{ "article": { "LEGIARTI000006759279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006759279", "URL": "article/LEGI/ARTI/00/00/06/75/92/LEGIARTI000006759279.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEAFQXXXXX028AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006585443", "@num": "L731-15", "#text": "Code rural - art. L731-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585451", "@num": "L731-19", "#text": "Code rural - art. L731-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585459", "@num": "L731-23", "#text": "Code rural - art. L731-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006127171", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions relatives aux recettes des régimes obligatoires de base et des organismes concourant à leur financement.", "@debut": "2006-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106370", "@fin": "2999-01-01", "#text": "TROISIEME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET A L'EQUILIBRE GENERAL POUR 2007", "@debut": "2006-12-22" } ] }, "@cid": "JORFTEXT000000817095", "@nor": "SANX0600163L", "@num": "2006-1640", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 2006-1640 du 21 décembre 2006 de financement de la sécurité sociale pour 2007 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000817095", "@c_titre_court": "Loi n°2006-1640 du 21 décembre 2006" }, { "@fin": "2999-01-01", "#text": "Loi n° 2006-1640 du 21 décembre 2006 de financement de la sécurité sociale pour 2007 (1)", "@debut": "2006-12-22", "@id_txt": "LEGITEXT000006054970", "@c_titre_court": "Loi n° 2006-1640 du 21 décembre 2006" } ], "@date_publi": "2006-12-22", "@date_signature": "2006-12-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006759279", "@fin": "2999-01-01", "@num": "28", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000006585443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585443", "URL": "article/LEGI/ARTI/00/00/06/58/54/LEGIARTI000006585443.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X731L015XXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 158, 72 D bis, 151 septies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006759259", "@num": "10", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 10 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006759279", "@num": "28", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 28 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000031394224", "@num": "1", "#text": "DÉCRET n°2015-1365 du 28 octobre 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031393737", "@nortexte": "AGRS1521803D", "@numtexte": "2015-1365", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-10-28" }, { "@id": "LEGIARTI000033546204", "@num": "1", "#text": "Décret n°2016-1679 du 5 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538487", "@nortexte": "AGRS1630414D", "@numtexte": "2016-1679", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000042298469", "@num": "10", "#text": "Décret n°2020-1103 du 1er septembre 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042297236", "@nortexte": "SSAS2021876D", "@numtexte": "2020-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-01" }, { "@id": "LEGIARTI000006580687", "@num": "1003-12", "#text": "Code rural ancien - art. 1003-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074457", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. 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Les revenus professionnels pris en compte sont constitués par la moyenne des revenus se rapportant aux trois années antérieures à celle au titre de laquelle les cotisations sont dues. Ces revenus professionnels proviennent de l'ensemble des activités agricoles exercées au cours des années de référence, y compris lorsque l'une de ces activités a cessé au cours desdites années.
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Ces revenus s'entendent des revenus nets professionnels retenus pour le calcul de l'impôt sur le revenu, éventuellement minorés de la déduction prévue au cinquième alinéa de l'article L. 731-14, ou, le cas échéant, de leur somme. La dotation d'installation en capital accordée aux jeunes agriculteurs ainsi que le montant de la différence entre l'indemnité versée en compensation de l'abattage total ou partiel de troupeaux en application des articles L. 221-2 ou L. 234-4 et la valeur en stock ou en compte d'achats des animaux abattus sont exclus de ces revenus.
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Il n'est pas tenu compte des reports déficitaires, des plus-values et moins-values professionnelles à long terme, des modalités d'assiette qui résultent d'une option du contribuable et du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts.
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Les revenus mentionnés aux alinéas précédents sont majorés des déductions et abattements qui ne correspondent pas à des dépenses nécessitées par l'exercice de la profession, à l'exception de la déduction opérée en application de l'article 72 D ou de l'article 72 D bis du code général des impôts. Ces revenus sont également majorés du montant des plus-values à court terme exonérées d'impôt sur le revenu en application de l'article 151 septies A du code général des impôts.
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L136-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133686", "@num": "D731-17", "#text": "Code rural et de la pêche maritime - art. D731-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904826", "@num": "D731-26", "#text": "Code rural et de la pêche maritime - art. D731-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904816", "@num": "D731-28", "#text": "Code rural et de la pêche maritime - art. D731-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683895", "@num": "L731-16", "#text": "Code rural et de la pêche maritime - art. L731-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585454", "@num": "L731-21", "#text": "Code rural et de la pêche maritime - art. L731-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039392583", "@num": "R731-60-1", "#text": "Code rural et de la pêche maritime - art. R731-60-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193332", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Assiette des cotisations.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183058", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585449", "@fin": "2000-12-24", "@num": "L731-19", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585450", "@fin": "2006-12-22", "@num": "L731-19", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585451", "@fin": "2017-01-01", "@num": "L731-19", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031815800", "@fin": "2016-12-25", "@num": "L731-19", "@etat": "MODIFIE_MORT_NE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712544", "@fin": "2018-09-01", "@num": "L731-19", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037074964", "@fin": "2023-12-28", "@num": "L731-19", "@etat": "ABROGE", "@debut": "2018-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux dispositions du premier alinéa de l'article L. 731-15, les chefs d'exploitation ou d'entreprise agricole peuvent, dans des conditions fixées par décret, opter pour une assiette de cotisations constituée de leurs revenus professionnels tels que définis à l'article L. 731-14 et afférents à l'année précédant celle au titre de laquelle les cotisations sont dues. Ces revenus professionnels proviennent de l'ensemble des activités agricoles exercées au cours de l'année de référence, y compris lorsque l'une de ces activités a cessé au cours de ladite année.
\n
" } }, "LEGIARTI000006585459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-12-11", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006585459", "URL": "article/LEGI/ARTI/00/00/06/58/54/LEGIARTI000006585459.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X731L023XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000216971", "#text": "Ordonnance 2000-550 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000216971", "@nortexte": "AGRX0000054P", "@numtexte": "2000-550", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006759279", "@num": "28", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 28 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000020210412", "@num": "3", "#text": "Arrêté du 15 décembre 2008 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019982158", "@nortexte": "AGRS0830164A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-15" }, { "@id": "LEGIARTI000020169148", "@num": "2", "#text": "Décret n°2009-99 du 28 janvier 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020168390", "@nortexte": "AGRS0829168D", "@numtexte": "2009-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-01-28" }, { "@id": "LEGIARTI000022361830", "@num": "3", "#text": "Arrêté du 10 décembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021491612", "@nortexte": "AGRS0929080A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-10" }, { "@id": "LEGIARTI000023312678", "@num": "3", "#text": "Arrêté du 22 décembre 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023305821", "@nortexte": "AGRS1032580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-22" }, { "@id": "LEGIARTI000028385578", "@num": "3", "#text": "Arrêté du 17 décembre 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028354019", "@nortexte": "AGRS1328978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-17" }, { "@id": "LEGIARTI000029922660", "@num": "3", "#text": "ARRÊTÉ du 15 décembre 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029921620", "@nortexte": "AGRS1428104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-15" }, { "@id": "LEGITEXT000047982632", "#text": "Décret n°2015-568 du 22 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030625212", "@nortexte": "AGRS1502464D", "@numtexte": "2015-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-22" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000043072078", "@num": "9", "#text": "Décret n°2021-75 du 27 janvier 2021 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043070140", "@nortexte": "SSAS2100352D", "@numtexte": "2021-75", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-27" }, { "@id": "LEGIARTI000044481415", "@num": "3", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGITEXT000045699839", "#text": "Décret n°2022-745 du 28 avril 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045697118", "@nortexte": "AGRS2212075D", "@numtexte": "2022-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-28" }, { "@id": "LEGITEXT000047129173", "#text": "Décret n°2023-90 du 11 février 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGITEXT000047440296", "#text": "Décret n°2023-268 du 12 avril 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047439511", "@nortexte": "AGRS2302363D", "@numtexte": "2023-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-12" }, { "@id": "LEGIARTI000047996917", "#text": "Arrêté du 17 août 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047995759", "@nortexte": "AGRS2312495A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-08-17" }, { "@id": "LEGITEXT000048877280", "#text": "Décret n°2023-1433 du 31 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048797942", "@nortexte": "AGRS2330660D", "@numtexte": "2023-1433", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-31" }, { "@id": "LEGIARTI000006580670", "@num": "1003-7-1", "#text": "Code rural ancien - art. 1003-7-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683617", "@num": "L136-4", "#text": "Code de la sécurité sociale. - art. L136-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048714191", "@num": "L136-5", "#text": "Code de la sécurité sociale. - art. L136-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037388324", "@num": "L5424-24", "#text": "Code du travail - art. L5424-24 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048704443", "@num": "1396", "#text": "Code général des impôts, CGI. - art. 1396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133608", "@num": "D731-45", "#text": "Code rural - art. D731-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029956545", "@num": "L731-13-2", "#text": "Code rural - art. L731-13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028394670", "@num": "L752-1", "#text": "Code rural - art. L752-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506784", "@num": "R731-58", "#text": "Code rural - art. R731-58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-5, L731-14", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030517222", "@num": "D722-3", "#text": "Code rural et de la pêche maritime - art. D722-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030377109", "@num": "D731-34", "#text": "Code rural et de la pêche maritime - art. D731-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026710322", "@num": "D731-35", "#text": "Code rural et de la pêche maritime - art. D731-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133649", "@num": "D731-37", "#text": "Code rural et de la pêche maritime - art. D731-37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047441116", "@num": "D731-42", "#text": "Code rural et de la pêche maritime - art. D731-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475366", "@num": "D731-43", "#text": "Code rural et de la pêche maritime - art. D731-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048815863", "@num": "D731-48", "#text": "Code rural et de la pêche maritime - art. D731-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030901030", "@num": "D752-61", "#text": "Code rural et de la pêche maritime - art. D752-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683461", "@num": "L718-2-1", "#text": "Code rural et de la pêche maritime - art. L718-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683415", "@num": "L722-5", "#text": "Code rural et de la pêche maritime - art. L722-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811375", "@num": "L724-13", "#text": "Code rural et de la pêche maritime - art. L724-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048701316", "@num": "L731-3", "#text": "Code rural et de la pêche maritime - art. L731-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@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": "LEGIARTI000047129999", "@num": "R731-37", "#text": "Code rural et de la pêche maritime - art. R731-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193333", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Cotisations de solidarité.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183058", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585457", "@fin": "2000-12-24", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2000-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585458", "@fin": "2006-12-22", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2000-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585459", "@fin": "2010-12-11", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357580", "@fin": "2014-10-15", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029594634", "@fin": "2017-01-01", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033712537", "@fin": "2023-12-28", "@num": "L731-23", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683403", "@fin": "2999-01-01", "@num": "L731-23", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui dirigent une exploitation ou une entreprise agricole dont l'importance est inférieure à celle définie à l'article L. 722-5 et supérieure à un minimum fixé par décret ont à leur charge une cotisation de solidarité calculée en pourcentage de leurs revenus professionnels définis à l'article L. 731-14, afférents à l'année précédant celle au titre de laquelle la cotisation est due. Ces revenus professionnels proviennent de l'ensemble des activités agricoles exercées au cours de l'année de référence, y compris lorsque l'une de ces activités a cessé au cours de ladite année. A défaut de revenu, la cotisation de solidarité est déterminée sur la base d'une assiette forfaitaire provisoire déterminées dans des conditions fixées par décret. Cette assiette forfaitaire est régularisée lorsque les revenus sont connus. Le taux de la cotisation est fixé par décret.
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Article 28 ENTIEREMENT_MODIF (Loi n° 2006-1640 du 21 décembre 2006 de financement de la sécurité sociale pour 2007 (1))