "@num": "R129-4", "#text": "Code du travail - art. R129-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154014", "@fin": "2008-05-01", "#text": "Chapitre IX : Services à la personne", "@debut": "2005-07-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139774", "@fin": "2008-05-01", "#text": "Titre II : Contrat de travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646354", "@fin": "2000-12-31", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646355", "@fin": "2004-06-26", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646356", "@fin": "2007-01-01", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646357", "@fin": "2007-03-06", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646358", "@fin": "2008-05-01", "@num": "L129-3", "@etat": "ABROGE", "@debut": "2007-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La fourniture des services mentionnés à l'article L. 129-1, rendus aux personnes physiques par une association ou une entreprise agréée par l'Etat, ouvre droit, outre le bénéfice du taux réduit de taxe sur la valeur ajoutée prévu au i de l'article 279 du code général des impôts, à la réduction d'impôt prévue à l'article 199 sexdecies du même code.
\n
" } }, "LEGIARTI000006646358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L129-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2007-03-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006646358", "URL": "article/LEGI/ARTI/00/00/06/64/63/LEGIARTI000006646358.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SAAXXXXXXXX1X129L03AXXAE" } }, "NOTA": { "CONTENU": "
Loi 2007-290 du 5 mars 2007 art. 60 III : les présentes dispositions sont applicables à compter de l'imposition des revenus de l'année 2007.
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Ordonnance 2007-329 2007-03-12 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du nouveau code du travail et au plus tard le 1er mars 2008.
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La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
\n
\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 279, 199 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657320", "@num": "5", "#text": "Loi n°93-1313 du 20 décembre 1993 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "LEGITEXT000005620884", "#text": "Décret n°96-372 du 2 mai 1996", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@id": "LEGIARTI000006667420", "@num": "2", "#text": "Décret n°96-372 du 2 mai 1996 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000742225", "@nortexte": "TASE9610514D", "@numtexte": "96-372", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1996-05-02" }, { "@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": "LEGIARTI000006826165", "@num": "60", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 60 (V) JORF 6 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000006660131", "@num": "12", "#text": "Ordonnance n°2007-329 du 12 mars 2007 - art. 12 (VD) JORF 13 mars 2007 en vigueur au plus tard le 1er mars 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000006307985", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303309", "@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": "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": "LEGIARTI000018516721", "@num": "D129-36", "#text": "Code du travail - art. 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R129-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805794", "@num": "R129-3", "#text": "Code du travail - art. R129-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805796", "@num": "R129-4", "#text": "Code du travail - art. R129-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 73-1046 1973-11-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006154014", "@fin": "2008-05-01", "#text": "Chapitre IX : Services à la personne", "@debut": "2005-07-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139774", "@fin": "2008-05-01", "#text": "Titre II : Contrat de travail", "@debut": "1973-11-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123870", "@fin": "2999-01-01", "#text": "Livre Ier : Conventions relatives au travail", "@debut": "1973-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101375", "@fin": "2999-01-01", "#text": "Partie législative ancienne", "@debut": "1973-01-03" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646354", "@fin": "2000-12-31", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "1996-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646355", "@fin": "2004-06-26", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646356", "@fin": "2007-01-01", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006646357", "@fin": "2007-03-06", "@num": "L129-3", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006646358", "@fin": "2008-05-01", "@num": "L129-3", "@etat": "ABROGE", "@debut": "2007-03-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La fourniture des services mentionnés à l'article L. 129-1, rendus aux personnes physiques par une association ou une entreprise agréée par l'Etat, ouvre droit, outre le bénéfice du taux réduit de taxe sur la valeur ajoutée prévu au i de l'article 279 du code général des impôts, à l'aide prévue à l'article 199 sexdecies du même code.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006646354", "cible": true, "cidtexte": "JORFTEXT000000742225", "id": "LEGIARTI000006667420", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006646355", "cible": true, "cidtexte": "JORFTEXT000000742225", "id": "LEGIARTI000006667420", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006646356", "cible": true, "cidtexte": "JORFTEXT000000742225", "id": "LEGIARTI000006667420", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006646357", "cible": true, "cidtexte": "JORFTEXT000000742225", "id": "LEGIARTI000006667420", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006646358", "cible": true, "cidtexte": "JORFTEXT000000742225", "id": "LEGIARTI000006667420", "typelien": "TXT_SOURCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006667420", "liens_entrants": true }

Article 2 AUTONOME VIGUEUR, en vigueur depuis le 04/05/1996 (Décret no 96-372 du 2 mai 1996 pris pour l'application de l'article L. 129-3 du code du travail)