{ "article": { "LEGIARTI000006759291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "40", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006759291", "URL": "article/LEGI/ARTI/00/00/06/75/92/LEGIARTI000006759291.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEAFQXXXXX040AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006742075", "@num": "L243-14", "#text": "Code de la sécurité sociale. - art. L243-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743871", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743879", "@num": "L651-7", "#text": "Code de la sécurité sociale. - art. L651-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743885", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006127173", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions relatives à la trésorerie et à la comptabilité.", "@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": "LEGIARTI000006759291", "@fin": "2999-01-01", "@num": "40", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006742075": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L243-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-12-22", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006742075", "URL": "article/LEGI/ARTI/00/00/06/74/20/LEGIARTI000006742075.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X243L14AXXAF" } }, "NOTA": { "CONTENU": "
Loi 2006-1640 du 21 décembre 2006 art. 40 III : Le II bis de l'article L. 243-14 du code de la sécurité sociale s'applique à partir du 1er juillet 2007. Dans le même II bis, le montant :
\" 800 000 euros \" est remplacé par le montant : \" 400 000 euros \" à compter du 1er janvier 2008 et par le montant : \" 150 000 euros \" à compter du 1er janvier 2009.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044982236", "@num": "8-1", "#text": "Ordonnance n° 77-1102 du 26 septembre 1977 - art. 8-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699946", "@numtexte": "77-1102", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@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": "LEGIARTI000019375435", "@num": "48", "#text": "Décret n°90-1215 du 20 décembre 1990 - art. 48 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717193", "@nortexte": "SPSS9001980D", "@numtexte": "90-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006696860", "@num": "60", "#text": "Loi n°95-116 du 4 février 1995 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGITEXT000005628058", "#text": "Décret n°99-492 du 11 juin 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000211627", "@nortexte": "MESS9921482D", "@numtexte": "99-492", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-11" }, { "@id": "LEGIARTI000006781578", "@num": "6", "#text": "Décret n°2005-278 du 24 mars 2005 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806174", "@nortexte": "SANS0520633D", "@numtexte": "2005-278", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-03-24" }, { "@id": "JORFTEXT000000817095", "#text": "Loi 2006-1640 2006-12-21 art. 40 I, II, III JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@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": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L150-1 al. 1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735926", "@num": "D243-3", "#text": "Code de la sécurité sociale. - art. D243-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735926", "@num": "D243-3", "#text": "Code de la sécurité sociale. - art. D243-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738230", "@num": "D651-12", "#text": "Code de la sécurité sociale. - art. D651-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738241", "@num": "D651-15", "#text": "Code de la sécurité sociale. - art. D651-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740156", "@num": "L133-5", "#text": "Code de la sécurité sociale. - art. L133-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743575", "@num": "L612-10", "#text": "Code de la sécurité sociale. - art. L612-10 (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": "LEGIARTI000006743878", "@num": "L651-7", "#text": "Code de la sécurité sociale. - art. L651-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028273777", "@num": "R243-19", "#text": "Code de la sécurité sociale. - art. R243-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882284", "@num": "R243-19-1", "#text": "Code de la sécurité sociale. - art. R243-19-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028273794", "@num": "R243-20", "#text": "Code de la sécurité sociale. - art. R243-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748474", "@num": "R243-20-1", "#text": "Code de la sécurité sociale. - art. R243-20-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748860", "@num": "R243-61", "#text": "Code de la sécurité sociale. - art. R243-61 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751816", "@num": "R642-10", "#text": "Code de la sécurité sociale. - art. R642-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560060", "@num": "L725-22", "#text": "Code rural et de la pêche maritime - art. L725-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173101", "@fin": "2013-12-25", "#text": "Section 5 : Encaissement et déclaration des cotisations, contributions et taxes sociales recouvrées par les organismes mentionnés à l'article L. 213-1", "@debut": "2006-12-22" } ] }, "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": "LEGIARTI000006742070", "@fin": "1988-01-06", "@num": "L243-14", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742071", "@fin": "1995-01-01", "@num": "L243-14", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742072", "@fin": "2001-04-01", "@num": "L243-14", "@etat": "MODIFIE", "@debut": "1999-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742073", "@fin": "2002-01-01", "@num": "L243-14", "@etat": "MODIFIE", "@debut": "2001-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742074", "@fin": "2009-01-01", "@num": "L243-14", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742075", "@fin": "2010-12-22", "@num": "L243-14", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023271606", "@fin": "2012-01-01", "@num": "L243-14", "@etat": "MODIFIE", "@debut": "2010-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025560055", "@fin": "2013-01-01", "@num": "L243-14", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026944468", "@fin": "2013-12-25", "@num": "L243-14", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les entreprises ou les établissements d'une même entreprise, redevables de cotisations, contributions et taxes d'un montant supérieur à 150 000 euros au titre d'une année civile, sont tenus de régler par virement ou, en accord avec leur organisme de recouvrement, par tout autre moyen de paiement dématérialisé, les sommes dont ils sont redevables l'année suivante sur le compte spécial d'encaissement de l'organisme de recouvrement dont ils relèvent.

\n
\n

Lorsque le montant des cotisations, contributions et taxes mentionnées à l'alinéa précédent est supérieur à 7 millions d'euros au titre d'une année civile, le mode de paiement dématérialisé est obligatoirement le virement bancaire.

\n
\n

II. - Les entreprises autorisées à verser pour l'ensemble ou une partie de leurs établissements les cotisations dues à un organisme de recouvrement autre que celui ou ceux dans la circonscription desquels ces établissements se trouvent situés sont soumises à la même obligation.

\n
\n

II bis. - Les entreprises ou les établissements d'une même entreprise mentionnés aux I et II, redevables de cotisations, contributions et taxes pour un montant supérieur à 150 000 euros au titre d'une année civile, sont tenus d'effectuer leurs déclarations sociales, au titre des sommes dont ils sont redevables l'année suivante, par voie électronique, dans les conditions prévues à l'article L. 133-5.

\n
\n

III. - Le non-respect de l'obligation prévue au I entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre mode de paiement.

\n
\n

IV. - Les règles et les garanties et sanctions attachées au recouvrement des cotisations de sécurité sociale sont applicables à la majoration prévue au III.

\n
\n

Les modalités d'application du présent article sont, en tant que de besoin, fixées par décret en Conseil d'Etat.

\n
" } }, "LEGIARTI000006743871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-12-19", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006743871", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743871.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05DXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1640 du 21 décembre 2006 art. 40 VII, VIII :
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.
Dans le premier alinéa de l'article L. 651-5-3 le montant :
\" 5 millions d'euros \" est remplacé par le montant : \" 1 500 000 Euros \" à compter du 1er janvier 2008 et par le montant : \" 760 000 Euros \" à compter du 1er janvier 2009.
" }, "LIENS": { "LIEN": [ { "@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": "JORFTEXT000000817095", "#text": "Loi 2006-1640 2006-12-21 art. 40 IV, VIII JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@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": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000036925017", "@num": "D651-12", "#text": "Code de la sécurité sociale. - art. 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L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@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": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@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": "LEGIARTI000006743871", "@fin": "2012-12-19", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798351", "@fin": "2015-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354353", "@fin": "2016-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684869", "@fin": "2017-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817729", "@fin": "2018-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390511", "@fin": "2018-06-14", "@num": "L651-5-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises dont le chiffre d'affaires défini à l'article L. 651-5 est supérieur ou égal à 5 millions d'euros sont tenues d'effectuer la déclaration prévue au même article et le paiement de la contribution sociale de solidarité par voie électronique auprès de l'organisme chargé du recouvrement mentionné à l'article L. 651-4. Pour se conformer à cette obligation, les sociétés et entreprises utilisent les services de télédéclaration et de télérèglement mis à disposition dans les conditions prévues à l'article L. 133-5.
\n
Lorsque la transmission de la déclaration n'est pas faite suivant les modalités définies à l'alinéa précédent, il est appliqué une majoration de 0,2 % du montant de la contribution sociale de solidarité dont est redevable la société ou l'entreprise.
\n
Il est également appliqué une majoration de 0,2 % du montant des sommes dont le versement a été effectué dans des conditions différentes de celles prévues au premier alinéa.
" } }, "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
" } }, "LEGIARTI000006743885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-12-22", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006743885", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L09AXXAE" } }, "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": "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": "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": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L651-1 à L651-8, L651-5-3, L651-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "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": "LEGIARTI000006743871", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (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 des majorations de retard ainsi que celles des majorations prévues à l'article L. 651-5-3.
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Ces majorations peuvent faire l'objet d'une remise totale ou partielle décidée par le directeur de l'organisme visé à l'article L. 651-4. Ces décisions peuvent faire l'objet d'un recours devant les tribunaux des affaires de sécurité sociale qui statuent en dernier ressort.
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Article 40 ENTIEREMENT_MODIF (Loi n° 2006-1640 du 21 décembre 2006 de financement de la sécurité sociale pour 2007 (1))