{ "article": { "LEGIARTI000006900704": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "76", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-11-04", "DATE_DEBUT": "1955-05-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006900704", "URL": "article/LEGI/ARTI/00/00/06/90/07/LEGIARTI000006900704.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKAXXXXXXXX5X00076AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503097", "#text": "Décret 52-849 1952-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000503097", "@numtexte": "52-849", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-07-16" }, { "@id": "JORFTEXT000000503097", "#text": "Décret 52-849 1952-07-16 JORF 20 juillet 1952 rectificatif JORF 27 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000503097", "@numtexte": "52-849", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-07-16" }, { "#text": "Décret 55-656 1955-05-20 art. 4 JORF 22 mai 1955", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006316875", "@num": "13", "#text": "Loi n°75-678 du 29 juillet 1975 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "LEGIARTI000006312295", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900707", "@num": "77", "#text": "Code de l'artisanat - art. 77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176311", "@num": "82", "#text": "Code de l'artisanat - art. 82 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112868", "@fin": "2023-07-01", "#text": "Titre VII : De l'assistance aux artisans sans travail.", "@debut": "1952-07-20" } ] }, "@cid": "LEGITEXT000006075116", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'artisanat", "@debut": "1952-07-20", "@id_txt": "LEGITEXT000006075116", "@c_titre_court": "Code de l'artisanat" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900704", "@fin": "2004-11-04", "@num": "76", "@etat": "MODIFIE", "@debut": "1955-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900705", "@fin": "2010-11-14", "@num": "76", "@etat": "MODIFIE", "@debut": "2004-11-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023098988", "@fin": "2021-02-19", "@num": "76", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043176296", "@fin": "2023-07-01", "@num": "76", "@etat": "ABROGE", "@debut": "2021-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les chambres de métiers peuvent créer et gérer des caisses de secours en vue de servir des indemnités à ceux des artisans qui sont privés complètement du travail dont ils tiraient leurs moyens d'existence.
\n
" } }, "LEGIARTI000006312276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312276", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312276.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000673538", "#text": "Décret 62-235 1962-03-01 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000673538", "@numtexte": "62-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-01" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000698380", "#text": "Décret 73-942 1973-10-03", "@sens": "source", "@cidtexte": "JORFTEXT000000698380", "@numtexte": "73-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-03" }, { "@id": "JORFARTI000001883942", "@num": "76", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 76, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031532074", "@nortexte": "EINI1523069R", "@numtexte": "2015-1540", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-11-26" }, { "@id": "LEGIARTI000032206272", "@num": "3", "#text": "LOI n°2016-298 du 14 mars 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032205449", "@nortexte": "EINI1525408L", "@numtexte": "2016-298", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000037387313", "@num": "41", "#text": "LOI n° 2016-1088 du 8 août 2016 - art. 41 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGIARTI000042879668", "@num": "1", "#text": "Décret n°2020-1739 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - 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art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. 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"LIEN_ART": { "@id": "LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312299", "@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus aux articles L 960-10 et L 990-2 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 62-235 du 1er mars 1962 modifié et des textes qui en règlent l'application (1) ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 4 du décret précité, demeurent volontairement immatriculés au répertoire des métiers.
\n
Cette taxe comprend :
\n
- un droit fixe par ressortissant, dont le maximum fixé à 168 F (2) est révisable lors du vote de chaque loi de finances et peut donner lieu à dépassement dans la limite de 40 % de son montant en vue de financer des actions de formation continue;
\n
- un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul le dépassement prévu ci-dessus.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
1) Décret n° 73-942 du 3 octobre 1973 (J.O. du 5).
\n
2) Montant fixé par la loi de finances pour 1979. Pour 1978 ce maximum avait été fixé à 140 F (loi n° 77-1467 du 30 décembre 1977, art. 76).
" } }, "LEGIARTI000006312277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312277", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312277.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000673538", "#text": "Décret 62-235 1962-03-01 ART. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000673538", "@numtexte": "62-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-01" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000698380", "#text": "Décret 73-942 1973-10-03", "@sens": "source", "@cidtexte": "JORFTEXT000000698380", "@numtexte": "73-942", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-10-03" }, { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 94 FINANCES POUR 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273383", "@num": "69", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 69 () JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - 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"@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus aux articles L 960-10 et L 990-2 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 62-235 du 1er mars 1962 modifié et des textes qui en règlent l'application (1) ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 4 du décret précité, demeurent volontairement immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
- un droit fixe par ressortissant, dont le maximum fixé à 240 F (2) est révisable lors du vote de chaque loi de finances et peut donner lieu à dépassement dans la limite de 40 % de son montant en vue de financer des actions de formation continue ;
\n
- un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul le dépassement prévu ci-dessus.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Décret n° 73-942 du 3 octobre 1973 (J.O. du 5).
\n
(2) Montant fixé par la loi de finances pour 1981. Pour 1980, ce maximum était fixé à 200 F (Loi n° 80-30 du 18 janvier 1980, art. 94).
" } }, "LEGIARTI000006312278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312278", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312278.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000673538", "#text": "Décret 62-235 1962-03-01 ART. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000673538", "@numtexte": "62-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-01" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - 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"@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus aux articles L 960-10 et L 990-2 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 62-235 du 1er mars 1962 modifié et des textes qui en règlent l'application (1) ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 4 du décret précité, demeurent volontairement immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
- un droit fixe par ressortissant, dont le maximum fixé à 288 F (2) est révisable lors du vote de chaque loi de finances et peut donner lieu à dépassement dans la limite de 40 % de son montant en vue de financer des actions de formation continue ;
\n
- un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul le dépassement prévu ci-dessus.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Décret n° 73-942 du 3 octobre 1973 (J.O. du 5).
\n
(2) Pour 1981, le maximum était fixé à 240 F (Loi n° 80-1094 du 30 décembre 1980, art. 69).
" } }, "LEGIARTI000006312279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1984-02-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006312279", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312279.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006317430", "@num": "119", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 119 () JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000320429", "#text": "LOI 84-130 1984-02-24 art. 11 III JORF 25 février 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320429", "@numtexte": "84-130", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-02-24" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - 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"MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 355 F est révisable lors du vote de la loi de finances de l'année (1). Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Pour 1983, le maximum était fixé à 325 F (loi n° 82-1126 du 29 décembre 1982, art. 81).
\n
" } }, "LEGIARTI000006312280": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-31", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312280", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312280.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - 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art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. 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"@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 373 F est révisable lors du vote de la loi de finances de l'année (1). Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Pour 1983, le maximum était fixé à 325 F (loi n° 82-1126 du 29 décembre 1982, art. 81).
\n
" } }, "LEGIARTI000006312281": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312281", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312281.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006274486", "@num": "70", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 70 () JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - 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"@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 390 F est révisable lors du vote de la loi de finances de l'année (1). Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
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(1) Pour 1984, le maximum était fixé à 355 F (loi n° 83-1179 du 29 décembre 1983, art. 119) ; pour 1985 à 373 F (loi n° 84-1208 du 29 décembre 1984, art. 114) ; pour 1986 à 390 F (loi n° 85-1403 du 30 décembre 1985, art. 70) ; pour 1987 à 404 F (oi n° 86-1317 du 30décembre 1986, ar. 96).
\n
" } }, "LEGIARTI000006312282": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-01", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312282", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312282.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006274881", "@num": "96", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 96 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - 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art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. D333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725414", "@num": "D333-5", "#text": "Code de l'artisanat - art. D333-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725424", "@num": "D333-8", "#text": "Code de l'artisanat - art. D333-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362388", "@num": "L141-3", "#text": "Code de l'artisanat - art. L141-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047362498", "@num": "L312-1", "#text": "Code de l'artisanat - art. 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L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. 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"@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 404 F est révisable lors du vote de la loi de finances de l'année (1). Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
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(1) Pour 1984, le maximum était fixé à 355 F (loi n° 83-1179 du 29 décembre 1983, art. 119) ; pour 1985 à 373 F (loi n° 84-1208 du 29 décembre 1984, art. 114) ; pour 1986 à 390 F (loi n° 85-1403 du 30 décembre 1985, art. 70) ; pour 1987 à 404 F (loi n° 86-1317 du 30 décembre 1986, ar. 96) ; pour 1988 à 425 F (loi 87-1060 du 30 décembre 1987, art. 106).
\n
" } }, "LEGIARTI000006312283": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312283", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312283.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006275184", "@num": "101", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 101 () JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - 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"2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 425 F est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
" } }, "LEGIARTI000006312284": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312284", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312284.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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art. 89 () JORF 28 décembre 1988 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - 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L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 444 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Le maximum de 444 F s'applique à compter de 1989.
\n
" } }, "LEGIARTI000006312285": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006312285", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312285.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 107 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006317767", "@num": "130", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 130 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - 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"2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 462 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) A compter de 1990.
\n
" } }, "LEGIARTI000006312286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006312286", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312286.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 107 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006317950", "@num": "126", "#text": "Loi - art. 126 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 483 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue ;
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) A compter de 1991.
\n
" } }, "LEGIARTI000006312287": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312287", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312287.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 107 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006318274", "@num": "126", "#text": "Loi - art. 126 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000031532991", "@num": "3", "#text": "ORDONNANCE n°2015-1540 du 26 novembre 2015 - 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"2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 500 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration, destinée à financer des actions de développement dans la limite de 10 p. 100 de son maximum, qui alimente un fonds national créé à cet effet.
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puisse être pris en compte pour son calcul la majoration prévue au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) A compter de 1992.
\n
" } }, "LEGIARTI000006312288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006312288", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312288.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 107 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006318274", "@num": "126", "#text": "Loi - art. 126 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000045738883", "@num": "2", "#text": "Arrêté du 12 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029894655", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029892995", "@nortexte": "EINI1423873D", "@numtexte": "2014-1499", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-11" }, { "@id": "LEGIARTI000029894666", "@num": "3", "#text": "DÉCRET n°2014-1499 du 11 décembre 2014 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760113", "@nortexte": "MTRD2031610D", "@numtexte": "2020-1739", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043150777", "@num": "2", "#text": "Décret n°2021-168 du 16 février 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150779", "@num": "3", "#text": "Décret n°2021-168 du 16 février 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000043150789", "@num": "8", "#text": "Décret n°2021-168 du 16 février 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000045987623", "@num": "20", "#text": "Code de l'artisanat - art. 20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176109", "@num": "23-2", "#text": "Code de l'artisanat - art. 23-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236159", "@num": "25", "#text": "Code de l'artisanat - art. 25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176173", "@num": "28-1", "#text": "Code de l'artisanat - art. 28-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032207181", "@num": "5-2", "#text": "Code de l'artisanat - art. 5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086549", "@num": "5-8-1", "#text": "Code de l'artisanat - art. 5-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725408", "@num": "D333-2", "#text": "Code de l'artisanat - art. 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L6331-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474392", "@num": "L6331-51", "#text": "Code du travail - art. L6331-51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109055", "@num": "L6331-54", "#text": "Code du travail - art. L6331-54 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907422", "@num": "R6331-63-6", "#text": "Code du travail - art. R6331-63-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109263", "@num": "1601 A", "#text": "Code général des impôts, CGI. - art. 1601 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086612", "@num": "1601-0 A", "#text": "Code général des impôts, CGI. - art. 1601-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. 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"1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221459", "@fin": "1979-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312276", "@fin": "1980-12-31", "@num": 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312288", "@fin": "1993-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312289", "@fin": "1994-09-02", "@num": "1601", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312290", "@fin": "1995-10-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312291", "@fin": "1996-05-12", "@num": "1601", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312292", "@fin": "1997-04-11", "@num": "1601", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": 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"LEGIARTI000006312305", "@fin": "2006-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 500 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration, destinée à financer des actions de développement dans la limite de 10 p. 100 de son maximum, qui alimente un fonds national créé à cet effet.
\n
Pour 1992, les chambres de métiers peuvent majorer au maximum de 6 F le montant du droit fixe tel qu'il est prévu en vue de la prise en charge de l'intégralité des dépenses relatives aux élections consulaires de 1992.
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) A compter de 1992.
\n
" } }, "LEGIARTI000006312289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312289", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312289.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAN" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 107 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006318591", "@num": "122", "#text": "Loi - art. 122 () JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - 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"@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à 525 F (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration, destinée à financer des actions de développement dans la limite de 10 p. 100 de son maximum, qui alimente un fonds national créé à cet effet.
\n
Pour 1992, les chambres de métiers peuvent majorer au maximum de 6 F le montant du droit fixe tel qu'il est prévu en vue de la prise en charge de l'intégralité des dépenses relatives aux élections consulaires de 1992.
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) A compter de 1993.
\n
" } }, "LEGIARTI000006312290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006312290", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAO" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692223", "#text": "Loi 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 107 Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006318941", "@num": "108", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 108 (P) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132532", "@num": "5", "#text": "Arrêté du 17 mars 2008 - 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à ((551 F)) (1) (2) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration ((de 10 p. 100 maximum destinée à alimenter un fonds national créé pour financer des actions de développement et de promotion)) (1).
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 sont dégrevés d'office de la taxe.
\n
(1) Modification de la loi 93-1352. (2) A compter de 1994.
\n
" } }, "LEGIARTI000006312291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006312291", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312291.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAP" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000033613455", "@num": "2", "#text": "Loi n° 82-1091 du 23 décembre 1982 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684966", "@numtexte": "82-1091", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-23" }, { "@id": "LEGIARTI000006560643", "@num": "7", "#text": "Décret n°83-487 du 10 juin 1983 - art. 7 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000503287", "@numtexte": "83-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-06-10" }, { "@id": "LEGIARTI000006757819", "@num": "12", "#text": "Loi n°93-936 du 22 juillet 1993 - art. 12 (V) JORF 23 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "LEGIARTI000006319094", "@num": "85", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 85 () JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000038500777", "@num": "23-1", "#text": "Loi n° 96-603 du 5 juillet 1996 - art. 23-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006235640", "@num": "7", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ((modifié)) (1) ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
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a. un droit fixe par ressortissant, dont le maximum fixé à ((570 F)) (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration de 10 p. 100 maximum destinée à alimenter un fonds national créé pour financer des actions de développement et de promotion.
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b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
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Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de ((l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale)) (1) sont dégrevés d'office de la taxe.
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(1) Modification.
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" } }, "LEGIARTI000006312292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006312292", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAQ" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à ((585 F)) (1) est révisable lors du vote de la loi de finances de l'année. Ce droit fait obligatoirement l'objet d'une majoration comprise entre 50 % et 80 % de ce maximum en vue de financer des actions de formation continue. Ce droit peut également faire l'objet d'une majoration de 10 p. 100 maximum destinée à alimenter un fonds national créé pour financer des actions de développement et de promotion.
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b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
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Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
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Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevés d'office de la taxe.
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(1) A compter de 1996.
\n
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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. ((un droit fixe par ressortissant, dont le maximum fixé à 595 F peut être révisé lors du vote de la loi de finances de l'année)) (1) (M).
\n
((Ce droit fait également l'objet d'une majoration de 10 p. 100 du montant maximum du droit fixe, dont le produit alimente un fonds national créé à cet effet, destiné à financer des actions de promotion et de communication.
\n
((Les ressources de ce fonds sont gérées par un établissement public à caractère administratif créé à cet effet par décret en Conseil d'Etat.
\n
((Les ressources perçues au titre de cette majoration antérieurement à l'année 1997 sont reversées par le Trésor public au fonds national visé aux deuxième et troisième alinéas du a ;
\n
((Toutefois, au titre de l'année 1997, cette majoration n'est pas applicable aux ressortissants des chambres de métiers ayant voté ladite majoration au titre des années 1994, 1995 ou 1996)) (M).
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevés d'office de la taxe.
\n
((Toutefois, à titre exceptionnel, les chambres de métiers sont autorisées, par arrêté ministériel, à arrêter le produit du droit additionnel à la taxe professionnelle au-delà de 50 p. 100 et dans la limite de 60 p. 100 de celui du droit fixe.
\n
((Une contribution égale à 0,29 p. 100 du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition est recouvrée dans les mêmes conditions que la taxe pour frais de chambre de métiers en vue de financer des actions de formation continue. Les ressources de cette contribution sont affectées conformément aux dispositions prévues par les articles 4 et 5 de la loi n° 82-1091 du 23 décembre 1982 relative à la formation professionnelle des artisans.
\n
((Toutefois, dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, les entreprises relevant des chambres de métiers versent une contribution égale à 0,145 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition à l'établissement public visé au troisième alinéa du a)) (M).
\n
(1) A compter de 1996.
\n
(M) Modification de la loi 96-1181..
" } }, "LEGIARTI000006312294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1601", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006312294", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312294.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1601AAXXXXXAS" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043176397", "@num": "17", "#text": "Décret n°66-137 du 7 mars 1966 - art. 17 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176407", "@num": "18-1", "#text": "Décret n°66-137 du 7 mars 1966 - art. 18-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695207", "@numtexte": "66-137", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-03-07" }, { "@id": "LEGIARTI000043176322", "@num": "3", "#text": "Décret n°66-137 du 7 mars 1966 - 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art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000025738994", "@num": "8-1", "#text": "Décret n°2004-1165 du 2 novembre 2004 - art. 8-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787357", "@nortexte": "PMEA0420017D", "@numtexte": "2004-1165", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000034132697", "@num": "1", "#text": "Arrêté du 17 mars 2008 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132718", "@num": "2", "#text": "Arrêté du 17 mars 2008 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437858", "@nortexte": "ECEA0803740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-17" }, { "@id": "LEGIARTI000034132746", "@num": "4", "#text": "Arrêté du 17 mars 2008 - 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Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers conformément aux dispositions du décret n° 83-487 du 10 juin 1983 ainsi que par les chefs d'entreprises individuelles et les sociétés qui, conformément aux dispositions de l'article 7 du décret précité, demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à ((615 F)) (M) peut être révisé lors du vote de la loi de finances de l'année (1).
\n
Ce droit fait également l'objet d'une majoration de 10 p. 100 du montant maximum du droit fixe, dont le produit alimente un fonds national créé à cet effet, destiné à financer des actions de promotion et de communication.
\n
Les ressources de ce fonds sont gérées par un établissement public à caractère administratif créé à cet effet par décret en Conseil d'Etat.
\n
Les ressources perçues au titre de cette majoration antérieurement à l'année 1997 sont reversées par le Trésor public au fonds national visé aux deuxième et troisième alinéas du a ;
\n
Toutefois, au titre de l'année 1997, cette majoration n'est pas applicable aux ressortissants des chambres de métiers ayant voté ladite majoration au titre des années 1994, 1995 ou 1996.
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevés d'office de la taxe.
\n
Toutefois, à titre exceptionnel, les chambres de métiers sont autorisées, par arrêté ministériel, à arrêter le produit du droit additionnel à la taxe professionnelle au-delà de 50 p. 100 et dans la limite de 60 p. 100 de celui du droit fixe.
\n
Une contribution égale à 0,29 p. 100 du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition est recouvrée dans les mêmes conditions que la taxe pour frais de chambre de métiers en vue de financer des actions de formation continue. Les ressources de cette contribution sont affectées conformément aux dispositions prévues par les articles 4 et 5 de la loi n° 82-1091 du 23 décembre 1982 relative à la formation professionnelle des artisans.
\n
Toutefois, dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, les entreprises relevant des chambres de métiers versent une contribution égale à 0,145 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition à l'établissement public ((visé à l'article 5 de la loi n° 82-1091 du 23 décembre 1982)) (M).
\n
(M) Modification.
\n
(1) A compter de 1997.
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[ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049221459", "@fin": "1979-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312276", "@fin": "1980-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312277", "@fin": "1982-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312278", "@fin": "1983-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312279", "@fin": "1985-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312280", "@fin": "1985-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312281", "@fin": "1986-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312282", "@fin": "1988-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312283", "@fin": "1989-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312284", "@fin": "1990-06-15", "@num": "1601", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312285", "@fin": "1990-12-30", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312286", "@fin": "1991-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312287", "@fin": "1992-07-04", "@num": "1601", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312288", "@fin": "1993-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312289", "@fin": "1994-09-02", "@num": "1601", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312290", "@fin": "1995-10-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312291", "@fin": "1996-05-12", "@num": "1601", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312292", "@fin": "1997-04-11", "@num": "1601", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312293", "@fin": "1998-04-22", "@num": "1601", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312294", "@fin": "1999-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312295", "@fin": "1999-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312296", "@fin": "2000-03-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312297", "@fin": "2000-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312298", "@fin": "2001-12-29", "@num": "1601", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312299", "@fin": "2002-08-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312300", "@fin": "2002-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312301", "@fin": "2003-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312302", "@fin": "2004-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312303", "@fin": "2005-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312304", "@fin": "2006-12-27", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312305", "@fin": "2006-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312306", "@fin": "2007-12-28", "@num": "1601", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924299", "@fin": "2008-04-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619017", "@fin": "2010-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641718", "@fin": "2010-04-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658318", "@fin": "2011-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2010-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022517390", "@fin": "2013-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948099", "@fin": "2014-08-10", "@num": "1601", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355178", "@fin": "2015-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109268", "@fin": "2016-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817212", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814183", "@fin": "2018-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033023698", "@fin": "2017-01-01", "@num": "1601", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033889761", "@fin": "2019-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432147", "@fin": "2019-02-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038086623", "@fin": "2021-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2019-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472764", "@fin": "2023-01-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056458", "@fin": "2023-06-03", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623139", "@fin": "2023-07-01", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047363152", "@fin": "2023-12-31", "@num": "1601", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048848683", "@fin": "2999-01-01", "@num": "1601", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est pourvu aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'à la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus à l'article L 961-10 du code du travail, au moyen d'une taxe additionnelle à la taxe professionnelle acquittée par les chefs d'entreprises individuelles ou les sociétés soumis à l'obligation de s'inscrire au répertoire des métiers ainsi que par les chefs d'entreprises individuelles et les sociétés qui demeurent immatriculés au répertoire des métiers.
\n
\n
Cette taxe comprend :
\n
a. un droit fixe par ressortissant, dont le maximum fixé à ((620 F)) (M) (1) peut être révisé lors du vote de la loi de finances de l'année.
\n
Ce droit fait également l'objet d'une majoration de 10 p. 100 du montant maximum du droit fixe, dont le produit alimente un fonds national créé à cet effet, destiné à financer des actions de promotion et de communication.
\n
Toutefois, au titre de l'année 1997, cette majoration n'est pas applicable aux ressortissants des chambres de métiers ayant voté ladite majoration au titre des années 1994, 1995 ou 1996.
\n
b. un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 50 % de celui du droit fixe, et sans que puissent être prises en compte pour son calcul les majorations prévues au a.
\n
Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.
\n
Les chefs d'entreprises individuelles titulaires de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont dégrevés d'office de la taxe.
\n
Toutefois, à titre exceptionnel, les chambres de métiers sont autorisées, par arrêté ministériel, à arrêter le produit du droit additionnel à la taxe professionnelle au-delà de 50 p. 100 et dans la limite de 60 p. 100 de celui du droit fixe.
\n
Une contribution égale à 0,29 p. 100 du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition est recouvrée dans les mêmes conditions que la taxe pour frais de chambre de métiers en vue de financer des actions de formation continue. Les ressources de cette contribution sont affectées conformément aux dispositions prévues par les articles 4 et 5 de la loi n° 82-1091 du 23 décembre 1982 relative à la formation professionnelle des artisans.
\n
Toutefois, dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, les entreprises relevant des chambres de métiers versent une contribution égale à 0,145 % du montant annuel du plafond de la sécurité sociale en vigueur au 1er janvier de l'année d'imposition à l'établissement public visé à l'article 5 de la loi n° 82-1091 du 23 décembre 1982.
\n
(M) Modification.
\n
(1) \"Ce montant est exceptionnellement majoré de 7 F, en 1999, pour permettre le financement de l'organisation des élections aux chambres de métiers.\"
" } }, "LEGIARTI000006316875": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "1975-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316875", "URL": "article/LEGI/ARTI/00/00/06/31/68/LEGIARTI000006316875.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAHXXXXXX013AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1600", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1601", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1607", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1608", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1609", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1609 DECIES", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1636 C", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 1644", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGIAN3 330", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGIAN3 331", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000687666", "#text": "LOI 71-575 1971-07-16 ART. 34 ET 47", "@sens": "source", "@cidtexte": "JORFTEXT000000687666", "@numtexte": "71-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000522254", "#text": "LOI 76-1232 1976-12-29 ART. 67 FINANCES POUR 1977 (FORMATION CONTINUE)", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006273083", "@num": "76", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 76 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006900704", "@num": "76", "#text": "Code de l'artisanat - art. 76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000888299", "@num": "75-678", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 75-678 du 29 juillet 1975 supprimant la patente et instituant une taxe professionnelle (1)‎", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000888299", "@c_titre_court": "Loi n° 75-678 du 29 juillet 1975" }, { "@fin": "2999-01-01", "#text": "Loi n° 75-678 du 29 juillet 1975 supprimant la patente et instituant une taxe professionnelle", "@debut": "1975-07-31", "@id_txt": "LEGITEXT000006068530", "@c_titre_court": "Loi n° 75-678 du 29 juillet 1975" } ], "@date_publi": "1975-07-31", "@date_signature": "1975-07-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316875", "@fin": "2011-01-01", "@num": "13", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022521426", "@fin": "2999-01-01", "@num": "13", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Les taux de taxes additionnelles perçues au profit des régions, du district de la région parisienne, de l'établissement public de la Basse-seine et de l'établissement public foncier de la Métropole lorraine sont sous réserve des dispositions régissant ces organismes, fixes suivant des règles analogues à celles appliquées pour les impositions départementales.

Dans le cas de la région parisienne, le conseil d'administration du district peut décider une modulation par zone.

II. La taxe additionnelle perçue au profit des chambres de commerce et d'industrie est établie dans les mêmes conditions que l'était la taxe additionnelle à la patente.

III. A compter de 1976, la taxe destinée à pourvoir aux dépenses ordinaires des chambres de métiers, de leurs instances régionales et de l'assemblée permanente des chambres de métiers ainsi qu'a la contribution de l'un ou l'autre de ces organismes aux caisses instituées en application de l'article 76 du code de l'artisanat et aux fonds d'assurance formation prévus aux articles 34 et 47 de la loi n 71-575 du 16 juillet 1971 comprend :

Un droit fixe par ressortissant dont le maximum est fixe a /m/130 f/m/loi 1467 1977-12-30 : 140 f// ; ce maximum est révisable annuellement, lors du vote de chaque loi de finances ;

Un droit additionnel à la taxe professionnelle, dont le produit est arrêté par les chambres de métiers sans pouvoir excéder 33 % de celui du droit fixe. Cette limite est portée à 50 % à compter de 1977.

Toutefois, le régime applicable dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle demeure en vigueur.

\n
" } }, "LEGIARTI000006900706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "77", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-11-04", "DATE_DEBUT": "1955-05-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006900706", "URL": "article/LEGI/ARTI/00/00/06/90/07/LEGIARTI000006900706.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKAXXXXXXXX5X00077AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503097", "#text": "Décret 52-849 1952-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000503097", "@numtexte": "52-849", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-07-16" }, { "@id": "JORFTEXT000000503097", "#text": "Décret 52-849 1952-07-16 JORF 20 juillet 1952 rectificatif JORF 27 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000503097", "@numtexte": "52-849", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-07-16" }, { "@id": "LEGIARTI000006900635", "@num": "26", "#text": "Code de l'artisanat - art. 26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900704", "@num": "76", "#text": "Code de l'artisanat - art. 76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006075116", "#text": "Code de l'artisanat 26, 251, 76", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-656 1955-05-20 art. 4 JORF 22 mai 1955", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112868", "@fin": "2023-07-01", "#text": "Titre VII : De l'assistance aux artisans sans travail.", "@debut": "1952-07-20" } ] }, "@cid": "LEGITEXT000006075116", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'artisanat", "@debut": "1952-07-20", "@id_txt": "LEGITEXT000006075116", "@c_titre_court": "Code de l'artisanat" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900706", "@fin": "2004-11-04", "@num": "77", "@etat": "MODIFIE", "@debut": "1955-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900707", "@fin": "2010-11-14", "@num": "77", "@etat": "MODIFIE", "@debut": "2004-11-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023098403", "@fin": "2021-02-19", "@num": "77", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043176301", "@fin": "2023-07-01", "@num": "77", "@etat": "ABROGE", "@debut": "2021-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Elles peuvent affecter au budget des caisses qu'elles institueraient en application de l'article précédent tout ou partie des subventions, dons et legs, qu'elles recevraient en application de l'article 26 du présent code.
\n
Elles peuvent, d'autre part, voter en vue de ce fonctionnement des décimes additionnels spéciaux au principal de la taxe pour frais de chambre de métiers, acquittée par les artisans ressortissants à la chambre de métiers.
\n
Les décimes additionnels spéciaux sont votés et recouvrés suivant la procédure prévue à l'article 25 du présent code.
\n
Par ailleurs, elles peuvent, à raison des indemnités versées par ces caisses, recevoir des subventions de l'Etat dans les conditions fixées pour l'attribution des subventions aux caisses syndicales ou mutuelles constituées par des travailleurs indépendants, en vue de verser une indemnité régulière à ceux d'entre eux qui sont complètement privés du travail dont ils tiraient leurs moyens d'existence.
" } }, "LEGIARTI000006900707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "77", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-14", "DATE_DEBUT": "2004-11-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006900707", "URL": "article/LEGI/ARTI/00/00/06/90/07/LEGIARTI000006900707.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AKAXXXXXXXX5X00077AAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000503097", "#text": "Décret 52-849 1952-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000503097", "@numtexte": "52-849", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-07-16" }, { "@id": "LEGIARTI000006289896", "@num": "1", "#text": "Décret n°2004-1164 du 2 novembre 2004 - art. 1 () JORF 4 novembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000607119", "@nortexte": "PMEA0420016D", "@numtexte": "2004-1164", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" }, { "@id": "LEGIARTI000006900635", "@num": "26", "#text": "Code de l'artisanat - art. 26 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900704", "@num": "76", "#text": "Code de l'artisanat - art. 76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006075116", "#text": "Code de l'artisanat 26, 251, 76", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112868", "@fin": "2023-07-01", "#text": "Titre VII : De l'assistance aux artisans sans travail.", "@debut": "1952-07-20" } ] }, "@cid": "LEGITEXT000006075116", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'artisanat", "@debut": "1952-07-20", "@id_txt": "LEGITEXT000006075116", "@c_titre_court": "Code de l'artisanat" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900706", "@fin": "2004-11-04", "@num": "77", "@etat": "MODIFIE", "@debut": "1955-05-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900707", "@fin": "2010-11-14", "@num": "77", "@etat": "MODIFIE", "@debut": "2004-11-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023098403", "@fin": "2021-02-19", "@num": "77", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043176301", "@fin": "2023-07-01", "@num": "77", "@etat": "ABROGE", "@debut": "2021-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Elles peuvent affecter au budget des caisses qu'elles institueraient en application de l'article précédent tout ou partie des subventions, dons et legs, qu'elles recevraient en application de l'article 26 du présent code.
\n
Elles peuvent, d'autre part, voter en vue de ce fonctionnement des décimes additionnels spéciaux au principal de la taxe pour frais de chambre de métiers et de l'artisanat, acquittée par les artisans ressortissants à la chambre de métiers et de l'artisanat.
\n
Les décimes additionnels spéciaux sont votés et recouvrés suivant la procédure prévue à l'article 25 du présent code.
\n
Par ailleurs, elles peuvent, à raison des indemnités versées par ces caisses, recevoir des subventions de l'Etat dans les conditions fixées pour l'attribution des subventions aux caisses syndicales ou mutuelles constituées par des travailleurs indépendants, en vue de verser une indemnité régulière à ceux d'entre eux qui sont complètement privés du travail dont ils tiraient leurs moyens d'existence.
" } }, "LEGIARTI000043176311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "82", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-07-01", "DATE_DEBUT": "2021-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000043176311", "URL": "article/LEGI/ARTI/00/00/43/17/63/LEGIARTI000043176311.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000869867", "#text": "Loi du 1er juin 1924 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000869867", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1924-06-01" }, { "@id": "JORFTEXT000000503097", "#text": "Décret n° 52-849 du 16 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000503097", "@numtexte": "52-849", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-07-16" }, { "@id": "LEGIARTI000043150785", "@num": "6", "#text": "Décret n°2021-168 du 16 février 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000043148079", "@nortexte": "ECOI2018870D", "@numtexte": "2021-168", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-16" }, { "@id": "LEGIARTI000047723635", "@num": "5", "#text": "Décret n°2023-500 du 22 juin 2023 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000047719069", "@nortexte": "ECOI2234225D", "@numtexte": "2023-500", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-22" }, { "@id": "LEGIARTI000006900628", "@num": "23", "#text": "Code de l'artisanat - art. 23 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900704", "@num": "76", "#text": "Code de l'artisanat - art. 76 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047725150", "@num": "R321-29", "#text": "Code de l'artisanat - art. R321-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006112871", "@fin": "2023-07-01", "#text": "Titre IX : Dispositions diverses.", "@debut": "1952-07-20" } ] }, "@cid": "LEGITEXT000006075116", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'artisanat", "@debut": "1952-07-20", "@id_txt": "LEGITEXT000006075116", "@c_titre_court": "Code de l'artisanat" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006900717", "@fin": "2010-11-14", "@num": "82", "@etat": "MODIFIE", "@debut": "1952-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023098050", "@fin": "2015-11-06", "@num": "82", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031423672", "@fin": "2017-03-19", "@num": "82", "@etat": "MODIFIE", "@debut": "2015-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034236221", "@fin": "2021-02-19", "@num": "82", "@etat": "MODIFIE", "@debut": "2017-03-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043176311", "@fin": "2023-07-01", "@num": "82", "@etat": "ABROGE", "@debut": "2021-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ne sont applicables dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle que les articles 76 à 80 relatifs à l'assistance aux artisans sans travail, ainsi que les articles comprenant une mention expresse des chambres de métiers régies par les articles 103 et suivants du code professionnel local maintenu en vigueur par la loi du 1er juin 1924 précitée.

Sans préjudice des missions qui leur sont attribuées par le code professionnel local maintenu en vigueur par la loi du 1er juin 1924 mettant en vigueur la législation civile française dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, les chambres de métiers régies par les articles 103 et suivants de ce code peuvent exercer les missions mentionnées aux I et II de l'article 23 du code de l'artisanat, à l'exception de celles mentionnées aux 3°, 10°, 11°, 13° et 14° du I et aux deux premiers alinéas du II de cet article.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312276", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312278", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312279", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312288", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312289", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312290", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312280", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312281", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312282", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312283", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312284", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312285", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312286", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312287", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312292", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312291", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006900706", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006900707", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000043176311", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316875", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312294", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312295", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312277", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312293", "cible": false, "cidtexte": "LEGITEXT000006075116", "id": "LEGIARTI000006900704", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000503097": { "SM": { "CONTENU": "Application de la loi n° 52-325 du 22 mars 1952. ‎\nEn annexe publication du code de l'artisanat (1ère partie législative) : titre Ier (articles 1 à 4) : l'artisan, ‎titre II (articles 5 à 29) : des chambres des métiers (institution, composition, élections, ressources, ‎fonctionnement, contrôle financier), titre III (articles 30 à 35) : registre des métiers, titre IV (articles 36 ‎à 52) : apprentissage artisanal, titre V (articles 53 à 72) : crédit aux artisans (crédit artisanal individuel, ‎crédit aux coopératives, crédit spécial aux artisans ruraux), titre VI (articles 73 et 74) adjudications et ‎marchés (dispense de cautionnement, travaux réservés aux artisans et aux coopératives d'artisans), ‎titre VII (articles 76 à 80) : assistance aux artisans sans travail, titre VIII (article 81) dispositions spéciales ‎à l'artisanat dans les départements d'outre-mer, titre IX (articles 82 et 83) dispositions diverses : article ‎‎82 : départements du Haut-Rhin, Bas-Rhin et de la Moselle, article 83 : incorporation dans le code des ‎dispositions législatives suivantes en tant qu'elles concernent l'artisanat : lois du 27 décembre 1923, 26 ‎juillet 1925 modifiée par la loi du 27 mars 1934 et le décret-loi du 2 mai 1938, 17 mars 1931, 27 mars ‎‎1934, décret-loi du 8 août 1935, 17 janvier 1935, 13 novembre 1936, 10 mars 1937, 31 décembre 1937, ‎‎21 mars 1941, 14 août 1943, n° 47-520 du 21 mars 1947, (articles 88) ; 48-466 du 21 mars 1948 (articles ‎‎28 (2e), 49-286 du 2 mars 1949 (articles 3), 51-638 du 24 mai 1951 (articles 9).‎\nPublication en annexe du code des tables de référence des articles du code aux textes anciens (page ‎‎7333) et table de concordance des textes anciens et des articles du code ‎(pages 7333 et 7334)‎.‎\nAux termes de l’article 1er de la loi n° 58-346 du 3 avril 1958, les textes législatifs annexés à cette loi ‎au ‎titre du code de l'artisanat ‎‎sont abrogés et remplacés par ‎ledit code. Pour le territoire ‎métropolitain, les dispositions contenues dans le code des débits de ‎boissons et des mesures contre ‎l'alcoolisme ont force de loi ‎à compter du 05-04-1958‎." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000316263", "#text": "Loi du 27 décembre 1923", "@sens": "source", "@cidtexte": "JORFTEXT000000316263", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1923-12-27" }, { "@id": "JORFTEXT000000876108", "#text": "Loi du 26 juillet 1925", "@sens": "source", "@cidtexte": "JORFTEXT000000876108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1925-07-26" }, { "@id": "JORFARTI000001867758", "@num": "6", "#text": "Loi du 26 juillet 1925 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000876108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1925-07-26" }, { "@id": "JORFTEXT000000309769", "#text": "Loi du 27 mars 1934", "@sens": "source", "@cidtexte": "JORFTEXT000000309769", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1934-03-27" }, { "@id": "JORFTEXT000000521107", "#text": "Loi du 17 janvier 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000521107", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1935-01-17" }, { "@id": "JORFTEXT000000481139", "#text": "Décret-loi du 8 août 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000481139", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-08-08" }, { "@id": "JORFTEXT000000501671", "#text": "Loi du 10 mars 1937", "@sens": "source", "@cidtexte": "JORFTEXT000000501671", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1937-03-10" }, { "@id": "JORFTEXT000000512613", "#text": "Loi du 31 décembre 1937", "@sens": "source", "@cidtexte": "JORFTEXT000000512613", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1937-12-31" }, { "@id": "JORFTEXT000000571583", "#text": "Loi du 21 mars 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000571583", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-03-21" }, { "@id": "JORFTEXT000000316289", "#text": "LOI n° 47-520 du 21 mars 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000316289", "@numtexte": "47-520", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-03-21" }, { "@id": "LEGIARTI000023915075", "@num": "88", "#text": "Loi n°47-520 du 21 mars 1947 - art. 88 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316289", "@numtexte": "47-520", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1947-03-21" }, { "@id": "JORFTEXT000000520780", "#text": "Loi n°48-466 du 21 mars 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000520780", "@numtexte": "48-466", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-03-21" }, { "@id": "JORFTEXT000000886645", "#text": "Loi n°51-638 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000886645", "@numtexte": "51-638", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000517659", "#text": "Loi n°52-325 du 22 mars 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000517659", "@numtexte": "52-325", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1952-03-22" }, { "@id": "JORFARTI000047358008", "#text": "Rapport - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047358007", "@nortexte": "ECOI2234224P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900590", "@num": "1", "#text": "Code de l'artisanat - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900590", "@num": "1", "#text": "Code de l'artisanat - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900591", "@num": "1 bis", "#text": "Code de l'artisanat - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900591", "@num": "1 bis", "#text": "Code de l'artisanat - art. 1 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018072206", "@num": "10", "#text": "Code de l'artisanat - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018072206", "@num": "10", "#text": "Code de l'artisanat - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900606", "@num": "10", "#text": "Code de l'artisanat - art. 10 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900606", "@num": "10", "#text": "Code de l'artisanat - art. 10 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900607", "@num": "11", "#text": "Code de l'artisanat - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900607", "@num": "11", "#text": "Code de l'artisanat - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900608", "@num": "12", "#text": "Code de l'artisanat - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900608", "@num": "12", "#text": "Code de l'artisanat - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900609", "@num": "13", "#text": "Code de l'artisanat - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900609", "@num": "13", "#text": "Code de l'artisanat - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900610", "@num": "14", "#text": "Code de l'artisanat - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900610", "@num": "14", "#text": "Code de l'artisanat - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900611", "@num": "15", "#text": "Code de l'artisanat - art. 15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900611", "@num": "15", "#text": "Code de l'artisanat - art. 15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900612", "@num": "15", "#text": "Code de l'artisanat - art. 15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900613", "@num": "15", "#text": "Code de l'artisanat - art. 15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900614", "@num": "16", "#text": "Code de l'artisanat - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900614", "@num": "16", "#text": "Code de l'artisanat - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176047", "@num": "16", "#text": "Code de l'artisanat - art. 16 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900615", "@num": "17", "#text": "Code de l'artisanat - art. 17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900615", "@num": "17", "#text": "Code de l'artisanat - art. 17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027675977", "@num": "17", "#text": "Code de l'artisanat - art. 17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423570", "@num": "17", "#text": "Code de l'artisanat - art. 17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236034", "@num": "17", "#text": "Code de l'artisanat - art. 17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900616", "@num": "17", "#text": "Code de l'artisanat - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023097964", "@num": "17", "#text": "Code de l'artisanat - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176042", "@num": "17", "#text": "Code de l'artisanat - art. 17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900617", "@num": "18", "#text": "Code de l'artisanat - art. 18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900617", "@num": "18", "#text": "Code de l'artisanat - art. 18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023794419", "@num": "18", "#text": "Code de l'artisanat - art. 18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236039", "@num": "18", "#text": "Code de l'artisanat - art. 18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900618", "@num": "18", "#text": "Code de l'artisanat - art. 18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023099010", "@num": "18", "#text": "Code de l'artisanat - art. 18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043176082", "@num": "18", "#text": "Code de l'artisanat - art. 18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900619", "@num": "19", "#text": "Code de l'artisanat - art. 19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900620", "@num": "19", "#text": "Code de l'artisanat - art. 19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900619", "@num": "19", "#text": "Code de l'artisanat - art. 19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900621", "@num": "19", "#text": "Code de l'artisanat - art. 19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034236053", "@num": "19 bis", "#text": "Code de l'artisanat - art. 19 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023098433", "@num": "19 bis", "#text": "Code de l'artisanat - art. 19 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900642", "@num": "19 bis", "#text": "Code de l'artisanat - art. 19 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900592", "@num": "2", "#text": "Code de l'artisanat - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900592", "@num": "2", "#text": "Code de l'artisanat - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900622", "@num": "20", "#text": "Code de l'artisanat - art. 20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900622", "@num": "20", "#text": "Code de l'artisanat - art. 20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023097983", "@num": "20", "#text": "Code de l'artisanat - art. 20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075116", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423580", "@num": "20", "#text": "Code de l'artisanat - 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Article 76 AUTONOME MODIFIE, en vigueur du 22/05/1955 au 04/11/2004 (Code de l'artisanat)