{ "article": { "LEGIARTI000006784475": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006784475", "URL": "article/LEGI/ARTI/00/00/06/78/44/LEGIARTI000006784475.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSIAPFXXXXX001AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006742134", "@num": "L245-4", "#text": "Code de la sécurité sociale. - art. L245-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742134", "@num": "L245-4", "#text": "Code de la sécurité sociale. - art. L245-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "LEGITEXT000006073889", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 20 octobre 1986 pris en application de l'article L. 245-4 du code de la sécurité sociale", "@debut": "1986-10-30", "@id_txt": "LEGITEXT000006073889", "@c_titre_court": "Arrêté du 20 octobre 1986" } ], "@date_publi": "2999-01-01", "@date_signature": "1986-10-20" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006784475", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1986-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le seuil mentionné à l'article L. 245-4 du code de la sécurité sociale est porté à 100 000 000 F.

\n
" } }, "LEGIARTI000006742134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-06", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006742134", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742134.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L04AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 3 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGITEXT000006073889", "#text": "Arrêté du 20 octobre 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736147", "@num": "D245-3", "#text": "Code de la sécurité sociale. - art. D245-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736417", "@num": "D245-5", "#text": "Code de la sécurité sociale. - art. 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Sont exonérées de cette contribution les entreprises dont le chiffre d'affaires hors taxes est inférieur à 50 millions de francs, sauf lorsqu'elles sont filiales à 50 p. 100 au moins d'une entreprise ou d'un groupe dont le chiffre d'affaires consolidé, réalisé en France, dépasse cette limite. Le seuil mentionné ci-dessus est revalorisé en fonction de l'évolution des conditions économiques par arrêté interministériel.
\n
" } }, "LEGIARTI000006742135": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1988-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006742135", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742135.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L04AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 3 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@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": "LEGIARTI000006757215", "@num": "1", "#text": "Loi n°88-16 du 5 janvier 1988 - art. 1 (V) JORF 6 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509071", "@nortexte": "ASEX8700175L", "@numtexte": "88-16", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGITEXT000006073889", "#text": "Arrêté du 20 octobre 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. 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R245-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172589", "@fin": "2999-01-01", "#text": "Section 1 : Contribution des entreprises de préparation de médicaments.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@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": "LEGIARTI000006742134", "@fin": "1988-01-06", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742135", "@fin": "2002-01-01", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742136", "@fin": "2002-12-24", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742137", "@fin": "2003-12-19", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742138", "@fin": "2007-12-22", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017828201", "@fin": "2021-12-25", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044627452", "@fin": "2999-01-01", "@num": "L245-4", "@etat": "VIGUEUR", "@debut": "2021-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de cette contribution les entreprises dont le chiffre d'affaires hors taxes est inférieur à 50 millions de francs, sauf lorsqu'elles sont filiales à 50 p. 100 au moins d'une entreprise ou d'un groupe dont le chiffre d'affaires consolidé, réalisé en France, dépasse cette limite. Le seuil mentionné ci-dessus est revalorisé en fonction de l'évolution des conditions économiques par arrêté interministériel.
\n
" } }, "LEGIARTI000006742136": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-24", "DATE_DEBUT": "2002-01-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006742136", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742136.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L04AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 3 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@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": "JORFTEXT000000408905", "#text": "Loi 2002-73 2002-01-17 art. 91 2° JORF 18 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "LEGITEXT000006073889", "#text": "Arrêté du 20 octobre 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736147", "@num": "D245-3", "#text": "Code de la sécurité sociale. - art. D245-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736417", "@num": "D245-5", "#text": "Code de la sécurité sociale. - art. D245-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740414", "@num": "L138-11", "#text": "Code de la sécurité sociale. - art. L138-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748870", "@num": "R245-2", "#text": "Code de la sécurité sociale. - art. R245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019268737", "@num": "R245-7", "#text": "Code de la sécurité sociale. - art. R245-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172589", "@fin": "2999-01-01", "#text": "Section 1 : Contribution des entreprises de préparation de médicaments.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@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": "LEGIARTI000006742134", "@fin": "1988-01-06", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742135", "@fin": "2002-01-01", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742136", "@fin": "2002-12-24", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742137", "@fin": "2003-12-19", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742138", "@fin": "2007-12-22", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017828201", "@fin": "2021-12-25", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044627452", "@fin": "2999-01-01", "@num": "L245-4", "@etat": "VIGUEUR", "@debut": "2021-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de cette contribution les entreprises dont le chiffre d'affaires hors taxes est inférieur à 15 millions d'euros, sauf lorsqu'elles sont filiales à 50 p. 100 au moins d'une entreprise ou d'un groupe dont le chiffre d'affaires consolidé, réalisé en France, dépasse cette limite. Le seuil mentionné ci-dessus est revalorisé en fonction de l'évolution des conditions économiques par arrêté interministériel.
\n
" } }, "LEGIARTI000006742137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2002-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006742137", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742137.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L04AXXAD" } }, "NOTA": { "CONTENU": "
Nota : Loi 2002-1487 2002-12-20 art. 15 IV : Les dispositions du présent article s'appliquent pour la première fois à la détermination des contributions dues au plus tard le 1er décembre 2003.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 3 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@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": "LEGIARTI000006758474", "@num": "15", "#text": "Loi n°2002-1487 du 20 décembre 2002 - art. 15 () JORF 24 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "LEGITEXT000006073889", "#text": "Arrêté du 20 octobre 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736147", "@num": "D245-3", "#text": "Code de la sécurité sociale. - art. D245-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736417", "@num": "D245-5", "#text": "Code de la sécurité sociale. - art. D245-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740414", "@num": "L138-11", "#text": "Code de la sécurité sociale. - art. L138-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748870", "@num": "R245-2", "#text": "Code de la sécurité sociale. - art. R245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019268737", "@num": "R245-7", "#text": "Code de la sécurité sociale. - art. R245-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172589", "@fin": "2999-01-01", "#text": "Section 1 : Contribution des entreprises de préparation de médicaments.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@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": "LEGIARTI000006742134", "@fin": "1988-01-06", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742135", "@fin": "2002-01-01", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742136", "@fin": "2002-12-24", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742137", "@fin": "2003-12-19", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742138", "@fin": "2007-12-22", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017828201", "@fin": "2021-12-25", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044627452", "@fin": "2999-01-01", "@num": "L245-4", "@etat": "VIGUEUR", "@debut": "2021-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de cette contribution les entreprises dont le chiffre d'affaires hors taxes réalisé au cours du dernier exercice clos est inférieur à 15 millions d'euros, sauf lorsqu'elles sont filiales à 50 % au moins d'une entreprise ou d'un groupe dont le chiffre d'affaires consolidé, réalisé en France métropolitaine ou dans les départements d'outre-mer, dépasse cette limite ou lorsqu'elles possèdent au moins 50 % du capital d'une ou plusieurs entreprises dont le chiffre d'affaires consolidé avec leur propre chiffre d'affaires dépasse cette limite. Le seuil mentionné ci-dessus est revalorisé en fonction des conditions économiques par arrêté ministériel.
\n
" } }, "LEGIARTI000006742138": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006742138", "URL": "article/LEGI/ARTI/00/00/06/74/21/LEGIARTI000006742138.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X245L04AXXAE" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2003-1199 du 18 décembre 2003 art. 12 VI : les dispositions du présent article s'appliquent pour la première fois à la détermination des contributions dues au plus tard le 1er décembre 2004.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 3 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@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": "JORFTEXT000000249276", "#text": "Loi 2003-1199 2003-12-18 art. 12 V JORF 19 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006689904", "@num": "L5121-13", "#text": "Code de la santé publique - art. L5121-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689956", "@num": "L5123-2", "#text": "Code de la santé publique - art. L5123-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073889", "#text": "Arrêté du 20 octobre 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L162-17, 12", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736147", "@num": "D245-3", "#text": "Code de la sécurité sociale. - art. D245-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736417", "@num": "D245-5", "#text": "Code de la sécurité sociale. - art. D245-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740414", "@num": "L138-11", "#text": "Code de la sécurité sociale. - art. L138-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740610", "@num": "L162-17", "#text": "Code de la sécurité sociale. - art. L162-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748870", "@num": "R245-2", "#text": "Code de la sécurité sociale. - art. R245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019268737", "@num": "R245-7", "#text": "Code de la sécurité sociale. - art. R245-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172589", "@fin": "2999-01-01", "#text": "Section 1 : Contribution des entreprises de préparation de médicaments.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@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": "LEGIARTI000006742134", "@fin": "1988-01-06", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742135", "@fin": "2002-01-01", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742136", "@fin": "2002-12-24", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742137", "@fin": "2003-12-19", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742138", "@fin": "2007-12-22", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017828201", "@fin": "2021-12-25", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044627452", "@fin": "2999-01-01", "@num": "L245-4", "@etat": "VIGUEUR", "@debut": "2021-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérées de cette contribution, sous réserve des dispositions prévues aux trois derniers alinéas, les entreprises dont le chiffre d'affaires hors taxes réalisé au cours du dernier exercice clos en France métropolitaine ou dans les départements d'outre-mer, au titre des spécialités pharmaceutiques bénéficiant d'une autorisation de mise sur le marché ou faisant l'objet d'un enregistrement en application des dispositions de l'article L. 5121-13 du code de la santé publique et inscrites sur la liste mentionnée au premier alinéa de l'article L. 162-17 du présent code ou sur la liste mentionnée à l'article L. 5123-2 du code de la santé publique, est inférieur à 15 millions d'euros.
\n
Parmi les entreprises définies à l'alinéa précédent, ne bénéficient cependant pas de cette exonération :
\n
1° Celles qui sont filiales à 50 % au moins d'une entreprise ou d'un groupe dont le chiffre d'affaires hors taxes consolidé, défini dans les conditions prévues au premier alinéa, dépasse 15 millions d'euros ;
\n
2° Celles qui possèdent au moins 50 % du capital d'une ou plusieurs entreprises dont le chiffre d'affaires défini dans les conditions prévues au premier alinéa, consolidé avec leur propre chiffre d'affaires visé au premier alinéa, dépasse 15 millions d'euros.
" } }, "LEGIARTI000017828201": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-25", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017828201", "URL": "article/LEGI/ARTI/00/00/17/82/82/LEGIARTI000017828201.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 3 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000017730705", "@num": "14", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000006689904", "@num": "L5121-13", "#text": "Code de la santé publique - art. L5121-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689956", "@num": "L5123-2", "#text": "Code de la santé publique - art. L5123-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073889", "#text": "Arrêté du 20 octobre 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736147", "@num": "D245-3", "#text": "Code de la sécurité sociale. - art. D245-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736417", "@num": "D245-5", "#text": "Code de la sécurité sociale. - art. D245-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740414", "@num": "L138-11", "#text": "Code de la sécurité sociale. - art. L138-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740610", "@num": "L162-17", "#text": "Code de la sécurité sociale. - art. L162-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748870", "@num": "R245-2", "#text": "Code de la sécurité sociale. - art. R245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019268737", "@num": "R245-7", "#text": "Code de la sécurité sociale. - art. R245-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172589", "@fin": "2999-01-01", "#text": "Section 1 : Contribution des entreprises de préparation de médicaments.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@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": "LEGIARTI000006742134", "@fin": "1988-01-06", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742135", "@fin": "2002-01-01", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742136", "@fin": "2002-12-24", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742137", "@fin": "2003-12-19", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742138", "@fin": "2007-12-22", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017828201", "@fin": "2021-12-25", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044627452", "@fin": "2999-01-01", "@num": "L245-4", "@etat": "VIGUEUR", "@debut": "2021-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées de cette contribution, sous réserve des dispositions prévues aux quatre derniers alinéas, les entreprises dont le chiffre d'affaires hors taxes réalisé au cours du ou des exercices clos depuis la dernière échéance en France métropolitaine ou dans les départements d'outre-mer, au titre des spécialités pharmaceutiques bénéficiant d'une autorisation de mise sur le marché ou faisant l'objet d'un enregistrement en application des dispositions de l'article L. 5121-13 du code de la santé publique et inscrites sur la liste mentionnée au premier alinéa de l'article L. 162-17 du présent code ou sur la liste mentionnée à l'article L. 5123-2 du code de la santé publique, est inférieur à 15 millions d'euros.

Parmi les entreprises définies à l'alinéa précédent, ne bénéficient cependant pas de cette exonération :

1° Celles qui sont filiales à 50 % au moins d'une entreprise ou d'un groupe dont le chiffre d'affaires hors taxes consolidé, défini dans les conditions prévues au premier alinéa, dépasse 15 millions d'euros ;

2° Celles qui possèdent au moins 50 % du capital d'une ou plusieurs entreprises dont le chiffre d'affaires défini dans les conditions prévues au premier alinéa, consolidé avec leur propre chiffre d'affaires visé au premier alinéa, dépasse 15 millions d'euros.

Le montant du chiffre d'affaires mentionné au premier alinéa est modulé, selon des modalités fixées par décret en Conseil d'Etat, lorsque la durée du ou des exercices clos depuis la dernière échéance de la contribution est différente de douze mois.

\n
" } }, "LEGIARTI000044627452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L245-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000044627452", "URL": "article/LEGI/ARTI/00/00/44/62/74/LEGIARTI000044627452.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux conditions d'application prévues au III de l'article 26 de la loi n° 2021-1754 du 23 décembre 2021.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504452", "#text": "Loi 83-25 1983-01-19 art. 3 al. 4 ELEMENTS LEGISLATIFS", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "LEGIARTI000044564727", "@num": "26", "#text": "LOI n°2021-1754 du 23 décembre 2021 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044553428", "@nortexte": "ECOX2126627L", "@numtexte": "2021-1754", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-23" }, { "@id": "LEGIARTI000006689904", "@num": "L5121-13", "#text": "Code de la santé publique - art. L5121-13", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044628302", "@num": "L5123-2", "#text": "Code de la santé publique - art. L5123-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073889", "#text": "Arrêté du 20 octobre 1986", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006784475", "@num": "1", "#text": "Arrêté du 20 octobre 1986 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073889", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1986-10-20" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736146", "@num": "D245-2", "#text": "Code de la sécurité sociale. - art. D245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736147", "@num": "D245-3", "#text": "Code de la sécurité sociale. - art. D245-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006736417", "@num": "D245-5", "#text": "Code de la sécurité sociale. - art. D245-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740414", "@num": "L138-11", "#text": "Code de la sécurité sociale. - art. L138-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740610", "@num": "L162-17", "#text": "Code de la sécurité sociale. - art. L162-17", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748870", "@num": "R245-2", "#text": "Code de la sécurité sociale. - art. R245-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019268737", "@num": "R245-7", "#text": "Code de la sécurité sociale. - art. R245-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172589", "@fin": "2999-01-01", "#text": "Section 1 : Contribution des entreprises de préparation de médicaments.", "@debut": "1988-01-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156073", "@fin": "2999-01-01", "#text": "Chapitre 5 : Ressources autres que les cotisations", "@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": "LEGIARTI000006742134", "@fin": "1988-01-06", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742135", "@fin": "2002-01-01", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742136", "@fin": "2002-12-24", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-01-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742137", "@fin": "2003-12-19", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2002-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006742138", "@fin": "2007-12-22", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017828201", "@fin": "2021-12-25", "@num": "L245-4", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044627452", "@fin": "2999-01-01", "@num": "L245-4", "@etat": "VIGUEUR", "@debut": "2021-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées de cette contribution, sous réserve des dispositions prévues aux quatre derniers alinéas, les entreprises dont le chiffre d'affaires hors taxes réalisé au cours du ou des exercices clos depuis la dernière échéance en France métropolitaine ou dans les départements d'outre-mer, au titre des spécialités pharmaceutiques bénéficiant d'une autorisation de mise sur le marché ou faisant l'objet d'un enregistrement en application des dispositions de l'article L. 5121-13 du code de la santé publique et soit inscrites sur la liste mentionnée au premier alinéa de l'article L. 162-17 du présent code ou sur la liste mentionnée à l'article L. 5123-2 du code de la santé publique, soit prises en charge au titre de l'article L. 162-16-5-1 du présent code ou de l'article 62 de la loi n° 2021-1754 du 23 décembre 2021 de financement de la sécurité sociale pour 2022, est inférieur à 15 millions d'euros.

Parmi les entreprises définies à l'alinéa précédent, ne bénéficient cependant pas de cette exonération :

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006742137", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006742137", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000017828201", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "CITATION" }, { "article_id": "LEGIARTI000017828201", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000044627452", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044627452", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006742136", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006742136", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006742135", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006742135", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006742138", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006742138", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006742134", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006742134", "cible": true, "cidtexte": "LEGITEXT000006073889", "id": "LEGIARTI000006784475", "typelien": "TXT_SOURCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006784475", "liens_entrants": true }

Article 1 AUTONOME VIGUEUR, en vigueur depuis le 30/10/1986 (Arrêté du 20 octobre 1986 pris en application de l'article L. 245-4 du code de la sécurité sociale)