{ "article": { "LEGIARTI000006778065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006778065", "URL": "article/LEGI/ARTI/00/00/06/77/80/LEGIARTI000006778065.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHBY8XXXXX002AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006738119", "@num": "D642-4", "#text": "Code de la sécurité sociale. - art. D642-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000370859", "@nor": "SPSS9500800D", "@num": "95-525", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-525 du 4 mai 1995 modifiant les articles D. 642-3 et D. 642-4 du code de la sécurité sociale et fixant pour l'année 1995 les cotisations du régime de l'allocation de vieillesse des professions libérales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000370859", "@c_titre_court": "Décret n°95-525 du 4 mai 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-525 du 4 mai 1995 modifiant les articles D. 642-3 et D. 642-4 du code de la sécurité sociale et fixant pour l'année 1995 les cotisations du régime de l'allocation de vieillesse des professions libérales", "@debut": "1995-05-06", "@id_txt": "LEGITEXT000005618581", "@c_titre_court": "Décret n°95-525 du 4 mai 1995" } ], "@ministere": "MINISTERE DES AFFAIRES SOCIALES, DE LA SANTE ET DE LA VILLE", "@date_publi": "1995-05-06", "@date_signature": "1995-05-04" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006778065", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006738119": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D642-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "1995-05-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006738119", "URL": "article/LEGI/ARTI/00/00/06/73/81/LEGIARTI000006738119.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX3X642D04AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020081467", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "JORFTEXT000000507924", "#text": "Décret 85-1354 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000507924", "@numtexte": "85-1354", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006770750", "@num": "5", "#text": "Décret n°88-93 du 27 janvier 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683967", "@nortexte": "ASES8701897D", "@numtexte": "88-93", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-27" }, { "@id": "LEGIARTI000006770750", "@num": "5", "#text": "Décret n°88-93 du 27 janvier 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683967", "@nortexte": "ASES8701897D", "@numtexte": "88-93", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-27" }, { "@id": "LEGIARTI000006774897", "@num": "3", "#text": "Décret n°90-310 du 30 mars 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000715019", "@nortexte": "SPSS8902783D", "@numtexte": "90-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-30" }, { "@id": "LEGIARTI000006775779", "@num": "3", "#text": "Décret n°91-277 du 12 mars 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515150", "@nortexte": "SPSS9100002D", "@numtexte": "91-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-03-12" }, { "@id": "LEGIARTI000006776252", "@num": "3", "#text": "Décret n°92-325 du 27 mars 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000174938", "@nortexte": "SPSS9200318D", "@numtexte": "92-325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-27" }, { "@id": "LEGIARTI000006928682", "@num": "2", "#text": "Décret n°93-405 du 17 mars 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000163124", "@nortexte": "SPSS9300491D", "@numtexte": "93-405", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-17" }, { "@id": "LEGIARTI000006789197", "@num": "Annexe I", "#text": "Arrêté du 29 juillet 1993 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000181210", "@nortexte": "SPSS9302592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-29" }, { "@id": "LEGIARTI000006789198", "@num": "Annexe II", "#text": "Arrêté du 29 juillet 1993 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000181210", "@nortexte": "SPSS9302592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-29" }, { "@id": "LEGIARTI000006777583", "@num": "3", "#text": "Décret n°94-551 du 28 juin 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000183720", "@nortexte": "SPSS9401107D", "@numtexte": "94-551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-28" }, { "@id": "LEGIARTI000006778065", "@num": "2", "#text": "Décret n°95-525 du 4 mai 1995 - art. 2 () JORF 6 mai 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000370859", "@nortexte": "SPSS9500800D", "@numtexte": "95-525", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-04" }, { "@id": "LEGIARTI000006778071", "@num": "5", "#text": "Décret n°95-525 du 4 mai 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370859", "@nortexte": "SPSS9500800D", "@numtexte": "95-525", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-04" }, { "@id": "LEGIARTI000006771808", "@num": "3", "#text": "Décret n°97-830 du 4 septembre 1997 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000182574", "@nortexte": "MESS9722293D", "@numtexte": "97-830", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-09-04" }, { "@id": "LEGIARTI000006772561", "@num": "3", "#text": "Décret n°98-599 du 13 juillet 1998 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000573154", "@nortexte": "MESS9821552D", "@numtexte": "98-599", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-13" }, { "@id": "LEGITEXT000005628726", "#text": "Décret n°99-959 du 22 novembre 1999", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779460", "@num": "1", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779461", "@num": "2", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779462", "@num": "3", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779462", "@num": "3", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779463", "@num": "4", "#text": "Décret n°99-959 du 22 novembre 1999 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000761482", "@nortexte": "MESS9922984D", "@numtexte": "99-959", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1999-11-22" }, { "@id": "LEGIARTI000006779648", "@num": "3", "#text": "Décret n°2000-1082 du 7 novembre 2000 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767446", "@nortexte": "MESS0023026D", "@numtexte": "2000-1082", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-07" }, { "@id": "LEGIARTI000006780640", "@num": "3", "#text": "Décret n°2001-1182 du 11 décembre 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222790", "@nortexte": "MESS0123147D", "@numtexte": "2001-1182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-11" }, { "@id": "LEGIARTI000006216021", "@num": "3", "#text": "Décret n°2002-1525 du 23 décembre 2002 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000599475", "@nortexte": "SOCS0222580D", "@numtexte": "2002-1525", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-23" }, { "@id": "LEGIARTI000006226334", "@num": "3", "#text": "Décret n°2003-1214 du 17 décembre 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796476", "@nortexte": "SOCS0323700D", "@numtexte": "2003-1214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-17" }, { "@id": "LEGIARTI000006781338", "@num": "13", "#text": "Décret n°2004-461 du 27 mai 2004 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000437935", "@nortexte": "SANS0420911D", "@numtexte": "2004-461", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-05-27" }, { "@id": "LEGIARTI000046567204", "@num": "4", "#text": "Décret n°2012-443\n du 3 avril 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025626696", "@nortexte": "BCRS1208268D", "@numtexte": "2012-443", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-03" }, { "@id": "LEGIARTI000046566744", "@num": "1", "#text": "Décret n°2022-1438 du 16 novembre 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046566167", "@nortexte": "MTRS2227755D", "@numtexte": "2022-1438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-16" }, { "@id": "LEGIARTI000006738112", "@num": "D642-3", "#text": "Code de la sécurité sociale. - art. D642-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030034633", "@num": "D642-5-2", "#text": "Code de la sécurité sociale. - art. D642-5-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967224", "@num": "D742-25", "#text": "Code de la sécurité sociale. - art. D742-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738552", "@num": "D742-39", "#text": "Code de la sécurité sociale. - art. D742-39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030818637", "@num": "D742-42", "#text": "Code de la sécurité sociale. - art. D742-42 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743766", "@num": "L642-1", "#text": "Code de la sécurité sociale. - art. L642-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743775", "@num": "L642-3", "#text": "Code de la sécurité sociale. - art. L642-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743778", "@num": "L642-4", "#text": "Code de la sécurité sociale. - art. L642-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172267", "@fin": "2004-01-01", "#text": "Section 2 : Sections professionnelles.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155904", "@fin": "2999-01-01", "#text": "Chapitre 2 : Organisation financière", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141570", "@fin": "2020-05-25", "#text": "Titre 4 : Assurance vieillesse et invalidité-décès des professions libérales", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000041967353", "@fin": "2999-01-01", "#text": "Titre IV : Dispositions applicables aux professions libérales", "@debut": "2020-05-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126860", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non-salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036475172", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106031", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets simples", "@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": "LEGIARTI000006738117", "@fin": "1992-08-28", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "1988-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738118", "@fin": "1995-05-06", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "1992-08-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738119", "@fin": "2004-01-01", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "1995-05-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738120", "@fin": "2007-04-21", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006738121", "@fin": "2012-04-05", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2007-04-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025629881", "@fin": "2015-01-01", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2012-04-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030034623", "@fin": "2016-01-01", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030104469", "@fin": "2016-01-01", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031799405", "@fin": "2020-05-25", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041966471", "@fin": "2023-12-31", "@num": "D642-4", "@etat": "MODIFIE", "@debut": "2020-05-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838321", "@fin": "2999-01-01", "@num": "D642-4", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Des réductions de la cotisation forfaitaire prévue à l'article L. 642-1 de 75, 50 ou 25 p. 100 peuvent être accordées sur demande de l'assuré en fonction des revenus professionnels non salariés de l'avant-dernière année retenus pour le calcul de la cotisation proportionnelle mentionnée à l'article D. 642-3.
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Le montant des revenus professionnels non salariés ouvrant droit à réduction est fixé par le décret prévu à l'article L. 642-1 sur proposition du conseil d'administration de la Caisse nationale d'assurance vieillesse des professions libérales.
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La réduction de cotisation peut être refusée par la section professionnelle, en raison de l'importance du revenu professionnel brut de l'assuré.
\n
Pour les experts-comptables et comptables agréés visés à l'article L. 642-4, il est également tenu compte du revenu net salarié provenant de l'activité d'expert-comptable ou de comptable agréé.
\n
Les assurés exonérés au titre de l'article L. 642-3 ne peuvent bénéficier de réductions de cotisations.
\n
Toute demande à l'effet d'obtenir une réduction de cotisation est adressée à la section professionnelle dont relève l'assujetti et instruite selon la procédure fixée par ses statuts.
\n
La réduction de 75 p. 100 de la cotisation entraîne la validation d'un seul trimestre, la réduction de 50 p. 100, la validation de deux trimestres et la réduction de 25 p. 100 la validation de trois trimestres, pour l'ouverture du droit et le calcul de l'allocation.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006738119", "cible": false, "cidtexte": "JORFTEXT000000370859", "id": "LEGIARTI000006778065", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006778065", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret no 95-525 du 4 mai 1995 modifiant les articles D. 642-3 et D. 642-4 du code de la sécurité sociale et fixant pour l'année 1995 les cotisations du régime de l'allocation de vieillesse des professions libérales)