{ "article": { "LEGIARTI000006743883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-30", "DATE_DEBUT": "1996-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006743883", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743883.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L09AXXAC" } }, "NOTA": { "CONTENU": "

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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321399", "#text": "Loi 70-13 1970-01-03 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000321399", "@numtexte": "70-13", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 art. 77 III", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319596", "@num": "77", "#text": "Loi n°96-314 du 12 avril 1996 - art. 77 (V) JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000037054563", "@num": "L137-39", "#text": "Code de la sécurité sociale. - art. L137-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743833", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743969", "@num": "L651-2", "#text": "Code de la sécurité sociale. - art. L651-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743848", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743857", "@num": "L651-4", "#text": "Code de la sécurité sociale. - art. L651-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743861", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743872", "@num": "L651-6", "#text": "Code de la sécurité sociale. - art. L651-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743874", "@num": "L651-7", "#text": "Code de la sécurité sociale. - art. L651-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743880", "@num": "L651-8", "#text": "Code de la sécurité sociale. - art. L651-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743881", "@fin": "1990-01-25", "@num": "L651-9", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743882", "@fin": "1996-04-13", "@num": "L651-9", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743883", "@fin": "1999-12-30", "@num": "L651-9", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743884", "@fin": "2006-12-22", "@num": "L651-9", "@etat": "MODIFIE", "@debut": "1999-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743885", "@fin": "2010-12-22", "@num": "L651-9", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023266560", "@fin": "2018-06-14", "@num": "L651-9", "@etat": "TRANSFERE", "@debut": "2010-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret fixe les conditions d'application des articles L. 651-1 à L. 651-8. Il détermine en particulier les modalités de recouvrement de la contribution et les majorations de retard.
\n
" } }, "LEGIARTI000006319596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "77", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006319596", "URL": "article/LEGI/ARTI/00/00/06/31/95/LEGIARTI000006319596.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHHXXXXXX077AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006743844", "@num": "L651-2-1", "#text": "Code de la sécurité sociale. - art. L651-2-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743858", "@num": "L651-4", "#text": "Code de la sécurité sociale. - art. L651-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743876", "@num": "L651-7", "#text": "Code de la sécurité sociale. - art. L651-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743833", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084592", "@fin": "2999-01-01", "#text": "Titre VIII : Modifications du code de la sécurité sociale", "@debut": "1996-04-13" } ] }, "@cid": "JORFTEXT000000193354", "@nor": "ECOX9600004L", "@num": "96-314", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 96-314 du 12 avril 1996 portant diverses dispositions d'ordre économique et financier (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000193354", "@c_titre_court": "Loi n°96-314 du 12 avril 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-314 du 12 avril 1996 portant diverses dispositions d'ordre économique et financier *DDOEF* (1)", "@debut": "1996-04-13", "@id_txt": "LEGITEXT000005620768", "@c_titre_court": "Loi n° 96-314 du 12 avril 1996" } ], "@date_publi": "1996-04-13", "@date_signature": "1996-04-12", "@num_parution_jo": "0088" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319596", "@fin": "2999-01-01", "@num": "77", "@etat": "VIGUEUR", "@debut": "1996-04-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
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II. - Les sommes perçues et comptabilisées au profit des régimes mentionnés à l'article L. 651-1 du code de la sécurité sociale, au titre du produit de la contribution sociale de solidarité à la charge des sociétés pour les exercices 1980 à 1994, leur sont définitivement acquises.
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III. - Les dispositions du I du présent article sont applicables au produit de la contribution due à compter du 1er janvier 1995.
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IV. - Avant le 30 septembre 1996, le Gouvernement présente au Parlement un rapport sur le recouvrement des cotisations dues aux régimes bénéficiaires de la contribution sociale de solidarité mentionnés à l'article L. 651-1 du code de la sécurité sociale. Ce rapport précise notamment l'évolution des taux de recouvrement et des restes à recouvrer. En réponse aux observations formulées par la Cour des comptes dans son premier rapport annuel sur la sécurité sociale, il dresse un bilan des procédures de recouvrement mises en oeuvre et des dispositions tendant à sanctionner les assurés se soustrayant volontairement à leur obligation de cotisation.
" } }, "LEGIARTI000006743833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743833", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743833.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776287", "@num": "2", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGITEXT000006067920", "#text": "Décret n°93-1306 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006777329", "@num": "7", "#text": "Décret n°93-1306 du 9 décembre 1993 - art. 7 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006329616", "@num": "4", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000006770993", "@num": "1", "#text": "Décret n°95-1153 du 2 novembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGIARTI000006319596", "@num": "77", "#text": "Loi n°96-314 du 12 avril 1996 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319597", "@num": "78", "#text": "Loi n°96-314 du 12 avril 1996 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000005624329", "#text": "Arrêté du 19 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGITEXT000005625478", "#text": "Arrêté du 18 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - 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Il est institué, au profit du régime d'assurance maladie-maternité des travailleurs non-salariés des professions non-agricoles et des régimes d'assurance vieillesse des professions mentionnées aux 1°, 2° et 3° de l'article L. 621-3, une contribution sociale de solidarité à la charge :
\n
1°) des sociétés anonymes ;
\n
2°) des sociétés à responsabilité limitée ;
\n
3°) des sociétés en commandite ;
\n
4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ;
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer , à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés.
" } }, "LEGIARTI000006743834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-06", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743834", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743834.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - 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L652-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744045", "@num": "L721-1", "#text": "Code de la sécurité sociale. - art. L721-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744085", "@num": "L723-1", "#text": "Code de la sécurité sociale. - art. L723-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037063958", "@num": "L742-6", "#text": "Code de la sécurité sociale. - art. L742-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278160", "@num": "R611-2", "#text": "Code de la sécurité sociale. - art. R611-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727852", "@num": "R611-71", "#text": "Code de la sécurité sociale. - art. R611-71 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751264", "@num": "R613-2", "#text": "Code de la sécurité sociale. - art. R613-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751720", "@num": "R633-65", "#text": "Code de la sécurité sociale. - art. R633-65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849210", "@num": "L6331-50", "#text": "Code du travail - art. L6331-50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585462", "@num": "L731-24", "#text": "Code rural - art. L731-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686042", "@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": "LEGIARTI000025829272", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743833", "@fin": "1991-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743834", "@fin": "1995-08-06", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743835", "@fin": "1995-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743836", "@fin": "1996-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743837", "@fin": "1998-12-27", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743838", "@fin": "2000-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743839", "@fin": "2002-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743840", "@fin": "2004-12-21", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743841", "@fin": "2005-12-09", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743842", "@fin": "2005-12-20", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2005-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743843", "@fin": "2007-12-22", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841866", "@fin": "2010-05-08", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267655", "@fin": "2010-12-22", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266284", "@fin": "2013-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798382", "@fin": "2014-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645858", "@fin": "2014-08-10", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354458", "@fin": "2014-12-25", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961992", "@fin": "2017-04-08", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000034387625", "@fin": "2018-06-14", "@num": "L651-1", "@etat": "TRANSFERE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037062765", "@fin": "2999-01-01", "@num": "L651-1", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit du régime d'assurance maladie-maternité des travailleurs non-salariés des professions non-agricoles et des régimes d'assurance vieillesse des professions mentionnées aux articles L. 621-3, L. 721-1 et L. 723-1, une contribution sociale de solidarité à la charge :
\n
1°) des sociétés anonymes ;
\n
2°) des sociétés à responsabilité limitée ;
\n
3°) des sociétés en commandite ;
\n
4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ;
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer , à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés.
" } }, "LEGIARTI000006743835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-12-31", "DATE_DEBUT": "1995-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006743835", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743835.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAC" } }, "NOTA": { "CONTENU": "
[*Nota : Loi 95-885 du 4 août 1995 art. 30 VII et VIII :
\n Le taux de la contribution instituée par l'article L. 651-1 du code de la sécurité sociale due au titre de 1995 et assise sur le chiffre d'affaires réalisé à compter du 1er janvier 1994 est fixé à 0,13 p. 100.
\n
Ces dispositions s'appliquent pour les contributions dues à compter du 1er janvier 1996.*]
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - 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L731-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L521-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000031686042", "@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": "LEGIARTI000025829272", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743833", "@fin": "1991-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743834", "@fin": "1995-08-06", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743835", "@fin": "1995-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743836", "@fin": "1996-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743837", "@fin": "1998-12-27", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743838", "@fin": "2000-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743839", "@fin": "2002-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743840", "@fin": "2004-12-21", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743841", "@fin": "2005-12-09", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743842", "@fin": "2005-12-20", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2005-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743843", "@fin": "2007-12-22", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841866", "@fin": "2010-05-08", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267655", "@fin": "2010-12-22", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266284", "@fin": "2013-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798382", "@fin": "2014-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645858", "@fin": "2014-08-10", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354458", "@fin": "2014-12-25", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961992", "@fin": "2017-04-08", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000034387625", "@fin": "2018-06-14", "@num": "L651-1", "@etat": "TRANSFERE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037062765", "@fin": "2999-01-01", "@num": "L651-1", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit du régime d'assurance maladie-maternité des travailleurs non-salariés des professions non-agricoles et des régimes d'assurance vieillesse des professions mentionnées aux articles L. 621-3, L. 721-1 et L. 723-1, une contribution sociale de solidarité à la charge :
\n
1°) des sociétés anonymes ;
\n
2°) des sociétés à responsabilité limitée ;
\n
3°) des sociétés en commandite ;
\n
4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ou dont la moitié du capital social est détenu, ensemble ou séparément, par l'Etat, par une ou plusieurs entreprises publiques ou par une ou plusieurs sociétés nationales.
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer , à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;
\n
6° Des sociétés en nom collectif ;
\n
7° Des groupements d'intérêt économique ;
\n
8° Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;
\n
9° Des organismes non visés aux 1° à 8° qui entrent dans le champ d'application de la contribution des institutions financières prévue à l'article 235 ter Y du code général des impôts ;
\n
10° Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs.
" } }, "LEGIARTI000006743836": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-31", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743836", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743836.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAD" } }, "NOTA": { "CONTENU": "
[*Nota : Loi 95-885 du 4 août 1995 art. 30 VII et VIII :
\n Le taux de la contribution instituée par l'article L. 651-1 du code de la sécurité sociale due au titre de 1995 et assise sur le chiffre d'affaires réalisé à compter du 1er janvier 1994 est fixé à 0,13 p. 100.
\n
Ces dispositions s'appliquent pour les contributions dues à compter du 1er janvier 1996.*]
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776287", "@num": "2", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGITEXT000006067920", "#text": "Décret n°93-1306 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006777329", "@num": "7", "#text": "Décret n°93-1306 du 9 décembre 1993 - art. 7 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006329616", "@num": "4", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000006770993", "@num": "1", "#text": "Décret n°95-1153 du 2 novembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGIARTI000006319430", "@num": "88", "#text": "Loi - art. 88 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319433", "@num": "91", "#text": "Loi - art. 91 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319596", "@num": "77", "#text": "Loi n°96-314 du 12 avril 1996 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319597", "@num": "78", "#text": "Loi n°96-314 du 12 avril 1996 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000005624329", "#text": "Arrêté du 19 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGITEXT000005625478", "#text": "Arrêté du 18 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - 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invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743833", "@fin": "1991-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743834", "@fin": "1995-08-06", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743835", "@fin": "1995-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743836", "@fin": "1996-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743837", "@fin": "1998-12-27", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743838", "@fin": "2000-12-31", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743839", "@fin": "2002-01-01", "@num": 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"LEGIARTI000022267655", "@fin": "2010-12-22", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266284", "@fin": "2013-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798382", "@fin": "2014-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645858", "@fin": "2014-08-10", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354458", "@fin": "2014-12-25", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961992", "@fin": "2017-04-08", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000034387625", "@fin": "2018-06-14", "@num": "L651-1", "@etat": "TRANSFERE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037062765", "@fin": "2999-01-01", "@num": "L651-1", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit du régime d'assurance maladie-maternité des travailleurs non-salariés des professions non-agricoles et des régimes d'assurance vieillesse des professions mentionnées aux articles L. 621-3, L. 721-1 et L. 723-1, une contribution sociale de solidarité à la charge :
\n
1°) des sociétés anonymes et des sociétés par actions simplifiées ;
\n
2°) des sociétés à responsabilité limitée ;
\n
3°) des sociétés en commandite ;
\n
4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ou dont la moitié du capital social est détenu, ensemble ou séparément, par l'Etat, par une ou plusieurs entreprises publiques ou par une ou plusieurs sociétés nationales.
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer , à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;
\n
6° Des sociétés en nom collectif ;
\n
7° Des groupements d'intérêt économique ;
\n
8° Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;
\n
9° Des organismes non visés aux 1° à 8° qui entrent dans le champ d'application de la contribution des institutions financières prévue à l'article 235 ter Y du code général des impôts ;
\n
10° Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs ainsi que les coopératives visées au chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, ayant pour objet exclusif soit l'avitaillement, soit l'armement de leurs associés coopérateurs.
" } }, "LEGIARTI000006743837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-12-27", "DATE_DEBUT": "1996-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743837", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743837.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAE" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - 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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGITEXT000006067920", "#text": "Décret n°93-1306 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006777329", "@num": "7", "#text": "Décret n°93-1306 du 9 décembre 1993 - art. 7 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006329616", "@num": "4", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000006770993", "@num": "1", "#text": "Décret n°95-1153 du 2 novembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGIARTI000006319596", "@num": "77", "#text": "Loi n°96-314 du 12 avril 1996 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319597", "@num": "78", "#text": "Loi n°96-314 du 12 avril 1996 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319854", "@num": "47", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 47 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGITEXT000005624329", "#text": "Arrêté du 19 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGITEXT000005625478", "#text": "Arrêté du 18 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGITEXT000005626678", "#text": "Arrêté du 17 septembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006321151", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321459", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006219123", "@num": "1", "#text": "Arrêté du 2 mai 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603149", "@nortexte": "SANS0321580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-05-02" }, { "@id": "LEGIARTI000006226276", "@num": "1", "#text": "Arrêté du 2 décembre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431272", "@nortexte": "SANS0324663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-12-02" }, { "@id": "LEGIARTI000006321767", "@num": "42", "#text": "Loi - 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"LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000034387625", "@fin": "2018-06-14", "@num": "L651-1", "@etat": "TRANSFERE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037062765", "@fin": "2999-01-01", "@num": "L651-1", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit du régime d'assurance maladie-maternité des travailleurs non-salariés des professions non agricoles et des régimes d'assurance vieillesse des professions mentionnées aux articles L. 621-3, L. 721-1 et L. 723-1, une contribution sociale de solidarité à la charge :
\n
1°) des sociétés anonymes et des sociétés par actions simplifiées ;
\n
2°) des sociétés à responsabilité limitée ;
\n
3°) des sociétés en commandite ;
\n
4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ou dont la moitié du capital social est détenu, ensemble ou séparément, par l'Etat, par une ou plusieurs entreprises publiques ou par une ou plusieurs sociétés nationales.
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer , à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;
\n
6°) Des sociétés en nom collectif ;
\n
7°) Des groupements d'intérêt économique ;
\n
8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;
\n
9°) Des organismes non visés aux 1° à 8° qui entrent dans le champ d'application de la contribution des institutions financières prévue à l'article 235 ter Y du code général des impôts ;
\n
10°) Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs.
" } }, "LEGIARTI000006743838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-31", "DATE_DEBUT": "1998-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006743838", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743838.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAF" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - 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art. 2 (V) JORF 27 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006321151", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321459", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006219123", "@num": "1", "#text": "Arrêté du 2 mai 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603149", "@nortexte": "SANS0321580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-05-02" }, { "@id": "LEGIARTI000006226276", "@num": "1", "#text": "Arrêté du 2 décembre 2003 - 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"LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000034387625", "@fin": "2018-06-14", "@num": "L651-1", "@etat": "TRANSFERE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037062765", "@fin": "2999-01-01", "@num": "L651-1", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit du régime d'assurance maladie-maternité des travailleurs non-salariés des professions non agricoles et des régimes d'assurance vieillesse des professions mentionnées aux 1° et 2° de l'article L. 621-3, ainsi qu'au profit du Fonds de solidarité vieillesse mentionné à l'article L. 135-1, une contribution sociale de solidarité à la charge :
\n
1°) des sociétés anonymes et des sociétés par actions simplifiées ;
\n
2°) des sociétés à responsabilité limitée ;
\n
3°) des sociétés en commandite ;
\n
4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ou dont la moitié du capital social est détenu, ensemble ou séparément, par l'Etat, par une ou plusieurs entreprises publiques ou par une ou plusieurs sociétés nationales.
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer , à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;
\n
6°) Des sociétés en nom collectif ;
\n
7°) Des groupements d'intérêt économique ;
\n
8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;
\n
9°) Des organismes non visés aux 1° à 8° qui entrent dans le champ d'application de la contribution des institutions financières prévue à l'article 235 ter Y du code général des impôts ;
\n
10°) Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs.
" } }, "LEGIARTI000006743839": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743839", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743839.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAG" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - 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art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321459", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006219123", "@num": "1", "#text": "Arrêté du 2 mai 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603149", "@nortexte": "SANS0321580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-05-02" }, { "@id": "LEGIARTI000006226276", "@num": "1", "#text": "Arrêté du 2 décembre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431272", "@nortexte": "SANS0324663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-12-02" }, { "@id": "LEGIARTI000006321767", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006237431", "@num": "1", "#text": "Arrêté du 21 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000423977", "@nortexte": "SANS0424348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-21" }, { "@id": "LEGIARTI000006237432", "@num": "2", "#text": "Arrêté du 21 décembre 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000423977", "@nortexte": "SANS0424348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-21" }, { "@id": "LEGITEXT000018207320", "#text": "Arrêté du 22 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018206689", "@nortexte": "BCFS0805136A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000018207323", "@num": "1", "#text": "Arrêté du 22 février 2008 - 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"LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000034387625", "@fin": "2018-06-14", "@num": "L651-1", "@etat": "TRANSFERE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037062765", "@fin": "2999-01-01", "@num": "L651-1", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué, au profit du régime d'assurance maladie-maternité des travailleurs non-salariés des professions non agricoles et des régimes d'assurance vieillesse des professions mentionnées aux 1°, 2° et 4° de l'article L. 621-3, ainsi qu'au profit du Fonds de solidarité vieillesse mentionné à l'article L. 135-1, une contribution sociale de solidarité à la charge :
\n
1°) des sociétés anonymes et des sociétés par actions simplifiées ;
\n
2°) des sociétés à responsabilité limitée ;
\n
3°) des sociétés en commandite ;
\n
4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ou dont la moitié du capital social est détenu, ensemble ou séparément, par l'Etat, par une ou plusieurs entreprises publiques ou par une ou plusieurs sociétés nationales.
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer , à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;
\n
6°) Des sociétés en nom collectif ;
\n
7°) Des groupements d'intérêt économique ;
\n
8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;
\n
9°) Des organismes non visés aux 1° à 8° qui entrent dans le champ d'application de la contribution des institutions financières prévue à l'article 235 ter Y du code général des impôts ;
\n
10°) Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs.
" } }, "LEGIARTI000006743840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-21", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006743840", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743840.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAH" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - 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art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000757800", "@nortexte": "MESX0100056L", "@numtexte": "2001-624", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-07-17" }, { "@id": "LEGIARTI000006321151", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321459", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006219123", "@num": "1", "#text": "Arrêté du 2 mai 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603149", "@nortexte": "SANS0321580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-05-02" }, { "@id": "LEGIARTI000006226276", "@num": "1", "#text": "Arrêté du 2 décembre 2003 - 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Il est institué, au profit du régime d'assurance maladie-maternité des travailleurs non-salariés des professions non agricoles et des régimes d'assurance vieillesse des professions mentionnées aux 1°, 2° et 4° de l'article L. 621-3, ainsi qu'au profit du Fonds de solidarité vieillesse mentionné à l'article L. 135-1 et du Fonds de réserve pour les retraites mentionné à l'article L. 135-6, une contribution sociale de solidarité à la charge :
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1°) des sociétés anonymes et des sociétés par actions simplifiées ;
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2°) des sociétés à responsabilité limitée ;
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3°) des sociétés en commandite ;
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4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ou dont la moitié du capital social est détenu, ensemble ou séparément, par l'Etat, par une ou plusieurs entreprises publiques ou par une ou plusieurs sociétés nationales.
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer , à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;
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6°) Des sociétés en nom collectif ;
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7°) Des groupements d'intérêt économique ;
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8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;
\n
9°) Des organismes non visés aux 1° à 8° qui entrent dans le champ d'application de la contribution des institutions financières prévue à l'article 235 ter Y du code général des impôts ;
\n
10°) Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs.
" } }, "LEGIARTI000006743841": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-09", "DATE_DEBUT": "2004-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743841", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743841.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAI" } }, "NOTA": { "CONTENU": "
Nota : Loi 2004-1370 2004-12-20 art. 8 V : les dispositions du présent article entrent en vigueur pour la contribution due à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776287", "@num": "2", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGITEXT000006067920", "#text": "Décret n°93-1306 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006777329", "@num": "7", "#text": "Décret n°93-1306 du 9 décembre 1993 - art. 7 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006329616", "@num": "4", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000006770993", "@num": "1", "#text": "Décret n°95-1153 du 2 novembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGIARTI000006319596", "@num": "77", "#text": "Loi n°96-314 du 12 avril 1996 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319597", "@num": "78", "#text": "Loi n°96-314 du 12 avril 1996 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000005624329", "#text": "Arrêté du 19 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGITEXT000005625478", "#text": "Arrêté du 18 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGITEXT000005626678", "#text": "Arrêté du 17 septembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006321151", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321459", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006219123", "@num": "1", "#text": "Arrêté du 2 mai 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603149", "@nortexte": "SANS0321580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-05-02" }, { "@id": "LEGIARTI000006226276", "@num": "1", "#text": "Arrêté du 2 décembre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431272", "@nortexte": "SANS0324663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-12-02" }, { "@id": "LEGIARTI000006321767", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006759020", "@num": "8", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 8 (V) JORF 21 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006237431", "@num": "1", "#text": "Arrêté du 21 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000423977", "@nortexte": "SANS0424348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-21" }, { "@id": "LEGIARTI000006237432", "@num": "2", "#text": "Arrêté du 21 décembre 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000423977", "@nortexte": "SANS0424348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-21" }, { "@id": "LEGITEXT000018207320", "#text": "Arrêté du 22 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018206689", "@nortexte": "BCFS0805136A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000018207323", "@num": "1", "#text": "Arrêté du 22 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018206689", "@nortexte": "BCFS0805136A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000018439060", "@num": "1", "#text": "Arrêté du 18 mars 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018438275", "@nortexte": "BCFS0807038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-18" }, { "@id": "LEGITEXT000019873690", "#text": "Arrêté du 2 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872519", "@nortexte": "BCFS0828152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-02" }, { "@id": "LEGIARTI000019873704", "@num": "1", "#text": "Arrêté du 2 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872519", "@nortexte": "BCFS0828152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-02" }, { "@id": "LEGIARTI000019873700", "@num": "2", "#text": "Arrêté du 2 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872519", "@nortexte": "BCFS0828152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-02" }, { "@id": "LEGIARTI000020672714", "@num": "1", "#text": "Arrêté du 25 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671901", "@nortexte": "BCFS0911828A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-25" }, { "@id": "LEGIARTI000021069219", "@num": "1", "#text": "Arrêté du 21 septembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021068545", "@nortexte": "BCFS0921917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000021069221", "@num": "2", "#text": "Arrêté du 21 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021068545", "@nortexte": "BCFS0921917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000022966717", "@num": "1", "#text": "Arrêté du 22 octobre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965283", "@nortexte": "BCRS1027253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-22" }, { "@id": "LEGIARTI000023230217", "@num": "1", "#text": "Arrêté du 7 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229714", "@nortexte": "BCRS1031672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000026364541", "@num": "1", "#text": "Arrêté du 3 septembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026364214", "@nortexte": "EFIS1233625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-09-03" }, { "@id": "LEGITEXT000030581307", "#text": "ARRÊTÉ du 27 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030558894", "@nortexte": "AFSS1510277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-27" }, { "@id": "LEGIARTI000030581316", "@num": "1", "#text": "ARRÊTÉ du 27 avril 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030558894", "@nortexte": "AFSS1510277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-27" }, { "@id": "LEGIARTI000043654456", "@num": "2", "#text": "Arrêté du 22 mars 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038318472", "@nortexte": "ECOM1830220A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-22" }, { "@id": "LEGITEXT000043561017", "#text": "Décret n°2021-686 du 28 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043558025", "@nortexte": "SSAS2105427D", "@numtexte": "2021-686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-28" }, { "@id": "LEGIARTI000047627492", "@num": "7", "#text": "Décret n°2023-436 du 3 juin 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047625782", "@nortexte": "MTRS2311551D", "@numtexte": "2023-436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-03" }, { "@id": "LEGIARTI000006654292", "@num": "L511-1", "#text": "Code monétaire et financier - art. L511-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L442-1 à L442-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966818", "@num": "D621-2", "#text": "Code de la sécurité sociale. - art. D621-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043656764", "@num": "D621-3", "#text": "Code de la sécurité sociale. - art. D621-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. D651-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738248", "@num": "D651-17", "#text": "Code de la sécurité sociale. - art. D651-17 (An)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738189", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738193", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924908", "@num": "D651-4", "#text": "Code de la sécurité sociale. - art. D651-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024228109", "@num": "D651-8", "#text": "Code de la sécurité sociale. - art. D651-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738217", "@num": "D651-9", "#text": "Code de la sécurité sociale. - art. D651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967250", "@num": "D742-21", "#text": "Code de la sécurité sociale. - art. 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Il est institué, au profit du régime d'assurance maladie-maternité des travailleurs non-salariés des professions non agricoles et des régimes d'assurance vieillesse des professions mentionnées aux 1°, 2° et 4° de l'article L. 621-3 , ainsi qu'au profit du Fonds de solidarité vieillesse mentionné à l'article L. 135-1 et du Fonds de réserve pour les retraites mentionné à l'article L. 135-6, une contribution sociale de solidarité à la charge :
\n
1°) des sociétés anonymes et des sociétés par actions simplifiées ;
\n
2°) des sociétés à responsabilité limitée ;
\n
3°) des sociétés en commandite ;
\n
4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ou dont la moitié du capital social est détenu, ensemble ou séparément, par l'Etat, par une ou plusieurs entreprises publiques ou par une ou plusieurs sociétés nationales.
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer, à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;
\n
6°) Des sociétés en nom collectif ;
\n
7°) Des groupements d'intérêt économique ;
\n
8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;
\n
9° Des organismes suivants, non mentionnés aux 1° à 8° :
\n établissements et entreprises exerçant l'activité définie à l'article L. 511-1 du code monétaire et financier et relevant des chapitres Ier à VII ainsi que de la section 2 du chapitre VIII du titre Ier du livre V du même code, entreprises d'assurance, de capitalisation et de réassurance de toute nature régies par le code des assurances, mutuelles et unions de mutuelles relevant du livre II du code de la mutualité, institutions de prévoyance et unions d'institutions de prévoyance relevant du titre III du livre IX du présent code et institutions de prévoyance relevant du II de l'article L. 727-2 du code rural ;
\n
10°) Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs.
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Il est institué, au profit du régime social des indépendants mentionné à l'article L. 611-1, ainsi qu'au profit du Fonds de solidarité vieillesse mentionné à l'article L. 135-1 et du Fonds de réserve pour les retraites mentionné à l'article L. 135-6, une contribution sociale de solidarité à la charge :
\n
1°) des sociétés anonymes et des sociétés par actions simplifiées ;
\n
2°) des sociétés à responsabilité limitée ;
\n
3°) des sociétés en commandite ;
\n
4°) des entreprises publiques et sociétés nationales, quelle qu'en soit la nature juridique, soumises aux dispositions des articles L. 442-1 à L. 442-17 du code du travail relatifs à la participation des salariés aux fruits de l'expansion des entreprises ou dont la moitié du capital social est détenu, ensemble ou séparément, par l'Etat, par une ou plusieurs entreprises publiques ou par une ou plusieurs sociétés nationales.
\n
5°) des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer, à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;
\n
6°) Des sociétés en nom collectif ;
\n
7°) Des groupements d'intérêt économique ;
\n
8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;
\n
9° Des organismes suivants, non mentionnés aux 1° à 8° :
\n établissements et entreprises exerçant l'activité définie à l'article L. 511-1 du code monétaire et financier et relevant des chapitres Ier à VII ainsi que de la section 2 du chapitre VIII du titre Ier du livre V du même code, entreprises d'assurance, de capitalisation et de réassurance de toute nature régies par le code des assurances, mutuelles et unions de mutuelles relevant du livre II du code de la mutualité, institutions de prévoyance et unions d'institutions de prévoyance relevant du titre III du livre IX du présent code et institutions de prévoyance relevant du II de l'article L. 727-2 du code rural ;
\n
10°) Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs.
" } }, "LEGIARTI000006743843": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2005-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006743843", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743843.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L01AXXAK" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - 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art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000005624329", "#text": "Arrêté du 19 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGITEXT000005625478", "#text": "Arrêté du 18 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - 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Il est institué, au profit du régime social des indépendants mentionné à l'article L. 611-1, ainsi qu'au profit du Fonds de solidarité vieillesse mentionné à l'article L. 135-1 et du Fonds de réserve pour les retraites mentionné à l'article L. 135-6, une contribution sociale de solidarité à la charge :
\n
1°) Des sociétés anonymes et des sociétés par actions simplifiées, quelles que soient, le cas échéant, la nature et la répartition de leur capital ;
\n
2°) Des sociétés à responsabilité limitée ;
\n
3°) Des sociétés en commandite ;
\n
4°) Des personnes morales de droit public, dans la mesure où elles sont assujetties à la taxe sur la valeur ajoutée en application des dispositions de l'article 256 B du code général des impôts ;
\n
4° bis) Des groupements d'intérêt public assujettis à la taxe sur la valeur ajoutée en application de dispositions du chapitre Ier du titre II de la première partie du livre Ier du code général des impôts autres que celles de l'article 256 B ;
\n
5°) Des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer, à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;
\n
6°) Des sociétés en nom collectif ;
\n
7°) Des groupements d'intérêt économique ;
\n
8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;
\n
9°) Des organismes suivants, non mentionnés aux 1° à 8° :
\n établissements et entreprises exerçant l'activité définie à l'article L. 511-1 du code monétaire et financier et relevant des chapitres Ier à VII ainsi que de la section 2 du chapitre VIII du titre Ier du livre V du même code, entreprises d'assurance, de capitalisation et de réassurance de toute nature régies par le code des assurances, mutuelles et unions de mutuelles relevant du livre II du code de la mutualité, institutions de prévoyance et unions d'institutions de prévoyance relevant du titre III du livre IX du présent code et institutions de prévoyance relevant du II de l'article L. 727-2 du code rural ;
\n
10°) Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs.
" } }, "LEGIARTI000006743848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-25", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743848", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743848.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. 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L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle . Son taux est fixé par décret, dans la limite de 0,1 p. 100 du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à 500.000 F. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743849": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006743849", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743849.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006756678", "@num": "8", "#text": "Loi n°90-86 du 23 janvier 1990 - art. 8 () JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000707200", "@nortexte": "SPSX8900124L", "@numtexte": "90-86", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924827", "@num": "D651-14", "#text": "Code de la sécurité sociale. - art. D651-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924822", "@num": "D651-16", "#text": "Code de la sécurité sociale. - art. D651-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle . Son taux est fixé par décret, dans la limite de 0,1 p. 100 du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à trois millions de francs. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-06", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006743850", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743850.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006318699", "@num": "28", "#text": "Loi - art. 28 (V) JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 28 I, III finances rectificative pour 1992 JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. 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D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle . Son taux est fixé par décret, dans la limite de 0,1 p. 100 du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à trois millions de francs. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743851": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-12-31", "DATE_DEBUT": "1995-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006743851", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743851.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006319321", "@num": "30", "#text": "Loi - art. 30 (V) JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. 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L651-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle . Son taux est fixé par décret, dans la limite de 0,13 p. 100 du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à cinq millions de francs. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles.
\n
Pour les sociétés ou groupements visés aux 6°, 7° et 8° de l'article L. 651-1, la part du chiffre d'affaires correspondant à des refacturations de prestations de services à leurs membres ou associés n'est pas soumise à la contribution.
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En outre, les redevables visés aux 1° à 5° et 10° de l'article L. 651-1 ne tiennent pas compte, pour la détermination de leur contribution, de la part du chiffre d'affaires correspondant à des ventes de biens réalisées avec les sociétés ou groupements visés à l'alinéa précédent et acquittant la contribution, dans lesquels ils détiennent une participation au moins égale à 10 p. 100, à condition que ces biens soient utilisés pour les besoins d'opérations de production effectuées par ces sociétés ou groupements.
\n
Pour les redevables visés au 9° de l'article L. 651-1, la part du chiffre d'affaires correspondant à des intérêts provenant d'opérations financières réalisées avec leurs organismes centraux mentionnés à l'article 20 de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit n'est pas soumise à la contribution dans la limite du montant des intérêts servis à ces organismes à raison de ces mêmes opérations.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1995-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743852", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743852.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAE" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006319431", "@num": "89", "#text": "Loi - art. 89 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319432", "@num": "90", "#text": "Loi - art. 90 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319434", "@num": "92", "#text": "Loi - art. 92 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. 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D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743833", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L521-1, L531-1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle. Son taux est fixé par décret, dans la limite de 0,13 p. 100 du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à cinq millions de francs . Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles.
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Pour les sociétés ou groupements visés aux 6°, 7° et 8° de l'article L. 651-1, la part du chiffre d'affaires correspondant à des refacturations de prestations de services à leurs membres ou associés n'est pas soumise à la contribution.
\n
En outre, les redevables visés aux 1° à 5° et 10° de l'article L. 651-1 ne tiennent pas compte, pour la détermination de leur contribution, de la part du chiffre d'affaires correspondant à des ventes de biens réalisées avec les sociétés ou groupements visés à l'alinéa précédent et acquittant la contribution, dans lesquels ils détiennent une participation au moins égale à 20 p. 100, à condition que ces biens soient utilisés pour les besoins d'opérations de production effectuées par ces sociétés ou groupements.
\n
La contribution des organismes visés au 10° de l'article L. 651-1 et relevant de l'article L. 521-1 du code rural est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente des produits issus des exploitations de leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions ou par l'article L. 531-1 du code rural et dont ils sont associés coopérateurs.
\n
La contribution des organismes coopératifs relevant du chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente de produits issus des entreprises exploitées par leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions et dont ils sont associés coopérateurs.
\n
Pour la détermination de leur contribution, les sociétés ou groupements visés au deuxième alinéa ne tiennent pas compte des ventes de biens réalisées à ceux de leurs membres ou associés acquittant la contribution et détenant au moins 20 p. 100 des droits à leurs résultats, à condition que ces biens soient vendus à l'issue d'opérations de production effectuées par ces sociétés ou groupements.
\n
Pour la détermination du seuil de chiffre d'affaires mentionné au premier alinéa, les redevables tiennent compte de la part de chiffre d'affaires déduit de l'assiette de leur contribution en application des dispositions du présent article.
\n
Pour les redevables visés au 9° de l'article L. 651-1 affiliés à l'un des organes centraux mentionnés à l'article 20 de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit, la part du chiffre d'affaires correspondant à des intérêts reçus à raison d'opérations de centralisation, à l'échelon régional ou national, de leurs ressources financières n'est pas soumise à la contribution dans la limite du montant des intérêts servis en contre-partie de ces mêmes opérations.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743853": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006743853", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743853.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "Code rural L521-1, L531-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "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": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924827", "@num": "D651-14", "#text": "Code de la sécurité sociale. - art. D651-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924822", "@num": "D651-16", "#text": "Code de la sécurité sociale. - art. D651-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743833", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle . Son taux est fixé par décret, dans la limite de 0,13 p. 100 du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à 760 000 euros. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles.
\n
Pour les sociétés ou groupements visés aux 6°, 7° et 8° de l'article L. 651-1, la part du chiffre d'affaires correspondant à des refacturations de prestations de services à leurs membres ou associés n'est pas soumise à la contribution.
\n
En outre, les redevables visés aux 1° à 5° et 10° de l'article L. 651-1 ne tiennent pas compte, pour la détermination de leur contribution, de la part du chiffre d'affaires correspondant à des ventes de biens réalisées avec les sociétés ou groupements visés à l'alinéa précédent et acquittant la contribution, dans lesquels ils détiennent une participation au moins égale à 20 p. 100, à condition que ces biens soient utilisés pour les besoins d'opérations de production effectuées par ces sociétés ou groupements.
\n
La contribution des organismes visés au 10° de l'article L. 651-1 et relevant de l'article L. 521-1 du code rural est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente des produits issus des exploitations de leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions ou par l'article L. 531-1 du code rural et dont ils sont associés coopérateurs.
\n
La contribution des organismes coopératifs relevant du chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente de produits issus des entreprises exploitées par leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions et dont ils sont associés coopérateurs.
\n
Pour la détermination de leur contribution, les sociétés ou groupements visés au deuxième alinéa ne tiennent pas compte des ventes de biens réalisées à ceux de leurs membres ou associés acquittant la contribution et détenant au moins 20 p. 100 des droits à leurs résultats, à condition que ces biens soient vendus à l'issue d'opérations de production effectuées par ces sociétés ou groupements.
\n
Pour la détermination du seuil de chiffre d'affaires mentionné au premier alinéa, les redevables tiennent compte de la part de chiffre d'affaires déduit de l'assiette de leur contribution en application des dispositions du présent article.
\n
Pour les redevables visés au 9° de l'article L. 651-1 affiliés à l'un des organes centraux mentionnés à l'article 20 de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit, la part du chiffre d'affaires correspondant à des intérêts reçus à raison d'opérations de centralisation, à l'échelon régional ou national, de leurs ressources financières n'est pas soumise à la contribution dans la limite du montant des intérêts servis en contre-partie de ces mêmes opérations.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-21", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006743854", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743854.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAG" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 10 III : les dispositions du présent article s'appliquent pour les contributions dues à compter du 1er janvier 2004.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006758842", "@num": "10", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 10 (V) JORF 19 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924827", "@num": "D651-14", "#text": "Code de la sécurité sociale. - art. D651-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924822", "@num": "D651-16", "#text": "Code de la sécurité sociale. - art. D651-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743833", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L521-1, L531-1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle. Son taux est fixé par décret, dans la limite de 0,13 p. 100 du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à 760 000 euros. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles et de commerce de détail de carburants.
\n
Pour les sociétés ou groupements visés aux 6°, 7° et 8° de l'article L. 651-1, la part du chiffre d'affaires correspondant à des refacturations de prestations de services à leurs membres ou associés n'est pas soumise à la contribution.
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En outre, les redevables visés aux 1° à 5° et 10° de l'article L. 651-1 ne tiennent pas compte, pour la détermination de leur contribution, de la part du chiffre d'affaires correspondant à des ventes de biens réalisées avec les sociétés ou groupements visés à l'alinéa précédent et acquittant la contribution, dans lesquels ils détiennent une participation au moins égale à 20 p. 100, à condition que ces biens soient utilisés pour les besoins d'opérations de production effectuées par ces sociétés ou groupements.
\n
La contribution des organismes visés au 10° de l'article L. 651-1 et relevant de l'article L. 521-1 du code rural est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente des produits issus des exploitations de leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions ou par l'article L. 531-1 du code rural et dont ils sont associés coopérateurs.
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La contribution des organismes coopératifs relevant du chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente de produits issus des entreprises exploitées par leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions et dont ils sont associés coopérateurs.
\n
Pour la détermination de leur contribution, les sociétés ou groupements visés au deuxième alinéa ne tiennent pas compte des ventes de biens réalisées à ceux de leurs membres ou associés acquittant la contribution et détenant au moins 20 p. 100 des droits à leurs résultats, à condition que ces biens soient vendus à l'issue d'opérations de production effectuées par ces sociétés ou groupements.
\n
Pour la détermination du seuil de chiffre d'affaires mentionné au premier alinéa, les redevables tiennent compte de la part de chiffre d'affaires déduit de l'assiette de leur contribution en application des dispositions du présent article.
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Pour les redevables visés au 9° de l'article L. 651-1 affiliés à l'un des organes centraux mentionnés à l'article 20 de la loi n° 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit, la part du chiffre d'affaires correspondant à des intérêts reçus à raison d'opérations de centralisation, à l'échelon régional ou national, de leurs ressources financières n'est pas soumise à la contribution dans la limite du montant des intérêts servis en contre-partie de ces mêmes opérations.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-20", "DATE_DEBUT": "2004-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743855", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743855.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAH" } }, "NOTA": { "CONTENU": "
Nota : Loi 2004-1370 2004-12-20 art. 8 V : les dispositions du présent article entrent en vigueur pour la contribution due à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Code rural L521-1, L531-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006759020", "@num": "8", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 8 (V) JORF 21 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. 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L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle. Son taux est fixé par décret, dans la limite de 0,13 p. 100 du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à 760 000 euros. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles et de commerce de détail de carburants.
\n
Pour les sociétés ou groupements visés aux 6°, 7° et 8° de l'article L. 651-1, la part du chiffre d'affaires correspondant à des refacturations de prestations de services à leurs membres ou associés n'est pas soumise à la contribution.
\n
En outre, les redevables visés aux 1° à 5° et 10° de l'article L. 651-1 ne tiennent pas compte, pour la détermination de leur contribution, de la part du chiffre d'affaires correspondant à des ventes de biens réalisées avec les sociétés ou groupements visés à l'alinéa précédent et acquittant la contribution, dans lesquels ils détiennent une participation au moins égale à 20 p. 100, à condition que ces biens soient utilisés pour les besoins d'opérations de production effectuées par ces sociétés ou groupements.
\n
La contribution des organismes visés au 10° de l'article L. 651-1 et relevant de l'article L. 521-1 du code rural est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente des produits issus des exploitations de leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions ou par l'article L. 531-1 du code rural et dont ils sont associés coopérateurs.
\n
La contribution des organismes coopératifs relevant du chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente de produits issus des entreprises exploitées par leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions et dont ils sont associés coopérateurs.
\n
Pour la détermination de leur contribution, les sociétés ou groupements visés au deuxième alinéa ne tiennent pas compte des ventes de biens réalisées à ceux de leurs membres ou associés acquittant la contribution et détenant au moins 20 p. 100 des droits à leurs résultats, à condition que ces biens soient vendus à l'issue d'opérations de production effectuées par ces sociétés ou groupements.
\n
Pour la détermination du seuil de chiffre d'affaires mentionné au premier alinéa, les redevables tiennent compte de la part de chiffre d'affaires déduit de l'assiette de leur contribution en application des dispositions du présent article.
\n
Pour les redevables visés à l'article L. 651-1 affiliés à l'un des organes centraux mentionnés à l'article L. 511-30 du code monétaire et financier, la part du chiffre d'affaires correspondant à des intérêts reçus à raison d'opérations de centralisation, à l'échelon régional ou national, de leurs ressources financières n'est pas soumise à la contribution dans la limite du montant des intérêts servis en contre-partie de ces mêmes opérations.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2005-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006743856", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743856.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L03AXXAI" } }, "NOTA": { "CONTENU": "
NOTA : Loi n° 2004-1370 du 20 décembre 2004 art. 8 V : les dispositions du présent article entrent en vigueur pour la contribution due à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 256 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L521-1, L531-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 2004-1370 2005-01-01", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006759161", "@num": "19", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 19 () JORF 20 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. L511-30 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924827", "@num": "D651-14", "#text": "Code de la sécurité sociale. - art. D651-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924822", "@num": "D651-16", "#text": "Code de la sécurité sociale. - art. 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L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution sociale de solidarité est annuelle. Son taux est fixé par décret, dans la limite de 0,13 % du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à 760 000 euros. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles et de commerce de détail de carburants.
\n
Pour les sociétés ou groupements mentionnés aux 4° bis, 6°, 7° et 8° de l'article L. 651-1 ainsi que les groupements d'intérêt public assujettis à la taxe sur la valeur ajoutée en application de l'article 256 B du code général des impôts, la part du chiffre d'affaires correspondant à des refacturations de prestations de services à leurs membres ou associés n'est pas soumise à la contribution.
\n
En outre, les redevables mentionnés aux 1° à 3°, 4°, sauf s'il s'agit de groupements d'intérêt public assujettis à la taxe sur la valeur ajoutée en application de l'article 256 B du code général des impôts, 5° et 10 de l'article L. 651-1 ne tiennent pas compte, pour la détermination de leur contribution, de la part du chiffre d'affaires correspondant à des ventes de biens réalisées avec les sociétés ou groupements visés à l'alinéa précédent et acquittant la contribution, dans lesquels ils détiennent une participation au moins égale à 20 %, à condition que ces biens soient utilisés pour les besoins d'opérations de production effectuées par ces sociétés ou groupements.
\n
La contribution des organismes visés au 10° de l'article L. 651-1 et relevant de l'article L. 521-1 du code rural est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente des produits issus des exploitations de leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions ou par l'article L. 531-1 du code rural et dont ils sont associés coopérateurs.
\n
La contribution des organismes coopératifs relevant du chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente de produits issus des entreprises exploitées par leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions et dont ils sont associés coopérateurs.
\n
Pour la détermination de leur contribution, les sociétés ou groupements visés au deuxième alinéa ne tiennent pas compte des ventes de biens réalisées à ceux de leurs membres ou associés acquittant la contribution et détenant au moins 20 % des droits à leurs résultats, à condition que ces biens soient vendus à l'issue d'opérations de production effectuées par ces sociétés ou groupements.
\n
Pour la détermination du seuil de chiffre d'affaires mentionné au premier alinéa, les redevables tiennent compte de la part de chiffre d'affaires déduit de l'assiette de leur contribution en application des dispositions du présent article.
\n
Pour les redevables visés à l'article L. 651-1 affiliés à l'un des organes centraux mentionnés à l'article L. 511-30 du code monétaire et financier, la part du chiffre d'affaires correspondant à des intérêts reçus à raison d'opérations de centralisation, à l'échelon régional ou national, de leurs ressources financières n'est pas soumise à la contribution dans la limite du montant des intérêts servis en contrepartie de ces mêmes opérations.
\n
Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.
" } }, "LEGIARTI000006743861": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743861", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743861.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05AXXAA" } }, "NOTA": { "CONTENU": "

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L651-5-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. 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Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.
\n
Pour les sociétés d'assurances et de capitalisation régies par le code des assurances et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte d'exploitation générale, résultant des dispositions relatives à la comptabilité des entreprises d'assurances et de capitalisation.
\n
Le contrôle de ces renseignements est effectué dans les conditions prévues aux articles L. 113 et L. 161 du livre des procédures fiscales.
\n
Quiconque n'aura pas fourni, dans les conditions fixées par décret, la déclaration prévue à l'alinéa ci-dessus ou aura fourni sciemment des renseignements inexacts ou incomplets dans cette déclaration, sera puni d'un emprisonnement de deux mois à deux ans et d'une amende de 3.600 à 60.000 F (1) ou de l'une de ces deux peines seulement .
" } }, "LEGIARTI000006743862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-03-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006743862", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743862.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05AXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 256 bis, 273 octies, 256", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L113, L161", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006318699", "@num": "28", "#text": "Loi - art. 28 (V) JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 28 II, III finances rectificative pour 1992 JORF 5 janvier 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. D651-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024228109", "@num": "D651-8", "#text": "Code de la sécurité sociale. - art. D651-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054484", "@num": "L137-33", "#text": "Code de la sécurité sociale. - art. L137-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390530", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743866", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743870", "@num": "L651-5-2", "#text": "Code de la sécurité sociale. - art. L651-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581069", "@num": "1126", "#text": "Code rural ancien - art. 1126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743861", "@fin": "1993-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743862", "@fin": "1994-03-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743863", "@fin": "1996-04-13", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743864", "@fin": "2004-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743865", "@fin": "2004-08-17", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743866", "@fin": "2004-12-21", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743867", "@fin": "2010-05-08", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267708", "@fin": "2011-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266593", "@fin": "2012-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013525", "@fin": "2013-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798362", "@fin": "2013-07-28", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897317", "@fin": "2014-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645865", "@fin": "2015-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354356", "@fin": "2018-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390517", "@fin": "2018-06-14", "@num": "L651-5", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.
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Le chiffre d'affaires des intermédiaires mentionnés au V de l'article 256 et au III de l'article 256 bis du code général des impôts, et qui bénéficient des dispositions de l'article 273 octies du même code, est diminué de la valeur des biens ou des services qu'ils sont réputés acquérir ou recevoir. Dans le cas d'entremise à la vente, les commettants des intermédiaires auxquels cette disposition s'applique majorent leur chiffre d'affaires du montant des commissions versées.
\n
Pour les sociétés d'assurances et de capitalisation régies par le code des assurances et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte d'exploitation générale, résultant des dispositions relatives à la comptabilité des entreprises d'assurances et de capitalisation.
\n
Le contrôle de ces renseignements est effectué dans les conditions prévues aux articles L. 113 et L. 161 du livre des procédures fiscales.
\n
Quiconque n'aura pas fourni, dans les conditions fixées par décret, la déclaration prévue à l'alinéa ci-dessus ou aura fourni sciemment des renseignements inexacts ou incomplets dans cette déclaration, sera puni d'un emprisonnement de deux mois à deux ans et d'une amende de 3.600 à 60.000 F ou de l'une de ces deux peines seulement .
" } }, "LEGIARTI000006743863": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-04-13", "DATE_DEBUT": "1995-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006743863", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743863.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05AXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 256 bis, 273 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L113, L161", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "JORFTEXT000000356641", "#text": "Loi 91-738 1991-07-31 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000356641", "@nortexte": "SPSX9100075L", "@numtexte": "91-738", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-31" }, { "@id": "LEGIARTI000006491860", "@num": "322", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 322 (V) JORF 23 décembre 1992 en vigueur le 1er mars 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006319321", "@num": "30", "#text": "Loi - art. 30 (V) JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale 256", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. D651-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024228109", "@num": "D651-8", "#text": "Code de la sécurité sociale. - art. D651-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054484", "@num": "L137-33", "#text": "Code de la sécurité sociale. - art. L137-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390530", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743866", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743870", "@num": "L651-5-2", "#text": "Code de la sécurité sociale. - art. L651-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581069", "@num": "1126", "#text": "Code rural ancien - art. 1126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743861", "@fin": "1993-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743862", "@fin": "1994-03-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743863", "@fin": "1996-04-13", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743864", "@fin": "2004-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743865", "@fin": "2004-08-17", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743866", "@fin": "2004-12-21", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743867", "@fin": "2010-05-08", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267708", "@fin": "2011-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266593", "@fin": "2012-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013525", "@fin": "2013-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798362", "@fin": "2013-07-28", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897317", "@fin": "2014-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645865", "@fin": "2015-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354356", "@fin": "2018-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390517", "@fin": "2018-06-14", "@num": "L651-5", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.
\n
Le chiffre d'affaires des intermédiaires mentionnés au V de l'article 256 et au III de l'article 256 bis du code général des impôts, et qui bénéficient des dispositions de l'article 273 octies du même code, est diminué de la valeur des biens ou des services qu'ils sont réputés acquérir ou recevoir. Dans le cas d'entremise à la vente, les commettants des intermédiaires auxquels cette disposition s'applique majorent leur chiffre d'affaires du montant des commissions versées.
\n
Le chiffre d'affaires retenu pour asseoir la contribution exceptionnelle prévue par l'article 8 de la loi n° 91-738 du 31 juillet 1991 portant diverses mesures d'ordre social est exclu de l'assiette de la contribution sociale de solidarité.
\n
Pour les sociétés d'assurances et de capitalisation régies par le code des assurances et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte d'exploitation générale, résultant des dispositions relatives à la comptabilité des entreprises d'assurances et de capitalisation.
\n
Le contrôle de ces renseignements est effectué dans les conditions prévues aux articles L. 113 et L. 161 du livre des procédures fiscales.
\n
Quiconque n'aura pas fourni, dans les conditions fixées par décret, la déclaration prévue à l'alinéa ci-dessus ou aura fourni sciemment des renseignements inexacts ou incomplets dans cette déclaration, sera puni d'un emprisonnement de deux ans et d'une amende de 60.000 F (1) ou de l'une de ces deux peines seulement .
(1) Amende applicable depuis le 23 décembre 1985.
" } }, "LEGIARTI000006743864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "1996-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006743864", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743864.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05AXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 256 bis, 273 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L113, L161", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319595", "@num": "76", "#text": "Loi n°96-314 du 12 avril 1996 - art. 76 (V) JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale 256, L138-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. D651-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024228109", "@num": "D651-8", "#text": "Code de la sécurité sociale. - art. D651-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054484", "@num": "L137-33", "#text": "Code de la sécurité sociale. - art. L137-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390530", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743866", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743870", "@num": "L651-5-2", "#text": "Code de la sécurité sociale. - art. L651-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581069", "@num": "1126", "#text": "Code rural ancien - art. 1126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743861", "@fin": "1993-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743862", "@fin": "1994-03-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743863", "@fin": "1996-04-13", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743864", "@fin": "2004-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743865", "@fin": "2004-08-17", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743866", "@fin": "2004-12-21", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743867", "@fin": "2010-05-08", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267708", "@fin": "2011-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266593", "@fin": "2012-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013525", "@fin": "2013-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798362", "@fin": "2013-07-28", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897317", "@fin": "2014-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645865", "@fin": "2015-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354356", "@fin": "2018-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390517", "@fin": "2018-06-14", "@num": "L651-5", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.
\n
Le chiffre d'affaires des intermédiaires mentionnés au V de l'article 256 et au III de l'article 256 bis du code général des impôts, et qui bénéficient des dispositions de l'article 273 octies du même code, est diminué de la valeur des biens ou des services qu'ils sont réputés acquérir ou recevoir. Dans le cas d'entremise à la vente, les commettants des intermédiaires auxquels cette disposition s'applique majorent leur chiffre d'affaires du montant des commissions versées.
\n
Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.
\n
Pour les sociétés d'assurances et de capitalisation régies par le code des assurances et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte d'exploitation générale, résultant des dispositions relatives à la comptabilité des entreprises d'assurances et de capitalisation.
\n
Le contrôle de ces renseignements est effectué dans les conditions prévues aux articles L. 113 et L. 161 du livre des procédures fiscales.
\n
Quiconque n'aura pas fourni, dans les conditions fixées par décret, la déclaration prévue à l'alinéa ci-dessus ou aura fourni sciemment des renseignements inexacts ou incomplets dans cette déclaration, sera puni d'un emprisonnement de deux ans et d'une amende de 60 000 F (1) ou de l'une de ces deux peines seulement .
(1) Amende applicable depuis le 23 décembre 1985.
" } }, "LEGIARTI000006743865": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-17", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006743865", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743865.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05AXXAE" } }, "NOTA": { "CONTENU": "
Nota : Ordonnance 2003-1213 2003-12-18 art. 7 III : les dispositions du présent article sont applicables à compter du 1er janvier 2004, à l'exception du 5e alinéa de l'article L651-5, dans sa rédaction résultant de la présente ordonnance qui entre en vigueur à une date fixée par décret et au plus tard le 1er janvier 2005.
\n
Nota : Décret 2004-197 2004-03-02 art. 1 : les dispositions de l'art. L651-5 alinéa 5 entrent en vigueur le 1er mars 2004.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 256 bis, 273 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L113, L161", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006276368", "@num": "7", "#text": "Ordonnance n°2003-1213 du 18 décembre 2003 - art. 7 () JORF 20 décembre 2003 en vigueur le 1er janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale 256, L138-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. D651-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024228109", "@num": "D651-8", "#text": "Code de la sécurité sociale. - art. D651-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054484", "@num": "L137-33", "#text": "Code de la sécurité sociale. - art. 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L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743870", "@num": "L651-5-2", "#text": "Code de la sécurité sociale. - art. L651-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581069", "@num": "1126", "#text": "Code rural ancien - art. 1126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743861", "@fin": "1993-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743862", "@fin": "1994-03-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743863", "@fin": "1996-04-13", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743864", "@fin": "2004-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743865", "@fin": "2004-08-17", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743866", "@fin": "2004-12-21", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743867", "@fin": "2010-05-08", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267708", "@fin": "2011-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266593", "@fin": "2012-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013525", "@fin": "2013-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798362", "@fin": "2013-07-28", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897317", "@fin": "2014-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645865", "@fin": "2015-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354356", "@fin": "2018-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390517", "@fin": "2018-06-14", "@num": "L651-5", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.
\n
Le chiffre d'affaires des intermédiaires mentionnés au V de l'article 256 et au III de l'article 256 bis du code général des impôts, et qui bénéficient des dispositions de l'article 273 octies du même code, est diminué de la valeur des biens ou des services qu'ils sont réputés acquérir ou recevoir. Dans le cas d'entremise à la vente, les commettants des intermédiaires auxquels cette disposition s'applique majorent leur chiffre d'affaires du montant des commissions versées.
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Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.
\n
Pour les sociétés d'assurances et de capitalisation régies par le code des assurances et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte d'exploitation générale, résultant des dispositions relatives à la comptabilité des entreprises d'assurances et de capitalisation.
\n
Par dérogation au premier alinéa, les entreprises dont le chiffre d'affaires, calculé selon les modalités prévues aux alinéas précédents, est inférieur au seuil mentionné par le premier alinéa de l'article L. 651-3 ne sont pas tenues de souscrire une déclaration au titre de la contribution sociale de solidarité.
" } }, "LEGIARTI000006743866": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-21", "DATE_DEBUT": "2004-08-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006743866", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743866.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05AXXAF" } }, "NOTA": { "CONTENU": "
Nota : Ordonnance 2003-1213 2003-12-18 art. 7 III : les dispositions du présent article sont applicables à compter du 1er janvier 2004, à l'exception du 5e alinéa de l'article L651-5, dans sa rédaction résultant de la présente ordonnance qui entre en vigueur à une date fixée par décret et au plus tard le 1er janvier 2005.
\n
Nota : Décret 2004-197 2004-03-02 art. 1 : les dispositions de l'art. L651-5 alinéa 5 entrent en vigueur le 1er mars 2004.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 256 bis, 273 octies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V) JORF 17 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. 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Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.
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Le chiffre d'affaires des intermédiaires mentionnés au V de l'article 256 et au III de l'article 256 bis du code général des impôts, et qui bénéficient des dispositions de l'article 273 octies du même code, est diminué de la valeur des biens ou des services qu'ils sont réputés acquérir ou recevoir. Dans le cas d'entremise à la vente, les commettants des intermédiaires auxquels cette disposition s'applique majorent leur chiffre d'affaires du montant des commissions versées.
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Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.
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Pour les sociétés d'assurances et de capitalisation régies par le code des assurances et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte d'exploitation générale, résultant des dispositions relatives à la comptabilité des entreprises d'assurances et de capitalisation.
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Par dérogation au premier alinéa, les entreprises dont le chiffre d'affaires, calculé selon les modalités prévues aux alinéas précédents, est inférieur au seuil mentionné par le premier alinéa de l'article L. 651-3 ne sont pas tenues de souscrire une déclaration au titre de la contribution sociale de solidarité.
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Lorsque la société ou l'entreprise assujettie n'a pas effectué la déclaration de son chiffre d'affaires selon les modalités et dans les délais prescrits pour l'application du présent article, le chiffre d'affaires sur lequel est assise la contribution est fixé d'office par l'organisme chargé du recouvrement à partir des éléments dont il dispose ou des comptes annuels dont il est fait publicité. A défaut d'éléments suffisants, le chiffre d'affaires est fixé forfaitairement par rapport au seuil mentionné au premier alinéa de l'article L. 651-3.
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Les montants dus, lorsque le chiffre d'affaires estimé est supérieur ou égal au seuil fixé par le premier alinéa de l'article L. 651-3, sont réclamés à titre provisionnel, par voie de mise en demeure dans les conditions mentionnées à l'article L. 244-2.
" } }, "LEGIARTI000006743867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2004-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743867", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743867.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05AXXAG" } }, "NOTA": { "CONTENU": "
Loi n° 2004-1370 du 20 décembre 2004 art. 8 V : les dispositions du présent article entrent en vigueur pour la contribution due à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 256 bis, 273 octies, 995", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000790552", "#text": "Loi 2004-1370 2004-12-20 art. 8 III, IV JORF 21 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006759020", "@num": "8", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 8 (V) JORF 21 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale 256, L138-1, L651-3, L244-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. 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L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581069", "@num": "1126", "#text": "Code rural ancien - art. 1126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792497", "@num": "L421-1", "#text": "Code de la mutualité - art. L421-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743861", "@fin": "1993-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743862", "@fin": "1994-03-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743863", "@fin": "1996-04-13", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743864", "@fin": "2004-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743865", "@fin": "2004-08-17", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743866", "@fin": "2004-12-21", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743867", "@fin": "2010-05-08", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267708", "@fin": "2011-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266593", "@fin": "2012-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013525", "@fin": "2013-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798362", "@fin": "2013-07-28", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897317", "@fin": "2014-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645865", "@fin": "2015-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354356", "@fin": "2018-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390517", "@fin": "2018-06-14", "@num": "L651-5", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.
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Le chiffre d'affaires des intermédiaires mentionnés au V de l'article 256 et au III de l'article 256 bis du code général des impôts, et qui bénéficient des dispositions de l'article 273 octies du même code, est diminué de la valeur des biens ou des services qu'ils sont réputés acquérir ou recevoir. Dans le cas d'entremise à la vente, les commettants des intermédiaires auxquels cette disposition s'applique majorent leur chiffre d'affaires du montant des commissions versées.
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Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.
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Pour les sociétés d'assurances et de capitalisation régies par le code des assurances et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte de résultat, conforme aux dispositions relatives à la comptabilité des entreprises d'assurances et de capitalisation.
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Pour les mutuelles et unions de mutuelles relevant du livre II du code de la mutualité, institutions de prévoyance et unions d'institutions de prévoyance relevant du titre III du livre IX du présent code et institutions de prévoyance relevant de la section 4 du chapitre II du titre II du livre VII du code rural, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les cotisations, primes et acceptations de l'exercice, nettes de cessions et de rétrocessions, telles qu'elles ressortent du compte de résultat, conforme aux dispositions relatives à la comptabilité des mutuelles et institutions de prévoyance.
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Pour les redevables mentionnés aux deux alinéas précédents, ne sont comprises dans le chiffre d'affaires retenu pour asseoir la contribution ni les cotisations, primes et acceptations provenant de contrats exonérés de la taxe sur les conventions d'assurances en application des 15° et 16° de l'article 995 du code général des impôts, ni les remises qui leur sont versées dans le cadre de leur participation à la gestion d'un régime légal d'assurance maladie et maternité.
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Pour les redevables mentionnés au cinquième alinéa, ne sont pas comprises dans le chiffre d'affaires retenu pour asseoir la contribution des subventions accordées par le fonds prévu à l'article L. 421-1 du code de la mutualité.
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Par dérogation au premier alinéa, les entreprises dont le chiffre d'affaires, calculé selon les modalités prévues aux alinéas précédents, est inférieur au seuil mentionné par le premier alinéa de l'article L. 651-3 ne sont pas tenues de souscrire une déclaration au titre de la contribution sociale de solidarité.
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Lorsque la société ou l'entreprise assujettie n'a pas effectué la déclaration de son chiffre d'affaires selon les modalités et dans les délais prescrits pour l'application du présent article, le chiffre d'affaires sur lequel est assise la contribution est fixé d'office par l'organisme chargé du recouvrement à partir des éléments dont il dispose ou des comptes annuels dont il est fait publicité. A défaut d'éléments suffisants, le chiffre d'affaires est fixé forfaitairement par rapport au seuil mentionné au premier alinéa de l'article L. 651-3.
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Les montants dus, lorsque le chiffre d'affaires estimé est supérieur ou égal au seuil fixé par le premier alinéa de l'article L. 651-3, sont réclamés à titre provisionnel, par voie de mise en demeure dans les conditions mentionnées à l'article L. 244-2.
" } }, "LEGIARTI000006743872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-24", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743872", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743872.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L06AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 35 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006742025", "@num": "L243-4", "#text": "Code de la sécurité sociale. - art. L243-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742032", "@num": "L243-5", "#text": "Code de la sécurité sociale. - art. L243-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743872", "@fin": "2000-12-24", "@num": "L651-6", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743873", "@fin": "2014-12-25", "@num": "L651-6", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029962143", "@fin": "2018-06-14", "@num": "L651-6", "@etat": "ABROGE", "@debut": "2014-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le paiement de la contribution sociale de solidarité est garanti par un privilège sur les biens, meubles et immeubles du débiteur dans les conditions prévues par les articles L. 243-4 et L. 243-5 du code de la sécurité sociale.
\n
" } }, "LEGIARTI000006743873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-25", "DATE_DEBUT": "2000-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006743873", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743873.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L06AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 35 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006758259", "@num": "12", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 12 () JORF 24 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGIARTI000006742021", "@num": "L243-3", "#text": "Code de la sécurité sociale. - art. L243-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742025", "@num": "L243-4", "#text": "Code de la sécurité sociale. - art. L243-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742032", "@num": "L243-5", "#text": "Code de la sécurité sociale. - art. L243-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742041", "@num": "L243-6", "#text": "Code de la sécurité sociale. - art. L243-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743872", "@fin": "2000-12-24", "@num": "L651-6", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743873", "@fin": "2014-12-25", "@num": "L651-6", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029962143", "@fin": "2018-06-14", "@num": "L651-6", "@etat": "ABROGE", "@debut": "2014-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le paiement de la contribution sociale de solidarité est garanti par un privilège sur les biens, meubles et immeubles du débiteur dans les conditions prévues par les articles L. 243-4 et L. 243-5 du code de la sécurité sociale.
\n
Les dispositions de l'article L. 243-3 et du premier alinéa de l'article L. 243-6 sont applicables à la contribution sociale de solidarité.
" } }, "LEGIARTI000006743874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-06", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743874", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743874.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L07AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 35 al. 2 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742076", "@num": "L244-1", "#text": "Code de la sécurité sociale. - art. L244-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742077", "@num": "L244-1", "#text": "Code de la sécurité sociale. - art. L244-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742104", "@num": "L244-11", "#text": "Code de la sécurité sociale. - art. L244-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742105", "@num": "L244-11", "#text": "Code de la sécurité sociale. - art. L244-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742107", "@num": "L244-12", "#text": "Code de la sécurité sociale. - art. L244-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742106", "@num": "L244-12", "#text": "Code de la sécurité sociale. - art. L244-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742109", "@num": "L244-13", "#text": "Code de la sécurité sociale. - art. L244-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742110", "@num": "L244-13", "#text": "Code de la sécurité sociale. - art. L244-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742112", "@num": "L244-14", "#text": "Code de la sécurité sociale. - art. L244-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742111", "@num": "L244-14", "#text": "Code de la sécurité sociale. - art. L244-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742080", "@num": "L244-2", "#text": "Code de la sécurité sociale. - art. L244-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742078", "@num": "L244-2", "#text": "Code de la sécurité sociale. - art. L244-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742087", "@num": "L244-4", "#text": "Code de la sécurité sociale. - art. L244-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742089", "@num": "L244-4", "#text": "Code de la sécurité sociale. - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742090", "@num": "L244-5", "#text": "Code de la sécurité sociale. - art. L244-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742091", "@num": "L244-5", "#text": "Code de la sécurité sociale. - art. L244-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742095", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742097", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742100", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742101", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743874", "@fin": "1995-08-06", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743875", "@fin": "1996-04-13", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743876", "@fin": "1999-04-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743877", "@fin": "2000-12-24", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1999-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743878", "@fin": "2006-12-22", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743879", "@fin": "2017-01-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713030", "@fin": "2018-06-14", "@num": "L651-7", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont soumises aux dispositions des articles L. 133-1, L. 244-1 à L. 244-5, L. 244-7, L. 244-9 et L. 244-11 à L. 244-14.
\n
" } }, "LEGIARTI000006743875": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-04-13", "DATE_DEBUT": "1995-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006743875", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743875.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L07AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 35 al. 2 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006319321", "@num": "30", "#text": "Loi - art. 30 (V) JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L133-1, L133-3, L244-1 à L244-5, L244-7, L244-9, L244-11 à L244-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740147", "@num": "L133-3", "#text": "Code de la sécurité sociale. - art. L133-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742077", "@num": "L244-1", "#text": "Code de la sécurité sociale. - art. L244-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742105", "@num": "L244-11", "#text": "Code de la sécurité sociale. - art. L244-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742107", "@num": "L244-12", "#text": "Code de la sécurité sociale. - art. L244-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742110", "@num": "L244-13", "#text": "Code de la sécurité sociale. - art. L244-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742112", "@num": "L244-14", "#text": "Code de la sécurité sociale. - art. L244-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742080", "@num": "L244-2", "#text": "Code de la sécurité sociale. - art. L244-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742089", "@num": "L244-4", "#text": "Code de la sécurité sociale. - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742091", "@num": "L244-5", "#text": "Code de la sécurité sociale. - art. L244-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742095", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742097", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742100", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742101", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743874", "@fin": "1995-08-06", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743875", "@fin": "1996-04-13", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743876", "@fin": "1999-04-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743877", "@fin": "2000-12-24", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1999-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743878", "@fin": "2006-12-22", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743879", "@fin": "2017-01-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713030", "@fin": "2018-06-14", "@num": "L651-7", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont soumises aux dispositions des articles L. 133-1, L. 133-3, L. 244-1 à L. 244-5, L. 244-7, L. 244-9 et L. 244-11 à L. 244-14.
\n
" } }, "LEGIARTI000006743876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-04-01", "DATE_DEBUT": "1996-04-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006743876", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743876.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L07AXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 35 al. 2 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 art. 77 III", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319596", "@num": "77", "#text": "Loi n°96-314 du 12 avril 1996 - art. 77 (V) JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L243-6, L244-1 à L244-5, L244-7, L244-9, L244-11 à L244-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742041", "@num": "L243-6", "#text": "Code de la sécurité sociale. - art. L243-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742077", "@num": "L244-1", "#text": "Code de la sécurité sociale. - art. L244-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742105", "@num": "L244-11", "#text": "Code de la sécurité sociale. - art. L244-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742107", "@num": "L244-12", "#text": "Code de la sécurité sociale. - art. L244-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742110", "@num": "L244-13", "#text": "Code de la sécurité sociale. - art. L244-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742112", "@num": "L244-14", "#text": "Code de la sécurité sociale. - art. L244-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742080", "@num": "L244-2", "#text": "Code de la sécurité sociale. - art. L244-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742089", "@num": "L244-4", "#text": "Code de la sécurité sociale. - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742091", "@num": "L244-5", "#text": "Code de la sécurité sociale. - art. L244-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742095", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742097", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742100", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742101", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743874", "@fin": "1995-08-06", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743875", "@fin": "1996-04-13", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743876", "@fin": "1999-04-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743877", "@fin": "2000-12-24", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1999-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743878", "@fin": "2006-12-22", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743879", "@fin": "2017-01-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713030", "@fin": "2018-06-14", "@num": "L651-7", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont soumises aux dispositions des articles L. 133-1, L. 133-3 et L. 243-3, du premier alinéa de l'article L. 243-6, des articles L. 244-1 à L. 244-5, L. 244-7, L. 244-9 et L. 244-11 à L. 244-14.
\n
" } }, "LEGIARTI000006743877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-12-24", "DATE_DEBUT": "1999-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006743877", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743877.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L07AXXAD" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 35 al. 2 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006758039", "@num": "9", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 9 () JORF 27 décembre 1998 en vigueur le 1er avril 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L243-6, L243-14, L244-1 à L244-5, L244-7, L244-9, L244-11 à L244-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742070", "@num": "L243-14", "#text": "Code de la sécurité sociale. - art. L243-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742041", "@num": "L243-6", "#text": "Code de la sécurité sociale. - art. L243-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742077", "@num": "L244-1", "#text": "Code de la sécurité sociale. - art. L244-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742105", "@num": "L244-11", "#text": "Code de la sécurité sociale. - art. L244-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742107", "@num": "L244-12", "#text": "Code de la sécurité sociale. - art. L244-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742110", "@num": "L244-13", "#text": "Code de la sécurité sociale. - art. L244-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742112", "@num": "L244-14", "#text": "Code de la sécurité sociale. - art. L244-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742080", "@num": "L244-2", "#text": "Code de la sécurité sociale. - art. L244-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742089", "@num": "L244-4", "#text": "Code de la sécurité sociale. - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742091", "@num": "L244-5", "#text": "Code de la sécurité sociale. - art. L244-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742095", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742097", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742100", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742101", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743874", "@fin": "1995-08-06", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743875", "@fin": "1996-04-13", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743876", "@fin": "1999-04-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743877", "@fin": "2000-12-24", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1999-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743878", "@fin": "2006-12-22", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743879", "@fin": "2017-01-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713030", "@fin": "2018-06-14", "@num": "L651-7", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont soumises aux dispositions des articles L. 133-1, L. 133-3 et L. 243-3, du premier alinéa de l'article L. 243-6, de l'article L. 243-14, des articles L. 244-1 à L. 244-5, L. 244-7, L. 244-9 et L. 244-11 à L. 244-14.
\n
" } }, "LEGIARTI000006743878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2000-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006743878", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743878.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L07AXXAE" } }, "NOTA": { "CONTENU": "
*Nota - Loi 96-314 du 12 avril 1996 art. 77 III : les dispositions du I du présent article sont applicables au produit de la contribution due à compter du 1er janvier 1995.*
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 35 al. 2 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006758259", "@num": "12", "#text": "Loi n°2000-1257 du 23 décembre 2000 - art. 12 () JORF 24 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L133-1, L133-3, L243-14, L244-1 à L244-5, L244-7, L244-9, L244-11 à L244-14", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740147", "@num": "L133-3", "#text": "Code de la sécurité sociale. - art. L133-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742070", "@num": "L243-14", "#text": "Code de la sécurité sociale. - art. L243-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742077", "@num": "L244-1", "#text": "Code de la sécurité sociale. - art. L244-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742105", "@num": "L244-11", "#text": "Code de la sécurité sociale. - art. L244-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742107", "@num": "L244-12", "#text": "Code de la sécurité sociale. - art. L244-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742110", "@num": "L244-13", "#text": "Code de la sécurité sociale. - art. L244-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742112", "@num": "L244-14", "#text": "Code de la sécurité sociale. - art. L244-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742080", "@num": "L244-2", "#text": "Code de la sécurité sociale. - art. L244-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742089", "@num": "L244-4", "#text": "Code de la sécurité sociale. - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742091", "@num": "L244-5", "#text": "Code de la sécurité sociale. - art. L244-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742095", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742097", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742100", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742101", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743874", "@fin": "1995-08-06", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743875", "@fin": "1996-04-13", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743876", "@fin": "1999-04-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743877", "@fin": "2000-12-24", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1999-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743878", "@fin": "2006-12-22", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743879", "@fin": "2017-01-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713030", "@fin": "2018-06-14", "@num": "L651-7", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont soumises aux dispositions des articles L. 133-1, L. 133-3, L. 243-14, L. 244-1 à L. 244-5, L. 244-7, L. 244-9 et L. 244-11 à L. 244-14.
\n
" } }, "LEGIARTI000006743879": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006743879", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743879.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L07AXXAF" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1640 du 21 décembre 2006 art. 40 VII : les présentes dispositions sont applicables pour la première fois à la contribution sociale de solidarité à la charge des sociétés due à compter du 1er janvier 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 35 al. 2 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006759291", "@num": "40", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 40 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741520", "@num": "L133-1", "#text": "Code de la sécurité sociale. - art. L133-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740147", "@num": "L133-3", "#text": "Code de la sécurité sociale. - art. L133-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742077", "@num": "L244-1", "#text": "Code de la sécurité sociale. - art. L244-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742076", "@num": "L244-1", "#text": "Code de la sécurité sociale. - art. L244-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742105", "@num": "L244-11", "#text": "Code de la sécurité sociale. - art. L244-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742104", "@num": "L244-11", "#text": "Code de la sécurité sociale. - art. L244-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742107", "@num": "L244-12", "#text": "Code de la sécurité sociale. - art. L244-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742110", "@num": "L244-13", "#text": "Code de la sécurité sociale. - art. L244-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742112", "@num": "L244-14", "#text": "Code de la sécurité sociale. - art. L244-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742080", "@num": "L244-2", "#text": "Code de la sécurité sociale. - art. L244-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742089", "@num": "L244-4", "#text": "Code de la sécurité sociale. - art. L244-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742091", "@num": "L244-5", "#text": "Code de la sécurité sociale. - art. L244-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742097", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742095", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742101", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742100", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743874", "@fin": "1995-08-06", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743875", "@fin": "1996-04-13", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743876", "@fin": "1999-04-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743877", "@fin": "2000-12-24", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1999-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743878", "@fin": "2006-12-22", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743879", "@fin": "2017-01-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713030", "@fin": "2018-06-14", "@num": "L651-7", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont soumises aux dispositions des articles L. 133-1, L. 133-3, L. 244-1 à L. 244-5, \nL. 244-7, L. 244-9 et L. 244-11 à L. 244-14.
\n
" } }, "LEGIARTI000006743969": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-31", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743969", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743969.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824415", "@num": "L212-1", "#text": "Code de la construction et de l'habitation. - art. L212-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824424", "@num": "L212-10", "#text": "Code de la construction et de l'habitation. - art. L212-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824425", "@num": "L212-11", "#text": "Code de la construction et de l'habitation. - art. L212-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824426", "@num": "L212-12", "#text": "Code de la construction et de l'habitation. - art. L212-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824427", "@num": "L212-13", "#text": "Code de la construction et de l'habitation. - art. L212-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824416", "@num": "L212-2", "#text": "Code de la construction et de l'habitation. - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824417", "@num": "L212-3", "#text": "Code de la construction et de l'habitation. - art. L212-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824418", "@num": "L212-4", "#text": "Code de la construction et de l'habitation. - art. L212-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824419", "@num": "L212-5", "#text": "Code de la construction et de l'habitation. - art. L212-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824420", "@num": "L212-6", "#text": "Code de la construction et de l'habitation. - art. L212-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824421", "@num": "L212-7", "#text": "Code de la construction et de l'habitation. - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824422", "@num": "L212-8", "#text": "Code de la construction et de l'habitation. - art. L212-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824423", "@num": "L212-9", "#text": "Code de la construction et de l'habitation. - art. L212-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1917-05-07", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172755", "@fin": "1988-12-31", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156230", "@fin": "1988-12-31", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141678", "@fin": "1988-12-31", "#text": "TITRE V : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126903", "@fin": "1989-01-14", "#text": "LIVRE VI : REGIMES DES TRAVAILLEURS NON-SALARIES", "@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": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) les sociétés régies par la loi n° 47-1775 du 10 septembre 1947 à l'exclusion des sociétés coopératives de consommation régies par la loi du 7 mai 1917 ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
" } }, "LEGIARTI000006743970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-25", "DATE_DEBUT": "1988-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743970", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743970.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. 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L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824422", "@num": "L212-8", "#text": "Code de la construction et de l'habitation. - art. L212-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824423", "@num": "L212-9", "#text": "Code de la construction et de l'habitation. - art. L212-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 88-1202 1988-12-30 art. 47 JORF 31 décembre 1988", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Loi 1917-05-07", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) les sociétés régies par la loi n° 47-1775 du 10 septembre 1947 à l'exclusion des sociétés coopératives de consommation régies par la loi du 7 mai 1917 ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
\n
9°) les sociétes tenues, en application de l'article 1125 du code rural, au versement d'une cotisation d'assurance vieillesse au régime des personnes non salariées des professions agricoles.
" } }, "LEGIARTI000006743971": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006743971", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743971.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006600173", "@num": "82", "#text": "Loi n°90-85 du 23 janvier 1990 - art. 82 () JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. 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L212-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824419", "@num": "L212-5", "#text": "Code de la construction et de l'habitation. - art. L212-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824420", "@num": "L212-6", "#text": "Code de la construction et de l'habitation. - art. L212-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824421", "@num": "L212-7", "#text": "Code de la construction et de l'habitation. - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824422", "@num": "L212-8", "#text": "Code de la construction et de l'habitation. - art. L212-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824423", "@num": "L212-9", "#text": "Code de la construction et de l'habitation. - art. L212-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 1126", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1917-05-07", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) les sociétés régies par la loi n° 47-1775 du 10 septembre 1947 à l'exclusion des sociétés coopératives de consommation régies par la loi du 7 mai 1917 ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
\n
9°) les sociétes tenues, en application de l'article 1126 du code rural, au versement d'une cotisation d'assurance vieillesse au régime des personnes non salariées des professions agricoles.
" } }, "LEGIARTI000006743972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-06", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743972", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743972.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000684004", "#text": "Loi 47-1775 1947-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006318190", "@num": "52", "#text": "Loi - art. 52 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824415", "@num": "L212-1", "#text": "Code de la construction et de l'habitation. - art. L212-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824424", "@num": "L212-10", "#text": "Code de la construction et de l'habitation. - art. L212-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824425", "@num": "L212-11", "#text": "Code de la construction et de l'habitation. - art. L212-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824426", "@num": "L212-12", "#text": "Code de la construction et de l'habitation. - art. L212-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824427", "@num": "L212-13", "#text": "Code de la construction et de l'habitation. - art. L212-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824416", "@num": "L212-2", "#text": "Code de la construction et de l'habitation. - art. L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824417", "@num": "L212-3", "#text": "Code de la construction et de l'habitation. - art. L212-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824418", "@num": "L212-4", "#text": "Code de la construction et de l'habitation. - art. L212-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824419", "@num": "L212-5", "#text": "Code de la construction et de l'habitation. - art. L212-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824420", "@num": "L212-6", "#text": "Code de la construction et de l'habitation. - art. L212-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824421", "@num": "L212-7", "#text": "Code de la construction et de l'habitation. - art. L212-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824422", "@num": "L212-8", "#text": "Code de la construction et de l'habitation. - art. L212-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824423", "@num": "L212-9", "#text": "Code de la construction et de l'habitation. - art. L212-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1917-05-07", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) les sociétés régies par la loi n° 47-1775 du 10 septembre 1947 à l'exclusion des sociétés coopératives de consommation régies par la loi du 7 mai 1917 ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
" } }, "LEGIARTI000006743973": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-31", "DATE_DEBUT": "1995-08-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006743973", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743973.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAE" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000356342", "#text": "Loi 91-1322 1991-12-30 art. 52", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006319321", "@num": "30", "#text": "Loi - art. 30 (V) JORF 6 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000737653", "#text": "Loi 95-885 1995-08-04 art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L411-1, L212-1 à L212-13", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) ...
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole.
\n
9°) ...
\n
10° Les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en oeuvre directement avec le bénéfice de cette exonération.
" } }, "LEGIARTI000006743974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-16", "DATE_DEBUT": "1996-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006743974", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743974.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000694524", "#text": "Décret 69-295 1969-03-24 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000694524", "@numtexte": "69-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-03-24" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006319854", "@num": "47", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 47 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L411-1, L212-1 à L212-13", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction immobilière dont les statuts sont conformes aux clauses types annexées au décret n° 69-295 du 24 mars 1969 ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) ...
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;
\n
9°) ...
\n
10°) les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en oeuvre directement avec le bénéfice de cette exonération ;
\n
11°) des sociétés coopératives maritimes visées au chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, ayant pour objet exclusif soit l'avitaillement, soit l'armement de leurs associés coopérateurs.
" } }, "LEGIARTI000006743975": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "2006-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006743975", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743975.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L02AXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi 79-12 1979-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000692493", "#text": "Loi 83-657 1983-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006826045", "@num": "52", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 52 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L411-1, L212-1 à L212-13, L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de la contribution sociale de solidarité :
\n
1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;
\n
2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;
\n
3°) les sociétés d'économie mixte de construction ou d'aménagement pour les activités qu'elles réalisent dans le cadre des missions de service d'intérêt général mentionnées aux neuvième, dixième et onzième alinéas de l'article L. 411-2 du code de la construction et de l'habitation ;
\n
4°) les sociétés de rédacteurs de presse ;
\n
5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;
\n
6°) (Abrogé) ;
\n
7°) les sociétés d'investissements régies par les titres Ier à III de l'ordonnance n° 45-2710 du 2 novembre 1945 et la loi n° 79-12 du 3 janvier 1979 ;
\n
8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;
\n
9°) (Abrogé) ;
\n
10°) les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en oeuvre directement avec le bénéfice de cette exonération ;
\n
11°) des sociétés coopératives maritimes visées au chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, ayant pour objet exclusif soit l'avitaillement, soit l'armement de leurs associés coopérateurs.
" } }, "LEGIARTI000017841866": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017841866", "URL": "article/LEGI/ARTI/00/00/17/84/18/LEGIARTI000017841866.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi n° 47-1775 du 10 septembre 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776287", "@num": "2", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGITEXT000006067920", "#text": "Décret n°93-1306 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006777329", "@num": "7", "#text": "Décret n°93-1306 du 9 décembre 1993 - art. 7 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006329616", "@num": "4", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000006770993", "@num": "1", "#text": "Décret n°95-1153 du 2 novembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGIARTI000006319596", "@num": "77", "#text": "Loi n°96-314 du 12 avril 1996 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319597", "@num": "78", "#text": "Loi n°96-314 du 12 avril 1996 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000005624329", "#text": "Arrêté du 19 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGITEXT000005625478", "#text": "Arrêté du 18 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGITEXT000005626678", "#text": "Arrêté du 17 septembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006321151", "@num": "36", "#text": "Loi - 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Il est institué, au profit du régime social des indépendants mentionné à l'article L. 611-1, ainsi qu'au profit du Fonds de solidarité vieillesse mentionné à l'article L. 135-1 et du Fonds de réserve pour les retraites mentionné à l'article L. 135-6, une contribution sociale de solidarité à la charge :

1°) Des sociétés anonymes et des sociétés par actions simplifiées, quelles que soient, le cas échéant, la nature et la répartition de leur capital ;

2°) Des sociétés à responsabilité limitée ;

3°) Des sociétés en commandite ;

4°) Des personnes morales de droit public dans les limites de leur activité concurrentielle ;

4° bis) Des groupements d'intérêt public assujettis à la taxe sur la valeur ajoutée en application de dispositions du chapitre Ier du titre II de la première partie du livre Ier du code général des impôts autres que celles de l'article 256 B ;

5°) Des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer, à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;

6°) Des sociétés en nom collectif ;

7°) Des groupements d'intérêt économique ;

8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;

9°) Des organismes suivants, non mentionnés aux 1° à 8° :

établissements et entreprises exerçant l'activité définie à l'article L. 511-1 du code monétaire et financier et relevant des chapitres Ier à VII ainsi que de la section 2 du chapitre VIII du titre Ier du livre V du même code, entreprises d'assurance, de capitalisation et de réassurance de toute nature régies par le code des assurances, mutuelles et unions de mutuelles relevant du livre II du code de la mutualité, institutions de prévoyance et unions d'institutions de prévoyance relevant du titre III du livre IX du présent code et institutions de prévoyance relevant du II de l'article L. 727-2 du code rural ;

10°) Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs ;

11°) Des sociétés européennes au sens de l'article L. 229-1 du code de commerce et des sociétés coopératives européennes, au sens du règlement (CE) 1435/2003 du Conseil du 22 juillet 2003 relatif au statut de la société coopérative européenne.

" } }, "LEGIARTI000017841876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017841876", "URL": "article/LEGI/ARTI/00/00/17/84/18/LEGIARTI000017841876.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Loi n° 2004-1370 du 20 décembre 2004 art. 8 V : les dispositions du présent article entrent en vigueur pour la contribution due à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 256 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L521-1, L531-1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000017730721", "@num": "23", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "#text": "Loi 2004-1370 2005-01-01", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. 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La contribution sociale de solidarité est annuelle. Son taux est fixé par décret, dans la limite de 0,13 % du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à 760 000 euros. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles et de commerce de détail de carburants.

Pour les sociétés ou groupements mentionnés aux 4° bis, 6°, 7° et 8° de l'article L. 651-1 ainsi que les groupements d'intérêt public assujettis à la taxe sur la valeur ajoutée en application de l'article 256 B du code général des impôts, la part du chiffre d'affaires correspondant à des refacturations de prestations de services à leurs membres ou associés n'est pas soumise à la contribution.

En outre, les redevables mentionnés aux 1° à 3°, 4°, sauf s'il s'agit de groupements d'intérêt public assujettis à la taxe sur la valeur ajoutée en application de l'article 256 B du code général des impôts, 5°, 10° et 11° de l'article L. 651-1 ne tiennent pas compte, pour la détermination de leur contribution, de la part du chiffre d'affaires correspondant à des ventes de biens réalisées avec les sociétés ou groupements visés à l'alinéa précédent et acquittant la contribution, dans lesquels ils détiennent une participation au moins égale à 20 %, à condition que ces biens soient utilisés pour les besoins d'opérations de production effectuées par ces sociétés ou groupements.

La contribution des organismes visés au 10° de l'article L. 651-1 et relevant de l'article L. 521-1 du code rural est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente des produits issus des exploitations de leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions ou par l'article L. 531-1 du code rural et dont ils sont associés coopérateurs.

La contribution des organismes coopératifs relevant du chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente de produits issus des entreprises exploitées par leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions et dont ils sont associés coopérateurs.

Pour la détermination de leur contribution, les sociétés ou groupements visés au deuxième alinéa ne tiennent pas compte des ventes de biens réalisées à ceux de leurs membres ou associés acquittant la contribution et détenant au moins 20 % des droits à leurs résultats, à condition que ces biens soient vendus à l'issue d'opérations de production effectuées par ces sociétés ou groupements.

Pour la détermination du seuil de chiffre d'affaires mentionné au premier alinéa, les redevables tiennent compte de la part de chiffre d'affaires déduit de l'assiette de leur contribution en application des dispositions du présent article.

Pour les redevables visés à l'article L. 651-1 affiliés à l'un des organes centraux mentionnés à l'article L. 511-30 du code monétaire et financier, la part du chiffre d'affaires correspondant à des intérêts reçus à raison d'opérations de centralisation, à l'échelon régional ou national, de leurs ressources financières n'est pas soumise à la contribution dans la limite du montant des intérêts servis en contrepartie de ces mêmes opérations.

Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.

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1°) Des sociétés anonymes et des sociétés par actions simplifiées, quelles que soient, le cas échéant, la nature et la répartition de leur capital ;

2°) Des sociétés à responsabilité limitée ;

3°) Des sociétés en commandite ;

4°) Des personnes morales de droit public dans les limites de leur activité concurrentielle ;

6°) Des sociétés en nom collectif ;

7°) Des groupements d'intérêt économique ;

8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;

9°) Des organismes suivants, non mentionnés aux 1° à 8° :

" } }, "LEGIARTI000022267681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-10", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022267681", "URL": "article/LEGI/ARTI/00/00/22/26/76/LEGIARTI000022267681.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 256 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L521-1, L531-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 2004-1370 2005-01-01", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. 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La contribution des organismes visés au 10° de l'article L. 651-1 et relevant de l'article L. 521-1 du code rural et de la pêche maritime est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente des produits issus des exploitations de leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions ou par l'article L. 531-1 du code rural et de la pêche maritime et dont ils sont associés coopérateurs.

" } }, "LEGIARTI000022267708": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022267708", "URL": "article/LEGI/ARTI/00/00/22/26/77/LEGIARTI000022267708.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 256 bis, 273 octies, 995", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale 256, L138-1, L651-3, L244-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. 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Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.

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Le chiffre d'affaires des intermédiaires mentionnés au V de l'article 256 et au III de l'article 256 bis du code général des impôts, et qui bénéficient des dispositions de l'article 273 octies du même code, est diminué de la valeur des biens ou des services qu'ils sont réputés acquérir ou recevoir. Dans le cas d'entremise à la vente, les commettants des intermédiaires auxquels cette disposition s'applique majorent leur chiffre d'affaires du montant des commissions versées.

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Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.

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Pour les sociétés d'assurances et de capitalisation régies par le code des assurances et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte de résultat, conforme aux dispositions relatives à la comptabilité des entreprises d'assurances et de capitalisation.

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Pour les mutuelles et unions de mutuelles relevant du livre II du code de la mutualité, institutions de prévoyance et unions d'institutions de prévoyance relevant du titre III du livre IX du présent code et institutions de prévoyance relevant de la section 4 du chapitre II du titre II du livre VII du code rural et de la pêche maritime, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les cotisations, primes et acceptations de l'exercice, nettes de cessions et de rétrocessions, telles qu'elles ressortent du compte de résultat, conforme aux dispositions relatives à la comptabilité des mutuelles et institutions de prévoyance.

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Pour les redevables mentionnés aux deux alinéas précédents, ne sont comprises dans le chiffre d'affaires retenu pour asseoir la contribution ni les cotisations, primes et acceptations provenant de contrats exonérés de la taxe sur les conventions d'assurances en application des 15° et 16° de l'article 995 du code général des impôts, ni les remises qui leur sont versées dans le cadre de leur participation à la gestion d'un régime légal d'assurance maladie et maternité.

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Pour les redevables mentionnés au cinquième alinéa, ne sont pas comprises dans le chiffre d'affaires retenu pour asseoir la contribution des subventions accordées par le fonds prévu à l'article L. 421-1 du code de la mutualité.

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Par dérogation au premier alinéa, les entreprises dont le chiffre d'affaires, calculé selon les modalités prévues aux alinéas précédents, est inférieur au seuil mentionné par le premier alinéa de l'article L. 651-3 ne sont pas tenues de souscrire une déclaration au titre de la contribution sociale de solidarité.

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Lorsque la société ou l'entreprise assujettie n'a pas effectué la déclaration de son chiffre d'affaires selon les modalités et dans les délais prescrits pour l'application du présent article, le chiffre d'affaires sur lequel est assise la contribution est fixé d'office par l'organisme chargé du recouvrement à partir des éléments dont il dispose ou des comptes annuels dont il est fait publicité. A défaut d'éléments suffisants, le chiffre d'affaires est fixé forfaitairement par rapport au seuil mentionné au premier alinéa de l'article L. 651-3.

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Les montants dus, lorsque le chiffre d'affaires estimé est supérieur ou égal au seuil fixé par le premier alinéa de l'article L. 651-3, sont réclamés à titre provisionnel, par voie de mise en demeure dans les conditions mentionnées à l'article L. 244-2.

\n
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"LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000034387625", "@fin": "2018-06-14", "@num": "L651-1", "@etat": "TRANSFERE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037062765", "@fin": "2999-01-01", "@num": "L651-1", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une contribution sociale de solidarité à la charge :

1°) Des sociétés anonymes et des sociétés par actions simplifiées, quelles que soient, le cas échéant, la nature et la répartition de leur capital ;

2°) Des sociétés à responsabilité limitée ;

3°) Des sociétés en commandite ;

4°) Des personnes morales de droit public dans les limites de leur activité concurrentielle ;

6°) Des sociétés en nom collectif ;

7°) Des groupements d'intérêt économique ;

8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;

9°) Des organismes suivants, non mentionnés aux 1° à 8° :

" } }, "LEGIARTI000023266593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023266593", "URL": "article/LEGI/ARTI/00/00/23/26/65/LEGIARTI000023266593.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000023262306", "@num": "45", "#text": "LOI n°2010-1594\n du 20 décembre 2010 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. 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Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.

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Pour les redevables mentionnés aux deux alinéas précédents, ne sont comprises dans le chiffre d'affaires retenu pour asseoir la contribution ni les cotisations, primes et acceptations provenant de contrats d'assurance maladie relatifs à des opérations individuelles et collectives à adhésion facultative à la condition que l'organisme ne recueille pas d'informations médicales auprès de l'assuré au titre de ce contrat ou des personnes souhaitant bénéficier de cette couverture, que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées à l'article L. 871-1, ou de contrats d'assurance maladie relatifs à des opérations collectives à adhésion obligatoire à la condition que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées au même article L. 871-1, ni les remises qui leur sont versées dans le cadre de leur participation à la gestion d'un régime légal d'assurance maladie et maternité.

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" } }, "LEGIARTI000024042212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024042212", "URL": "article/LEGI/ARTI/00/00/24/04/22/LEGIARTI000024042212.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334411", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000508777", "#text": "Loi n°60-808 du 5 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "JORFTEXT000000339250", "#text": "Loi n°79-12 du 3 janvier 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000024023438", "@num": "175", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 175 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation.", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. 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Sont exonérées de la contribution sociale de solidarité :

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1°) les sociétés d'habitation à loyer modéré et de crédit immobilier régies par les articles L. 411-1 et suivants du code de la construction et de l'habitation, ainsi que les unions de ces sociétés ;

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2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;

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3°) les sociétés d'économie mixte de construction ou d'aménagement pour les activités qu'elles réalisent dans le cadre des missions de service d'intérêt général mentionnées aux neuvième, dixième et onzième alinéas de l'article L. 411-2 du code de la construction et de l'habitation ;

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4°) les sociétés de rédacteurs de presse ;

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5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;

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6°) (Abrogé) ;

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7°) (Abrogé) ;

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\n

8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;

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9°) (Abrogé) ;

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10°) les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en oeuvre directement avec le bénéfice de cette exonération ;

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\n

11°) des sociétés coopératives maritimes visées au chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, ayant pour objet exclusif soit l'avitaillement, soit l'armement de leurs associés coopérateurs.

\n
" } }, "LEGIARTI000025013525": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025013525", "URL": "article/LEGI/ARTI/00/00/25/01/35/LEGIARTI000025013525.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2011-1906 du 21 décembre 2011 art 20 II : Le présent article est applicable à la contribution sociale de solidarité à la charge des sociétés due à compter du 1er janvier 2012.
\n

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L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743861", "@fin": "1993-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743862", "@fin": "1994-03-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743863", "@fin": "1996-04-13", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743864", "@fin": "2004-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743865", "@fin": "2004-08-17", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743866", "@fin": "2004-12-21", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743867", "@fin": "2010-05-08", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267708", "@fin": "2011-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266593", "@fin": "2012-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013525", "@fin": "2013-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798362", "@fin": "2013-07-28", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897317", "@fin": "2014-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645865", "@fin": "2015-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354356", "@fin": "2018-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390517", "@fin": "2018-06-14", "@num": "L651-5", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés d'assurance et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers.

Pour les établissements de crédit et, lorsqu'elles sont agréées par l'Autorité de contrôle prudentiel, les entreprises mentionnées à l'article L. 531-4 du code monétaire et financier, le chiffre d'affaires est celui défini au 1 du III de l'article 1586 sexies du code général des impôts. Toutefois, le chiffre d'affaires annuel afférent aux contrats d'échanges de taux d'intérêt, aux opérations sur devises et aux autres instruments financiers à terme est constitué par le résultat net positif de chacune de ces catégories.

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Pour les établissements et entreprises mentionnés au deuxième alinéa du présent article dont le produit net bancaire est au plus égal à 10 % du chiffre d'affaires ainsi déterminé, le montant cumulé de la contribution sociale de solidarité et de la contribution additionnelle instituée à l'article L. 245-13 du présent code ne peut excéder 1,6 % du produit net bancaire.

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Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.

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Pour les redevables mentionnés aux deux alinéas précédents, ne sont comprises dans le chiffre d'affaires retenu pour asseoir la contribution ni les cotisations, primes et acceptations provenant de contrats d'assurance maladie relatifs à des opérations individuelles et collectives à adhésion facultative à la condition que l'organisme ne recueille pas d'informations médicales auprès de l'assuré au titre de ce contrat ou des personnes souhaitant bénéficier de cette couverture, que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées à l'article L. 871-1, ou de contrats d'assurance maladie relatifs à des opérations collectives à adhésion obligatoire à la condition que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées au même article L. 871-1, ni les remises qui leur sont versées dans le cadre de leur participation à la gestion d'un régime légal d'assurance maladie et maternité.

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" } }, "LEGIARTI000026798362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026798362", "URL": "article/LEGI/ARTI/00/00/26/79/83/LEGIARTI000026798362.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2012-1404 du 17 décembre 2012 de financement de la sécurité sociale pour 2013 art. 12 II : les dispositions du présent article sont applicables à la contribution due à compter du 1er janvier 2013." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000026787263", "@num": "12", "#text": "LOI n°2012-1404\n du 17 décembre 2012 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026785322", "@nortexte": "EFIX1235628L", "@numtexte": "2012-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-17" }, { "@id": "LEGIARTI000021576734", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304225", "@num": "256 bis", "#text": "Code général des impôts, CGI. - art. 256 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006657106", "@num": "L531-4", "#text": "Code monétaire et financier - art. L531-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. D651-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024228109", "@num": "D651-8", "#text": "Code de la sécurité sociale. - art. D651-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054484", "@num": "L137-33", "#text": "Code de la sécurité sociale. - art. L137-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390530", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743866", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743870", "@num": "L651-5-2", "#text": "Code de la sécurité sociale. - art. L651-5-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581069", "@num": "1126", "#text": "Code rural ancien - art. 1126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792497", "@num": "L421-1", "#text": "Code de la mutualité - art. L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743861", "@fin": "1993-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743862", "@fin": "1994-03-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743863", "@fin": "1996-04-13", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743864", "@fin": "2004-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743865", "@fin": "2004-08-17", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743866", "@fin": "2004-12-21", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743867", "@fin": "2010-05-08", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267708", "@fin": "2011-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266593", "@fin": "2012-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013525", "@fin": "2013-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798362", "@fin": "2013-07-28", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897317", "@fin": "2014-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645865", "@fin": "2015-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354356", "@fin": "2018-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390517", "@fin": "2018-06-14", "@num": "L651-5", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Pour les redevables mentionnés au 9° bis de l'article L. 651-1, le chiffre d'affaires est celui défini au 1 du VI de l'article 1586 sexies du code général des impôts, à l'exception des reprises sur réserves sur capitalisation. Toutefois, le chiffre d'affaires annuel afférent aux opérations sur devises et aux ajustements sur opérations à capital variable est constitué par le résultat net positif de chacune de ces catégories. Ne sont comprises dans le chiffre d'affaires retenu pour asseoir la contribution ni les cotisations, primes et acceptations provenant de contrats d'assurance maladie relatifs à des opérations individuelles et collectives à adhésion facultative à la condition que l'organisme ne recueille pas d'informations médicales auprès de l'assuré au titre de ce contrat ou des personnes souhaitant bénéficier de cette couverture, que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées à l'article L. 871-1, ou de contrats d'assurance maladie relatifs à des opérations collectives à adhésion obligatoire à la condition que les cotisations ou les primes ne soient pas fixées en fonction de l'état de santé de l'assuré et que ces garanties respectent les conditions mentionnées au même article L. 871-1, ni les remises qui leur sont versées dans le cadre de leur participation à la gestion d'un régime légal d'assurance maladie et maternité, ni les subventions accordées par le fonds prévu à l'article L. 421-1 du code de la mutualité.

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Pour les commissionnaires au sens de l'article L. 132-1 du code de commerce qui s'entremettent dans une livraison de biens ou de services, l'assiette de la contribution est constituée par le montant de leur commission, sous réserve que les conditions suivantes soient simultanément remplies :

1° L'opération d'entremise est rémunérée exclusivement par une commission dont le taux est fixé au préalable d'après le prix, la quantité ou la nature des biens ou des services ;

2° Il est rendu compte au commettant du prix auquel l'intermédiaire a traité l'opération avec l'autre contractant ;

3° L'intermédiaire qui réalise ces opérations d'entremise doit agir en vertu d'un mandat préalable et ne jamais devenir propriétaire des biens ;

4° Les opérations ne sont pas réalisées par des personnes établies en France qui s'entremettent dans la livraison de biens ou l'exécution des services par des redevables qui n'ont pas établi dans l'Union européenne le siège de leur activité, un établissement stable, leur domicile ou leur résidence habituelle.

Dans le cas d'entremise à la vente, les commettants des intermédiaires auxquels les cinquième à neuvième alinéas s'appliquent majorent leur chiffre d'affaires du montant des commissions versées.

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Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.

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" } }, "LEGIARTI000026798376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-28", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026798376", "URL": "article/LEGI/ARTI/00/00/26/79/83/LEGIARTI000026798376.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2012-1404 du 17 décembre 2012 de financement de la sécurité sociale pour 2013 art. 12 II : les dispositions du présent article sont applicables à la contribution due à compter du 1er janvier 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006600683", "@num": "15", "#text": "Loi n°60-808 du 5 août 1960 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "LEGISCTA000006114456", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000026787263", "@num": "12", "#text": "LOI n°2012-1404\n du 17 décembre 2012 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026785322", "@nortexte": "EFIX1235628L", "@numtexte": "2012-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-17" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Sont exonérées de la contribution sociale de solidarité :

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2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;

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4°) les sociétés de rédacteurs de presse ;

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5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;

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6°) (Abrogé) ;

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7°) Les sociétés d'investissement régies par les articles L. 214-15 à L. 214-19 et L. 214-147 à L. 214-156 du code monétaire et financier ;

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8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;

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9°) (Abrogé) ;

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" } }, "LEGIARTI000026798382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026798382", "URL": "article/LEGI/ARTI/00/00/26/79/83/LEGIARTI000026798382.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi n° 47-1775 du 10 septembre 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776287", "@num": "2", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - 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Il est institué une contribution sociale de solidarité à la charge :

1°) Des sociétés anonymes et des sociétés par actions simplifiées, quelles que soient, le cas échéant, la nature et la répartition de leur capital ;

2°) Des sociétés à responsabilité limitée ;

3°) Des sociétés en commandite ;

4°) Des personnes morales de droit public dans les limites de leur activité concurrentielle ;

6°) Des sociétés en nom collectif ;

7°) Des groupements d'intérêt économique ;

8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;

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9°) Indépendamment de leur forme juridique, des établissements et entreprises exerçant l'activité définie à l'article L. 511-1 du code monétaire et financier et relevant des chapitres Ier à VII ainsi que de la section 2 du chapitre VIII du titre Ier du livre V du même code ;

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9° bis) Indépendamment de leur forme juridique, des entreprises ou sociétés d'assurance, de capitalisation et de réassurance de toute nature régies par le code des assurances, des mutuelles et unions de mutuelles relevant du livre II du code de la mutualité, des institutions de prévoyance et unions d'institutions de prévoyance relevant du titre III du livre IX du présent code ou du titre VII du livre VII du code rural et de la pêche maritime ;

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10°) Des sociétés ou organismes non visés aux 1° à 9° bis qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs ;

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Il est institué une contribution sociale de solidarité à la charge :

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1°) Des sociétés anonymes et des sociétés par actions simplifiées, quelles que soient, le cas échéant, la nature et la répartition de leur capital ;

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2°) Des sociétés à responsabilité limitée ;

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3°) Des sociétés en commandite ;

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4°) Des personnes morales de droit public dans les limites de leur activité concurrentielle ;

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6°) Des sociétés en nom collectif ;

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7°) Des groupements d'intérêt économique ;

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8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;

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9°) Indépendamment de leur forme juridique, des établissements et entreprises mentionnés aux I et II de l'article L. 511-1 du code monétaire et financier et relevant des chapitres Ier à VII ainsi que de la section 2 du chapitre VIII du titre Ier du livre V du même code ;

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L421-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743861", "@fin": "1993-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743862", "@fin": "1994-03-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743863", "@fin": "1996-04-13", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743864", "@fin": "2004-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743865", "@fin": "2004-08-17", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743866", "@fin": "2004-12-21", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743867", "@fin": "2010-05-08", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267708", "@fin": "2011-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266593", "@fin": "2012-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013525", "@fin": "2013-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798362", "@fin": "2013-07-28", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027897317", "@fin": "2014-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645865", "@fin": "2015-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354356", "@fin": "2018-01-01", "@num": "L651-5", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390517", "@fin": "2018-06-14", "@num": "L651-5", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les établissements de crédit, les sociétés de financement et, lorsqu'elles sont agréées par l'Autorité de contrôle prudentiel et de résolution, les entreprises mentionnées à l'article L. 531-4 du code monétaire et financier, le chiffre d'affaires est celui défini au 1 du III de l'article 1586 sexies du code général des impôts. Toutefois, le chiffre d'affaires annuel afférent aux contrats d'échanges de taux d'intérêt, aux opérations sur devises et aux autres instruments financiers à terme est constitué par le résultat net positif de chacune de ces catégories.

1° L'opération d'entremise est rémunérée exclusivement par une commission dont le taux est fixé au préalable d'après le prix, la quantité ou la nature des biens ou des services ;

2° Il est rendu compte au commettant du prix auquel l'intermédiaire a traité l'opération avec l'autre contractant ;

3° L'intermédiaire qui réalise ces opérations d'entremise doit agir en vertu d'un mandat préalable et ne jamais devenir propriétaire des biens ;

Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.

" } }, "LEGIARTI000027795589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-08", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027795589", "URL": "article/LEGI/ARTI/00/00/27/79/55/LEGIARTI000027795589.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006600683", "@num": "15", "#text": "Loi n°60-808 du 5 août 1960 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "LEGISCTA000006114456", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000027762878", "@num": "43", "#text": "Ordonnance n°2013-676\n du 25 juillet 2013 - art. 43", "@sens": "cible", "@cidtexte": "JORFTEXT000027755194", "@nortexte": "EFIT1312507R", "@numtexte": "2013-676", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-07-25" }, { "@id": "LEGIARTI000006651889", "@num": "L214-127", "#text": "Code monétaire et financier - art. L214-127", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764387", "@num": "L214-24-29", "#text": "Code monétaire et financier - art. L214-24-29", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648717", "@num": "L214-7", "#text": "Code monétaire et financier - art. L214-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824415", "@num": "L212-1", "#text": "Code de la construction et de l'habitation. - art. L212-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Sont exonérées de la contribution sociale de solidarité :

\n
\n
\n

2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;

\n
\n
\n

4°) les sociétés de rédacteurs de presse ;

\n
\n
\n

5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;

\n
\n
\n

6°) (Abrogé) ;

\n
\n
\n

7°) Les sociétés d'investissement régies par les articles L. 214-7 à L. 214-7-4, L. 214-24-29 à L. 214-24-33 et L. 214-127 à L. 214-135 du code monétaire et financier ;

\n
\n
\n

8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;

\n
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\n

9°) (Abrogé) ;

\n
\n
\n

\n
" } }, "LEGIARTI000027897317": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-07-28" } }, "META_COMMUN": { "ID": "LEGIARTI000027897317", "URL": "article/LEGI/ARTI/00/00/27/89/73/LEGIARTI000027897317.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000027757633", "@num": "24", "#text": "LOI n°2013-672\r\n du 26 juillet 2013 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGIARTI000006220204", "@num": "L132-1", "#text": "Code de commerce - art. 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Pour les établissements de crédit et, lorsqu'elles sont agréées par l'Autorité de contrôle prudentiel et de résolution, les entreprises mentionnées à l'article L. 531-4 du code monétaire et financier, le chiffre d'affaires est celui défini au 1 du III de l'article 1586 sexies du code général des impôts. Toutefois, le chiffre d'affaires annuel afférent aux contrats d'échanges de taux d'intérêt, aux opérations sur devises et aux autres instruments financiers à terme est constitué par le résultat net positif de chacune de ces catégories.

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1° L'opération d'entremise est rémunérée exclusivement par une commission dont le taux est fixé au préalable d'après le prix, la quantité ou la nature des biens ou des services ;

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2° Il est rendu compte au commettant du prix auquel l'intermédiaire a traité l'opération avec l'autre contractant ;

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3° L'intermédiaire qui réalise ces opérations d'entremise doit agir en vertu d'un mandat préalable et ne jamais devenir propriétaire des biens ;

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Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.

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" } }, "LEGIARTI000029354356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029354356", "URL": "article/LEGI/ARTI/00/00/29/35/43/LEGIARTI000029354356.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006759659", "@num": "34", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000042913715", "@num": "3", "#text": "Loi n° 72-657 du 13 juillet 1972 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "LEGIARTI000006775603", "@num": "4", "#text": "Décret du 30 novembre 1990 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000006660026", "@num": "6", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006229049", "@num": "1", "#text": "Décret n°2004-197 du 2 mars 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249420", "@nortexte": "SOCS0420601D", "@numtexte": "2004-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-02" }, { "@id": "LEGIARTI000006759008", "@num": "75", "#text": "Loi n°2004-810 du 13 août 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000029351506", "@num": "3", "#text": "LOI n°2014-892 du 8 août 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029349687", "@nortexte": "FCPX1412917L", "@numtexte": "2014-892", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000006220204", "@num": "L132-1", "#text": "Code de commerce - art. 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1° L'opération d'entremise est rémunérée exclusivement par une commission dont le taux est fixé au préalable d'après le prix, la quantité ou la nature des biens ou des services ;

2° Il est rendu compte au commettant du prix auquel l'intermédiaire a traité l'opération avec l'autre contractant ;

3° L'intermédiaire qui réalise ces opérations d'entremise doit agir en vertu d'un mandat préalable et ne jamais devenir propriétaire des biens ;

Le chiffre d'affaires retenu pour asseoir la contribution prévue par l'article L. 138-1 est exclu de l'assiette de la contribution sociale de solidarité.

Par dérogation au premier alinéa, les entreprises dont le chiffre d'affaires, calculé selon les modalités prévues aux alinéas précédents, est inférieur ou égal au montant de l'abattement mentionné par le premier alinéa de l'article L. 651-3 ne sont pas tenues de souscrire une déclaration au titre de la contribution sociale de solidarité.

Les montants dus, lorsque le chiffre d'affaires estimé est supérieur au montant de l'abattement fixé par le premier alinéa de l'article L. 651-3, sont réclamés à titre provisionnel, par voie de mise en demeure dans les conditions mentionnées à l'article L. 244-2.

" } }, "LEGIARTI000029354448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-25", "DATE_DEBUT": "2014-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029354448", "URL": "article/LEGI/ARTI/00/00/29/35/44/LEGIARTI000029354448.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000029351506", "@num": "3", "#text": "LOI n°2014-892 du 8 août 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029349687", "@nortexte": "FCPX1412917L", "@numtexte": "2014-892", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000006309294", "@num": "256 B", "#text": "Code général des impôts, CGI. - art. 256 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584226", "@num": "L521-1", "#text": "Code rural - art. 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La contribution sociale de solidarité est annuelle. Son taux est fixé par décret, dans la limite de 0,13 %. Elle est assise sur le chiffre d'affaires défini à l'article L. 651-5, après application d'un abattement égal à 3,25 millions d'euros. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles et de commerce de détail de carburants.

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Il est institué une contribution sociale de solidarité à la charge :

1°) Des sociétés anonymes et des sociétés par actions simplifiées, quelles que soient, le cas échéant, la nature et la répartition de leur capital ;

2°) Des sociétés à responsabilité limitée ;

3°) Des sociétés en commandite ;

4°) Des personnes morales de droit public dans les limites de leur activité concurrentielle ;

6°) Des sociétés en nom collectif ;

7°) Des groupements d'intérêt économique ;

8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;

" } }, "LEGIARTI000029961972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000029961972", "URL": "article/LEGI/ARTI/00/00/29/96/19/LEGIARTI000029961972.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000029954705", "@num": "21", "#text": "LOI n°2014-1554 du 22 décembre 2014 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000006309294", "@num": "256 B", "#text": "Code général des impôts, CGI. - art. 256 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. 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"LEGIARTI000022267655", "@fin": "2010-12-22", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023266284", "@fin": "2013-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798382", "@fin": "2014-01-01", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027645858", "@fin": "2014-08-10", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354458", "@fin": "2014-12-25", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961992", "@fin": "2017-04-08", "@num": "L651-1", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000034387625", "@fin": "2018-06-14", "@num": "L651-1", "@etat": "TRANSFERE", "@debut": "2017-04-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037062765", "@fin": "2999-01-01", "@num": "L651-1", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué une contribution sociale de solidarité à la charge :

1°) Des sociétés anonymes et des sociétés par actions simplifiées, quelles que soient, le cas échéant, la nature et la répartition de leur capital ;

2°) Des sociétés à responsabilité limitée ;

3°) Des sociétés en commandite ;

4°) Des personnes morales de droit public dans les limites de leur activité concurrentielle ;

6°) Des sociétés en nom collectif ;

7°) Des groupements d'intérêt économique ;

8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;

10°) Des sociétés ou organismes non visés aux 1° à 9° bis qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural et de la pêche maritime, au titre Ier de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, aux articles L. 3441-2 et L. 4431-2 du code des transports et aux articles L. 931-5, \nL. 931-24 et L. 931-28 du code rural et de la pêche maritime ;

" } }, "LEGIARTI000029962143": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2014-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000029962143", "URL": "article/LEGI/ARTI/00/00/29/96/21/LEGIARTI000029962143.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 35 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000029954719", "@num": "28", "#text": "LOI n°2014-1554 du 22 décembre 2014 - art. 28", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000006742021", "@num": "L243-3", "#text": "Code de la sécurité sociale. - art. L243-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742025", "@num": "L243-4", "#text": "Code de la sécurité sociale. - art. L243-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742032", "@num": "L243-5", "#text": "Code de la sécurité sociale. - art. L243-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742041", "@num": "L243-6", "#text": "Code de la sécurité sociale. - art. L243-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743872", "@fin": "2000-12-24", "@num": "L651-6", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743873", "@fin": "2014-12-25", "@num": "L651-6", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029962143", "@fin": "2018-06-14", "@num": "L651-6", "@etat": "ABROGE", "@debut": "2014-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le paiement de la contribution sociale de solidarité est garanti par un privilège sur les biens, meubles et immeubles du débiteur dans les conditions prévues par les articles L. 243-4 et L. 243-5 du code de la sécurité sociale.

Les dispositions de l'article L. 243-3 et du I de l'article L. 243-6 sont applicables à la contribution sociale de solidarité.

" } }, "LEGIARTI000031011950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-2", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031011950", "URL": "article/LEGI/ARTI/00/00/31/01/19/LEGIARTI000031011950.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006600683", "@num": "15", "#text": "Loi n°60-808 du 5 août 1960 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000002276980", "@num": "4", "#text": "Loi n°69-717 du 8 juillet 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000878389", "@numtexte": "69-717", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1969-07-08" }, { "@id": "LEGISCTA000006114456", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000030982026", "@num": "145", "#text": "LOI n°2015-990 du 6 août 2015 - art. 145", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000006651889", "@num": "L214-127", "#text": "Code monétaire et financier - art. L214-127", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179015", "@num": "L214-154", "#text": "Code monétaire et financier - art. L214-154", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027764387", "@num": "L214-24-29", "#text": "Code monétaire et financier - art. L214-24-29", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648717", "@num": "L214-7", "#text": "Code monétaire et financier - art. L214-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824415", "@num": "L212-1", "#text": "Code de la construction et de l'habitation. - art. L212-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825576", "@num": "L411-1", "#text": "Code de la construction et de l'habitation. - art. L411-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825181", "@num": "L411-2", "#text": "Code de la construction et de l'habitation. - art. L411-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743969", "@fin": "1988-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743970", "@fin": "1990-01-25", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1988-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743971", "@fin": "1991-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743972", "@fin": "1995-08-06", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743973", "@fin": "1996-12-31", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743974", "@fin": "2006-07-16", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "1996-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743975", "@fin": "2011-05-19", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024042212", "@fin": "2013-01-01", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798376", "@fin": "2013-07-28", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795589", "@fin": "2015-08-08", "@num": "L651-2", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000031011950", "@fin": "2018-06-14", "@num": "L651-2", "@etat": "TRANSFERE", "@debut": "2015-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées de la contribution sociale de solidarité :

2°) les sociétés immobilières de copropriété régies par les articles L. 212-1 à L. 212-13 du code de la construction et de l'habitation ;

4°) les sociétés de rédacteurs de presse ;

5°) les sociétés mentionnées à l'article 4 de la loi n° 69-717 du 8 juillet 1969 relative à certaines dispositions concernant les sociétés ;

6°) (Abrogé) ;

7°) Les sociétés d'investissement régies par les articles L. 214-7 à L. 214-7-4, L. 214-24-29 à L. 214-24-33 et L. 214-127 à L. 214-135 du code monétaire et financier ;

8°) les sociétés d'aménagement foncier et d'établissement rural régies par l'article 15 de la loi n° 60-808 du 5 août 1960 dite loi d'orientation agricole ;

9°) (Abrogé) ;

10°) les sociétés en nom collectif et les groupements d'intérêt économique constitués exclusivement entre des sociétés exonérées par application des dispositions prévues aux 1° à 8°, pour la réalisation d'opérations que ces sociétés peuvent mettre en œuvre directement avec le bénéfice de cette exonération ;

12° Les sociétés de libre partenariat régies par l' article L. 214-154 du code monétaire et financier .

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La contribution sociale de solidarité est annuelle. Son taux est fixé par décret, dans la limite de 0,13 %. Elle est assise sur le chiffre d'affaires défini à l'article L. 651-5, après application d'un abattement égal à 19 millions d'euros. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles et de commerce de détail de carburants.

" } }, "LEGIARTI000033713030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033713030", "URL": "article/LEGI/ARTI/00/00/33/71/30/LEGIARTI000033713030.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l'article 24 de la loi n° 2016-1827 du 23 décembre 2016, ces dispositions s'appliquent aux contrôles engagés à compter du 1er janvier 2017.

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L244-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742095", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742097", "@num": "L244-7", "#text": "Code de la sécurité sociale. - art. L244-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033686934", "@num": "L244-8-1", "#text": "Code de la sécurité sociale. - art. L244-8-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742100", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742101", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743874", "@fin": "1995-08-06", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743875", "@fin": "1996-04-13", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743876", "@fin": "1999-04-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743877", "@fin": "2000-12-24", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "1999-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743878", "@fin": "2006-12-22", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743879", "@fin": "2017-01-01", "@num": "L651-7", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033713030", "@fin": "2018-06-14", "@num": "L651-7", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont soumises aux dispositions des articles L. 133-3, L. 133-4-10, L. 244-1 à L. 244-5, L. 244-7, L. 244-8-1, L. 244-9 et L. 244-12 à L. 244-14.

" } }, "LEGIARTI000033817732": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033817732", "URL": "article/LEGI/ARTI/00/00/33/81/77/LEGIARTI000033817732.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFARTI000001884267", "@num": "33", "#text": "Loi n°77-574 du 7 juin 1977 - art. 33, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006775604", "@num": "5", "#text": "Décret du 30 novembre 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGIARTI000033782133", "@num": "112", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 112 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006309294", "@num": "256 B", "#text": "Code général des impôts, CGI. - art. 256 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654542", "@num": "L511-30", "#text": "Code monétaire et financier - art. L511-30", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738222", "@num": "D651-10", "#text": "Code de la sécurité sociale. - art. D651-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924827", "@num": "D651-14", "#text": "Code de la sécurité sociale. - art. D651-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924822", "@num": "D651-16", "#text": "Code de la sécurité sociale. - art. D651-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924878", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924865", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924844", "@num": "D651-3-1", "#text": "Code de la sécurité sociale. - art. D651-3-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743833", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743883", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743848", "@fin": "1990-01-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743849", "@fin": "1993-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743850", "@fin": "1995-08-06", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743851", "@fin": "1995-12-31", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743852", "@fin": "2002-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "1995-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743853", "@fin": "2003-12-19", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743854", "@fin": "2004-12-21", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743855", "@fin": "2005-12-20", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006743856", "@fin": "2007-12-22", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841876", "@fin": "2010-05-08", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022267681", "@fin": "2014-08-10", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354448", "@fin": "2014-12-25", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961972", "@fin": "2016-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684862", "@fin": "2017-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817732", "@fin": "2018-01-01", "@num": "L651-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390530", "@fin": "2018-06-14", "@num": "L651-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La contribution sociale de solidarité est annuelle. Son fait générateur est constitué par l'existence de l'entreprise débitrice au 1er janvier de l'année au titre de laquelle elle est due. Son taux est fixé par décret, dans la limite de 0,13 %. Elle est assise sur le chiffre d'affaires défini à l'article L. 651-5 réalisé l'année précédant celle au titre de laquelle elle est due, après application d'un abattement égal à 19 millions d'euros. Elle est exigible au 15 mai de l'année qui suit la réalisation de ce chiffre d'affaires. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles et de commerce de détail de carburants.

" } }, "LEGIARTI000034387625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2017-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000034387625", "URL": "article/LEGI/ARTI/00/00/34/38/76/LEGIARTI000034387625.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi n° 47-1775 du 10 septembre 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000692493", "#text": "Loi n° 83-657 du 20 juillet 1983 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000692493", "@numtexte": "83-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-20" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776287", "@num": "2", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGITEXT000006067920", "#text": "Décret n°93-1306 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006777329", "@num": "7", "#text": "Décret n°93-1306 du 9 décembre 1993 - art. 7 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006329616", "@num": "4", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000006770993", "@num": "1", "#text": "Décret n°95-1153 du 2 novembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGIARTI000006319596", "@num": "77", "#text": "Loi n°96-314 du 12 avril 1996 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319597", "@num": "78", "#text": "Loi n°96-314 du 12 avril 1996 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000005624329", "#text": "Arrêté du 19 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGITEXT000005625478", "#text": "Arrêté du 18 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGITEXT000005626678", "#text": "Arrêté du 17 septembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006321151", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321459", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006219123", "@num": "1", "#text": "Arrêté du 2 mai 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603149", "@nortexte": "SANS0321580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-05-02" }, { "@id": "LEGIARTI000006226276", "@num": "1", "#text": "Arrêté du 2 décembre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431272", "@nortexte": "SANS0324663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-12-02" }, { "@id": "LEGIARTI000006321767", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006237431", "@num": "1", "#text": "Arrêté du 21 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000423977", "@nortexte": "SANS0424348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-21" }, { "@id": "LEGIARTI000006237432", "@num": "2", "#text": "Arrêté du 21 décembre 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000423977", "@nortexte": "SANS0424348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-21" }, { "@id": "LEGITEXT000018207320", "#text": "Arrêté du 22 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018206689", "@nortexte": "BCFS0805136A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000018207323", "@num": "1", "#text": "Arrêté du 22 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018206689", "@nortexte": "BCFS0805136A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000018439060", "@num": "1", "#text": "Arrêté du 18 mars 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018438275", "@nortexte": "BCFS0807038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-18" }, { "@id": "LEGITEXT000019873690", "#text": "Arrêté du 2 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872519", "@nortexte": "BCFS0828152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-02" }, { "@id": "LEGIARTI000019873704", "@num": "1", "#text": "Arrêté du 2 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872519", "@nortexte": "BCFS0828152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-02" }, { "@id": "LEGIARTI000019873700", "@num": "2", "#text": "Arrêté du 2 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872519", "@nortexte": "BCFS0828152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-02" }, { "@id": "LEGIARTI000020672714", "@num": "1", "#text": "Arrêté du 25 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671901", "@nortexte": "BCFS0911828A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-25" }, { "@id": "LEGIARTI000021069219", "@num": "1", "#text": "Arrêté du 21 septembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021068545", "@nortexte": "BCFS0921917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000021069221", "@num": "2", "#text": "Arrêté du 21 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021068545", "@nortexte": "BCFS0921917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000022966717", "@num": "1", "#text": "Arrêté du 22 octobre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965283", "@nortexte": "BCRS1027253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-22" }, { "@id": "LEGIARTI000023230217", "@num": "1", "#text": "Arrêté du 7 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229714", "@nortexte": "BCRS1031672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000026364541", "@num": "1", "#text": "Arrêté du 3 septembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026364214", "@nortexte": "EFIS1233625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-09-03" }, { "@id": "LEGITEXT000030581307", "#text": "ARRÊTÉ du 27 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030558894", "@nortexte": "AFSS1510277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-27" }, { "@id": "LEGIARTI000030581316", "@num": "1", "#text": "ARRÊTÉ du 27 avril 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030558894", "@nortexte": "AFSS1510277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-27" }, { "@id": "LEGIARTI000034380068", "@num": "9", "#text": "Ordonnance n°2017-484 du 6 avril 2017 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000034379166", "@nortexte": "ECFT1700006R", "@numtexte": "2017-484", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-06" }, { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000043654456", "@num": "2", "#text": "Arrêté du 22 mars 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038318472", "@nortexte": "ECOM1830220A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-22" }, { "@id": "LEGITEXT000043561017", "#text": "Décret n°2021-686 du 28 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043558025", "@nortexte": "SSAS2105427D", "@numtexte": "2021-686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-28" }, { "@id": "LEGIARTI000047627492", "@num": "7", "#text": "Décret n°2023-436 du 3 juin 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047625782", "@nortexte": "MTRS2311551D", "@numtexte": "2023-436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-03" }, { "@id": "LEGIARTI000006228726", "@num": "L229-1", "#text": "Code de commerce - art. L229-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309294", "@num": "256 B", "#text": "Code général des impôts, CGI. - art. 256 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584226", "@num": "L521-1", "#text": "Code rural - art. L521-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196725", "@num": "L931-24", "#text": "Code rural - art. L931-24", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196733", "@num": "L931-28", "#text": "Code rural - art. L931-28", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196687", "@num": "L931-5", "#text": "Code rural - art. L931-5", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654292", "@num": "L511-1", "#text": "Code monétaire et financier - art. L511-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966818", "@num": "D621-2", "#text": "Code de la sécurité sociale. - art. D621-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043656764", "@num": "D621-3", "#text": "Code de la sécurité sociale. - art. D621-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. D651-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738248", "@num": "D651-17", "#text": "Code de la sécurité sociale. - art. D651-17 (An)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738189", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738193", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924908", "@num": "D651-4", "#text": "Code de la sécurité sociale. - art. D651-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024228109", "@num": "D651-8", "#text": "Code de la sécurité sociale. - art. D651-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738217", "@num": "D651-9", "#text": "Code de la sécurité sociale. - art. D651-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967250", "@num": "D742-21", "#text": "Code de la sécurité sociale. - art. D742-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967243", "@num": "D742-22", "#text": "Code de la sécurité sociale. - art. D742-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967237", "@num": "D742-23", "#text": "Code de la sécurité sociale. - art. D742-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967231", "@num": "D742-24", "#text": "Code de la sécurité sociale. - art. D742-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967224", "@num": "D742-25", "#text": "Code de la sécurité sociale. - art. D742-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967197", "@num": "D742-28", "#text": "Code de la sécurité sociale. - art. D742-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805599", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029354430", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054263", "@num": "L137-30", "#text": "Code de la sécurité sociale. - art. L137-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781024", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte"

Article L651-9 AUTONOME MODIFIE, en vigueur du 13/04/1996 au 30/12/1999 (Code de la sécurité sociale)