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Les dispositions de l'article L. 243-6-2 sont applicables aux personnes affiliées à la Caisse nationale des barreaux français.
\n
" } }, "LEGIARTI000006242184": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006242184", "URL": "article/LEGI/ARTI/00/00/06/24/21/LEGIARTI000006242184.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSFAA9XXXXX001AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006742387", "@num": "L243-6-2", "#text": "Code de la sécurité sociale. - art. L243-6-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742388", "@num": "L243-6-3", "#text": "Code de la sécurité sociale. - art. L243-6-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743913", "@num": "L612-11", "#text": "Code de la sécurité sociale. - art. L612-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743670", "@num": "L623-1", "#text": "Code de la sécurité sociale. - art. L623-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744094", "@num": "L723-6-3", "#text": "Code de la sécurité sociale. - art. L723-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000629525", "@nor": "SANX0500103R", "@num": "2005-651", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-651 du 6 juin 2005 relative à la garantie des droits des cotisants dans leurs relations avec les organismes de recouvrement des cotisations et contributions sociales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000629525", "@c_titre_court": "Ordonnance n° 2005-651 du 6 juin 2005" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-651 du 6 juin 2005 relative à la garantie des droits des cotisants dans leurs relations avec les organismes de recouvrement des cotisations et contributions sociales", "@debut": "2005-10-01", "@id_txt": "LEGITEXT000006051867", "@c_titre_court": "Ordonnance n° 2005-651 du 6 juin 2005" } ], "@ministere": "MINISTERE DE LA SANTE ET DES SOLIDARITES", "@date_publi": "2005-06-07", "@date_signature": "2005-06-06", "@num_parution_jo": "0131" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006242184", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001291531", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006742387": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L243-6-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2005-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006742387", "URL": "article/LEGI/ARTI/00/00/06/74/23/LEGIARTI000006742387.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X243L06CXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339241", "#text": "Loi 78-753 1978-07-17", "@sens": "source", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@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": "LEGIARTI000006530264", "@num": "5-1", "#text": "Ordonnance n°2004-164 du 20 février 2004 - art. 5-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000435289", "@nortexte": "JUSX0300196R", "@numtexte": "2004-164", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-02-20" }, { "@id": "LEGIARTI000006242184", "@num": "1", "#text": "Ordonnance n°2005-651 du 6 juin 2005 - art. 1 () JORF 7 juin 2005 en vigueur le 1er octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000629525", "@nortexte": "SANX0500103R", "@numtexte": "2005-651", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000006781788", "@num": "3", "#text": "Décret n°2005-1264 du 7 octobre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788106", "@nortexte": "SANS0522812D", "@numtexte": "2005-1264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-07" }, { "@id": "LEGIARTI000039387246", "@num": "2", "#text": "Décret n°2019-1182 du 14 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGITEXT000043315591", "#text": "Arrêté du 31 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043311520", "@nortexte": "SSAS2109766A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-31" }, { "@id": "LEGIARTI000043315598", "@num": "3", "#text": "Arrêté du 31 mars 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043311520", "@nortexte": "SSAS2109766A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-31" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. 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R243-59-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047437296", "@num": "R724-9", "#text": "Code rural et de la pêche maritime - art. R724-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172587", "@fin": "2999-01-01", "#text": "Section 3 bis : Droits des cotisants.", "@debut": "2003-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156072", "@fin": "2999-01-01", "#text": "Chapitre 3 : Recouvrement - Sûretés - Prescription - Contrôle", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@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": "LEGIARTI000006742387", "@fin": "2016-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033143614", "@fin": "2019-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390472", "@fin": "2019-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947504", "@fin": "2022-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041395106", "@fin": "2024-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048701051", "@fin": "2999-01-01", "@num": "L243-6-2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'un cotisant a appliqué la législation relative aux cotisations et contributions sociales selon l'interprétation admise par une circulaire ou une instruction du ministre chargé de la sécurité sociale, publiées conformément à la loi n° 78-753 du 17 juillet 1978 portant diverses mesures d'amélioration entre l'administration et le public et diverses dispositions d'ordre administratif, social et fiscal ou dans les conditions prévues à l'article 5-1 de l'ordonnance n° 2004-164 du 20 février 2004 relative aux modalités et effets de la publication des lois et de certains actes administratifs, les organismes mentionnés aux articles L. 213-1, L. 225-1 et L. 752-4 ne peuvent procéder à aucun redressement de cotisations et contributions sociales, pour la période pendant laquelle le cotisant a appliqué l'interprétation alors en vigueur, en soutenant une interprétation différente de celle admise par l'administration.
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" } }, "LEGIARTI000033143614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L243-6-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033143614", "URL": "article/LEGI/ARTI/00/00/33/14/36/LEGIARTI000033143614.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006781788", "@num": "3", "#text": "Décret n°2005-1264 du 7 octobre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788106", "@nortexte": "SANS0522812D", "@numtexte": "2005-1264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-07" }, { "@id": "LEGIARTI000031365580", "@num": "3", "#text": "ORDONNANCE n° 2015-1341 du 23 octobre 2015 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031360943", "@nortexte": "PRMX1516009R", "@numtexte": "2015-1341", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-10-23" }, { "@id": "LEGIARTI000039387246", "@num": "2", "#text": "Décret n°2019-1182 du 14 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGITEXT000043315591", "#text": "Arrêté du 31 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043311520", "@nortexte": "SSAS2109766A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-31" }, { "@id": "LEGIARTI000043315598", "@num": "3", "#text": "Arrêté du 31 mars 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043311520", "@nortexte": "SSAS2109766A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-31" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. 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L642-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744094", "@num": "L723-6-3", "#text": "Code de la sécurité sociale. - art. L723-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744441", "@num": "L752-4", "#text": "Code de la sécurité sociale. - art. L752-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032865786", "@num": "R243-59-8", "#text": "Code de la sécurité sociale. - art. R243-59-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047437296", "@num": "R724-9", "#text": "Code rural et de la pêche maritime - art. R724-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000031367685", "#text": "Code des relations entre le public et l'adminis... - Livre III : L'ACCÈS AUX DOCUMENTS ADMINISTRATIF... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031367581", "@num": "L221-17", "#text": "Code des relations entre le public et l'adminis... - art. L221-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172587", "@fin": "2999-01-01", "#text": "Section 3 bis : Droits des cotisants.", "@debut": "2003-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156072", "@fin": "2999-01-01", "#text": "Chapitre 3 : Recouvrement - Sûretés - Prescription - Contrôle", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@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": "LEGIARTI000006742387", "@fin": "2016-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033143614", "@fin": "2019-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390472", "@fin": "2019-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947504", "@fin": "2022-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041395106", "@fin": "2024-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048701051", "@fin": "2999-01-01", "@num": "L243-6-2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'un cotisant a appliqué la législation relative aux cotisations et contributions sociales selon l'interprétation admise par une circulaire ou une instruction du ministre chargé de la sécurité sociale, publiées conformément au livre III du code des relations entre le public et l'administration ou dans les conditions prévues à l'article L. 221-17 du même code, les organismes mentionnés aux articles L. 213-1, L. 225-1 et L. 752-4 ne peuvent procéder à aucun redressement de cotisations et contributions sociales, pour la période pendant laquelle le cotisant a appliqué l'interprétation alors en vigueur, en soutenant une interprétation différente de celle admise par l'administration.

\n
\n
" } }, "LEGIARTI000036390472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L243-6-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036390472", "URL": "article/LEGI/ARTI/00/00/36/39/04/LEGIARTI000036390472.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 9 V de la loi n° 2017-1836 du 30 décembre 2017 de financement de la sécurité sociale pour 2018, les présentes dispositions s'appliquent aux cotisations et contributions dues pour les périodes courant à compter du 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006781788", "@num": "3", "#text": "Décret n°2005-1264 du 7 octobre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000788106", "@nortexte": "SANS0522812D", "@numtexte": "2005-1264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-07" }, { "@id": "LEGIARTI000036358458", "@num": "9", "#text": "LOI n°2017-1836 du 30 décembre 2017 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339090", "@nortexte": "CPAX1725580L", "@numtexte": "2017-1836", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000039387246", "@num": "2", "#text": "Décret n°2019-1182 du 14 novembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039384595", "@nortexte": "AGRS1923193D", "@numtexte": "2019-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGITEXT000043315591", "#text": "Arrêté du 31 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043311520", "@nortexte": "SSAS2109766A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-31" }, { "@id": "LEGIARTI000043315598", "@num": "3", "#text": "Arrêté du 31 mars 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043311520", "@nortexte": "SSAS2109766A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-31" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741799", "@num": "L225-1", "#text": "Code de la sécurité sociale. - art. L225-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743914", "@num": "L612-11", "#text": "Code de la sécurité sociale. - art. L612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028393491", "@num": "L623-1", "#text": "Code de la sécurité sociale. - art. L623-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036379509", "@num": "L642-6", "#text": "Code de la sécurité sociale. - art. L642-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744094", "@num": "L723-6-3", "#text": "Code de la sécurité sociale. - art. L723-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036392032", "@num": "L752-4", "#text": "Code de la sécurité sociale. - art. L752-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032865786", "@num": "R243-59-8", "#text": "Code de la sécurité sociale. - art. R243-59-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047437296", "@num": "R724-9", "#text": "Code rural et de la pêche maritime - art. R724-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031367581", "@num": "L221-17", "#text": "Code des relations entre le public et l'administration - art. L221-17", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031367687", "@num": "L300-1", "#text": "Code des relations entre le public et l'administration - art. L300-1", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172587", "@fin": "2999-01-01", "#text": "Section 3 bis : Droits des cotisants.", "@debut": "2003-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156072", "@fin": "2999-01-01", "#text": "Chapitre 3 : Recouvrement - Sûretés - Prescription - Contrôle", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141614", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126888", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général, action de prévention, action sanitaire et sociale des caisses", "@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": "LEGIARTI000006742387", "@fin": "2016-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2005-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033143614", "@fin": "2019-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036390472", "@fin": "2019-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947504", "@fin": "2022-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041395106", "@fin": "2024-01-01", "@num": "L243-6-2", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048701051", "@fin": "2999-01-01", "@num": "L243-6-2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Lorsqu'un cotisant a appliqué la législation relative aux cotisations et contributions sociales selon l'interprétation admise par une circulaire ou une instruction du ministre chargé de la sécurité sociale, publiées conformément au livre III du code des relations entre le public et l'administration ou dans les conditions prévues à l'article L. 221-17 du même code, les organismes mentionnés aux articles L. 213-1, L. 225-1 et L. 752-4 ne peuvent demander à réaliser une rectification ou, lors d'un contrôle, procéder à aucun redressement de cotisations et contributions sociales, pour la période pendant laquelle le cotisant a appliqué l'interprétation alors en vigueur, en soutenant une interprétation différente de celle admise par l'administration.

II. - Le présent article s'applique aux institutions mentionnées à l'article L. 922-4 en tant que l'interprétation admise par les instructions et circulaires mentionnées au I du présent article porte sur la législation relative à la réduction dégressive de cotisations sociales mentionnée à l'article L. 241-13 ou sur tout point de droit dont l'application est susceptible d'avoir une incidence sur les allègements portant sur les cotisations à la charge de l'employeur dues au titre des régimes de retraite complémentaire légalement obligatoires mentionnés à l'article L. 921-4.
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\n III. - A compter du 1er janvier 2019, un site internet présente l'ensemble des instructions et circulaires relatives à la législation applicable en matière d'allègements et de réductions de cotisations et contributions sociales mises à disposition des cotisants.

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\n
" } }, "LEGIARTI000037051650": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037051650", "URL": "article/LEGI/ARTI/00/00/37/05/16/LEGIARTI000037051650.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037063547", "@num": "1", "#text": "Loi n° 89-1009 du 31 décembre 1989 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000709057", "@nortexte": "SPSX8900080L", "@numtexte": "89-1009", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "LEGIARTI000037063532", "@num": "23-5", "#text": "Ordonnance n° 2002-411 du 27 mars 2002 - art. 23-5 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000776863", "@nortexte": "INTX0200039R", "@numtexte": "2002-411", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2002-03-27" }, { "@id": "LEGIARTI000037063530", "@num": "23-6", "#text": "Ordonnance n° 2002-411 du 27 mars 2002 - art. 23-6 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000776863", "@nortexte": "INTX0200039R", "@numtexte": "2002-411", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2002-03-27" }, { "@id": "LEGIARTI000037063538", "@num": "15", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000037063558", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037063000", "#text": "Code de la sécurité sociale. - Chapitre 1er : Champ d'application - affiliation (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037062998", "#text": "Code de la sécurité sociale. - Chapitre 2 : Organisation administrative et fin... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037055485", "#text": "Code de la sécurité sociale. - Chapitre 3 : Prestations (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037055493", "#text": "Code de la sécurité sociale. - Chapitre 4 : Régime complémentaire d'assurance ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037055495", "#text": "Code de la sécurité sociale. - Chapitre 5 : Dispositions diverses (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006172747", "#text": "Code de la sécurité sociale. - Section 2 : Contribution de solidarité à la cha... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006172779", "#text": "Code de la sécurité sociale. - Section 2 : Contrôle de l'administration. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037063002", "#text": "Code de la sécurité sociale. - Titre 5 : Assurance vieillesse et invalidité-dé... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037063414", "@num": "L161-19-1", "#text": "Code de la sécurité sociale. - art. L161-19-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037063393", "@num": "L161-21-1", "#text": "Code de la sécurité sociale. - art. L161-21-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037063292", "@num": "L173-7", "#text": "Code de la sécurité sociale. - art. L173-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036503862", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062105", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. 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L961-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037051001", "@nor": "SSAS1810700R", "@num": "2018-470", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2018-470 du 12 juin 2018 procédant au regroupement et à la mise en cohérence des dispositions du code de la sécurité sociale applicables aux travailleurs indépendants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037051001", "@c_titre_court": "Ordonnance n° 2018-470 du 12 juin 2018" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2018-470 du 12 juin 2018 procédant au regroupement et à la mise en cohérence des dispositions du code de la sécurité sociale applicables aux travailleurs indépendants", "@debut": "2018-06-14", "@id_txt": "LEGITEXT000037051640", "@c_titre_court": "Ordonnance n°2018-470 du 12 juin 2018" } ], "@ministere": "Ministère des solidarités et de la santé", "@date_publi": "2018-06-13", "@date_signature": "2018-06-12", "@num_parution_jo": "0134" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037051650", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037051006", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A abrogé les dispositions suivantes :

-Code de la sécurité sociale.
\nSct. Section 2 : Contrôle de l'administration. \n
\n

Article L723-6-3 AUTONOME ABROGE, en vigueur du 01/10/2005 au 14/06/2018 (Code de la sécurité sociale)