{ "article": { "LEGIARTI000006902931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3261-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006902931", "URL": "article/LEGI/ARTI/00/00/06/90/29/LEGIARTI000006902931.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX3261L0020XX0A" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880224", "#text": "Loi 82-684 1982-08-04 art. 1 alinéa 1 milieu", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338621", "@num": "1", "#text": "Loi n°82-684 du 4 août 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000019945384", "@num": "26", "#text": "LOI n°2008-1330\n du 17 décembre 2008 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGITEXT000020053930", "#text": "Décret n°2008-1501\n du 30 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020017814", "@nortexte": "MTST0829547D", "@numtexte": "2008-1501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000047988116", "@num": "1", "#text": "Décret n°2010-676\n du 21 juin 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022374455", "@nortexte": "MTSF1001441D", "@numtexte": "2010-676", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-21" }, { "@id": "LEGITEXT000041862761", "#text": "Décret n°2020-541 du 9 mai 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041858450", "@nortexte": "TRET2003078D", "@numtexte": "2020-541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-09" }, { "@id": "LEGIARTI000047511312", "@num": "9", "#text": "Décret n°2023-321 du 27 avril 2023 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000047506236", "@nortexte": "ARMD2307525D", "@numtexte": "2023-321", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-27" }, { "@id": "LEGIARTI000029814152", "@num": "D124-4", "#text": "Code de l'éducation - art. D124-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029234215", "@num": "L124-13", "#text": "Code de l'éducation - art. L124-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454956", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074624", "@num": "L752-3-1", "#text": "Code de la sécurité sociale. - art. L752-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032042755", "@num": "D3261-15-2", "#text": "Code du travail - art. D3261-15-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039785109", "@num": "L3261-11", "#text": "Code du travail - art. L3261-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039785085", "@num": "L3261-3", "#text": "Code du travail - art. L3261-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913106", "@num": "L3261-3-1", "#text": "Code du travail - art. L3261-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019950560", "@num": "L3261-5", "#text": "Code du travail - art. L3261-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020080272", "@num": "R3261-1", "#text": "Code du travail - art. R3261-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910732", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006195814", "@fin": "2008-12-19", "#text": "Sous-section 1 : Transports dans la région Ile-de-France.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006189675", "@fin": "2999-01-01", "#text": "Section 2 : Prise en charge des frais de transports publics", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178036", "@fin": "2999-01-01", "#text": "Chapitre Ier : Frais de transport", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160765", "@fin": "2999-01-01", "#text": "Titre VI : Avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145404", "@fin": "2999-01-01", "#text": "Livre II : Salaire et avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006902931", "@fin": "2008-05-01", "@num": "L3261-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018764790", "@fin": "2008-12-19", "@num": "L3261-2", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019950566", "@fin": "2999-01-01", "@num": "L3261-2", "@etat": "VIGUEUR", "@debut": "2008-12-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'employeur situé à l'intérieur de la zone de compétence de l'autorité organisatrice des transports dans la région d'Ile-de-France prend en charge le prix des titres d'abonnements souscrits par ses salariés pour leurs déplacements accomplis au moyen de transports publics de personnes, entre leur résidence habituelle et leur lieu de travail.
\n
" } }, "LEGIARTI000006338621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006338621", "URL": "article/LEGI/ARTI/00/00/06/33/86/LEGIARTI000006338621.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCEADXXXXXX001AAXXXXXXAA" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
\n
La présente version de cet article reste en vigueur jusqu'au 1er mars 2008.
\n

La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880224", "#text": "Loi 82-684 1982-08-04 art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006659281", "@num": "69", "#text": "Loi n°2006-1770 du 30 décembre 2006 - art. 69 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 art. 12 15° JORF 13 mars 2007 en vigueur au plus tard le 1er mars 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000018533620", "@num": "R3261-1", "#text": "Code du travail - art. R3261-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902930", "@num": "L3261-1", "#text": "Code du travail - art. L3261-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902932", "@num": "L3261-3", "#text": "Code du travail - art. L3261-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail L3261-1, L3261-2, L3261-3, D3261-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006085296", "@fin": "2008-03-01", "#text": "Titre Ier : Prise en charge des frais de transport public", "@debut": "2006-12-31" } ] }, "@cid": "JORFTEXT000000880224", "@num": "82-684", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°82-684 du 4 août 1982 RELATIVE A LA PARTICIPATION DES EMPLOYEURS AU FINANCEMENT DES TRANSPORTS PUBLICS URBAINS", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000880224", "@c_titre_court": "Loi n°82-684 du 4 août 1982" }, { "@fin": "2999-01-01", "#text": "Loi n° 82-684 du 4 août 1982 relative à la participation des employeurs au financement des transports publics urbains et des chèques-transports", "@debut": "2006-12-31", "@id_txt": "LEGITEXT000006068765", "@c_titre_court": "Loi n° 82-684 du 4 août 1982" }, { "@fin": "2006-12-31", "#text": "Loi n°82-684 du 4 août 1982 relative à la participation des employeurs au financement des transports publics urbains et des chèques-transports", "@debut": "1982-08-05", "@id_txt": "LEGITEXT000006068764", "@c_titre_court": "Loi n°82-684 du 4 août 1982" } ], "@date_publi": "1982-08-05", "@date_signature": "1982-08-04" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006338621", "@fin": "2008-05-01", "@num": "1", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale, publique ou privée, employant un ou plusieurs salariés à l'intérieur de la zone de compétence de l'autorité organisatrice des transports parisiens, doit prendre en charge, aux taux de 40 % à compter du 1er novembre 1982 et de 50 p. 100 à compter du 1er octobre 1983, le prix des titres d'abonnements souscrits par ses salariés pour leurs déplacements effectués au moyen de transports publics de voyageurs, entre leur résidence habituelle et leur lieu de travail. Cette prise en charge est limitée aux parcours compris à l'intérieur de la zone définie ci-dessus. L'employeur peut décider de porter au-delà de 50 % le taux de la prise en charge des titres d'abonnements souscrits par ses salariés.
\n
Un décret détermine les modalités de la prise en charge prévue au présent article, notamment pour les salariés ayant plusieurs employeurs et les salariés à temps partiel, ainsi que les sanctions pour contravention aux dispositions du présent article.
" } }, "LEGIARTI000018533620": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R3261-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018533620", "URL": "article/LEGI/ARTI/00/00/18/53/36/LEGIARTI000018533620.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006338621", "@num": "1", "#text": "Loi n°82-684 du 4 août 1982 - art. 1 al 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000018456736", "@num": "Annexe", "#text": "Décret n°2008-244 du 7 mars 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018442415", "@nortexte": "MTST0804938D", "@numtexte": "2008-244", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-07" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020080248", "@num": "R3261-10", "#text": "Code du travail - art. R3261-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533622", "@fin": "2009-01-01", "#text": "Section 1 Prise en charge des frais de transports publics dans la région Ile-de-france", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000020080275", "@fin": "2999-01-01", "#text": "Section 1 : Prise en charge des frais de transports publics", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533624", "@fin": "2999-01-01", "#text": "Chapitre Ier : Frais de transport", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533626", "@fin": "2999-01-01", "#text": "Titre VI : Avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533916", "@fin": "2999-01-01", "#text": "Livre II : Salaire et avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533620", "@fin": "2009-01-01", "@num": "R3261-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020080272", "@fin": "2999-01-01", "@num": "R3261-1", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La prise en charge par l'employeur des titres d'abonnement, prévue à l'article L. 3261-2, se fait à hauteur d'au moins 50 %. Elle est limitée aux parcours compris à l'intérieur de la zone de compétence de l'autorité organisatrice des transports dans la région Île-de-France.

" } }, "LEGIARTI000019353448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000019353448", "URL": "article/LEGI/ARTI/00/00/19/35/34/LEGIARTI000019353448.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 article 61 III : Les I et II s'appliquent à compter de l'imposition des revenus de 2008.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684913", "#text": "Loi du 30 décembre 1928, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000684913", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1928-12-30" }, { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006756101", "@num": "13", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 40 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "Loi n°94-679 du 8 août 1994 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "Loi n°96-370 du 3 mai 1996 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 51 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi - 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art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000006435884", "@num": "9", "#text": "Loi n°2006-586 du 23 mai 2006 - art. 9 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000019347392", "@num": "26", "#text": "LOI n°2008-789\n du 20 août 2008 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000019347122", "@nortexte": "MTSX0813468L", "@numtexte": "2008-789", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-20" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. 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L225-192 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006225762", "@num": "L225-196", "#text": "Code de commerce. - art. L225-196 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce. - art. L225-270 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. D531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845436", "@num": "L131-4", "#text": "Code de la sécurité sociale. - art. L131-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454956", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045232415", "@num": "L136-1-3", "#text": "Code de la sécurité sociale. - art. L136-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. L3262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046194090", "@num": "L3312-5", "#text": "Code du travail - art. L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189515", "@fin": "2012-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842529", "@fin": "2013-06-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518339", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028345375", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416932", "@fin": "2014-05-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042367", "@fin": "2014-08-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029321126", "@fin": "2015-06-06", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700497", "@fin": "2015-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031065774", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031088032", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782253", "@fin": "2016-06-13", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702014", "@fin": 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"LEGIARTI000037100010", "@fin": "2018-11-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038129523", "@fin": "2018-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985663", "@fin": "2019-05-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038947335", "@fin": "2019-06-08", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687767", "@fin": "2019-07-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038725125", "@fin": "2019-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": 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"@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont affranchis de l'impôt :

1° Les allocations spéciales destinées à couvrir les frais inhérents à la fonction ou à l'emploi et effectivement utilisées conformément à leur objet. Les rémunérations des journalistes, rédacteurs, photographes, directeurs de journaux et critiques dramatiques et musicaux perçues ès qualités constituent de telles allocations à concurrence de 7 650 euros.

Toutefois, lorsque leur montant est fixé par voie législative, ces allocations sont toujours réputées utilisées conformément à leur objet et ne peuvent donner lieu à aucune vérification de la part de l'administration ;

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° Les prestations familiales énumérées par l'article L. 511-1 du code de la sécurité sociale, l'allocation de salaire unique, l'allocation de la mère au foyer et l'allocation pour frais de garde, maintenues dans le cadre des articles 12 et 13 de la loi n° 77-765 du 12 juillet 1977 instituant le complément familial, l'allocation aux adultes handicapés et l'allocation personnalisée d'autonomie prévue par le chapitre II du titre III du livre II du code de l'action sociale et des familles ;

2° bis L'allocation de logement prévue par les articles L. 831-1 à L. 831-7 du code de la sécurité sociale, ainsi que le montant de l'aide personnalisée au logement prévue par les articles L. 351-1 à L. 351-14 du code de la construction et de l'habitation ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;

4° a. Les pensions servies en vertu des dispositions du code des pensions militaires d'invalidité et des victimes de guerre ainsi que la retraite du combattant mentionnée aux articles L. 255 à L. 257 du même code ;

b.L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° Les allocations, indemnités et prestations servies, sous quelque forme que ce soit, par l'Etat, les collectivités et les établissements publics, en application des lois et décrets d'assistance et d'assurance ;

9° bis Les rentes viagères servies en représentation de dommages-intérêts en vertu d'une condamnation prononcée judiciairement pour la réparation d'un préjudice corporel ayant entraîné pour la victime une incapacité permanente totale l'obligeant à avoir recours à l'assistance d'une tierce personne pour effectuer les actes ordinaires de la vie ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater Les primes forfaitaires instituées respectivement par les articles L. 262-11 du code de l'action sociale et des familles, L. 524-5 du code de la sécurité sociale et L. 5425-3 du code du travail ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-2 du code de l'action sociale et des familles ;

10° Les rentes viagères servies par application de l'article 96 de la loi du 30 décembre 1928, de l'article 5 de la loi du 17 septembre 1932, de l'article 1er de la loi du 1er octobre 1936 et de l'article 6 de la loi n° 652 du 26 juin 1942 ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

17° a. Les prestations de subsistance, d'équipement et de logement ainsi que l'indemnité forfaitaire d'entretien allouées, en application de l'article L. 104 du code du service national, au personnel accomplissant le service national actif dans le service de la coopération ou dans le service de l'aide technique ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

d. l'indemnité versée dans le cadre d'un contrat de volontariat de solidarité internationale en application de l'article 7 de la loi n° 2005-159 du 23 février 2005 relative au contrat de volontariat de solidarité internationale ;

e. l'indemnité versée et l'avantage résultant de la contribution de l'association ou de la fondation d'utilité publique au financement de titres-repas dans le cadre d'un contrat de volontariat associatif en application des articles 9 et 11 de la loi n° 2006-586 du 23 mai 2006 relative au volontariat associatif et à l'engagement éducatif ;

f. l'avantage résultant pour le bénévole de la contribution de l'association au financement de chèques-repas en application de l'article 12 de la loi n° 2006-586 du 23 mai 2006 relative au volontariat associatif et à l'engagement éducatif ;

17° bis Le versement complémentaire de l'entreprise effectué à l'occasion de l'émission et de l'achat en bourse d'actions réservées aux salariés et mentionné aux articles L. 225-192 et L. 225-196 du code de commerce ;

17° ter Le versement complémentaire effectué par les sociétés coopératives ouvrières de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978 portant statut de ces sociétés, à l'occasion de l'émission de parts sociales destinées exclusivement à leurs salariés ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ;

18° bis Dans la limite d'un montant égal à la moitié du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, les sommes reçues au titre de l'intéressement et affectées à la réalisation de plans d'épargne constitués conformément au titre III du livre III de la troisième partie du code du travail.

L'exonération s'applique sous réserve du dépôt de l'accord d'intéressement, dans les conditions prévues aux articles L. 3313-3 et L. 3314-4 du code du travail, auprès de l'autorité administrative compétente.

Les dispositions du premier alinéa bénéficient également, dans les mêmes conditions et limites aux dividendes des actions de travail attribuées aux salariés des sociétés anonymes à participation ouvrière régies par la loi du 26 avril 1917, à compter du 1er janvier 1991 ;

19° Dans la limite de 5, 04 € par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du chapitre II du titre VI du livre II de la troisième partie du code du travail, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre chargé du budget. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle de l'acquisition des titres-restaurant et arrondie, s'il y a lieu, au centime d'euro le plus proche.

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;
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19° bis l'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances dans les conditions et limite prévues aux articles L. 411-4 et L. 411-5 du code du tourisme ;

b.L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

c. Des sociétés centrales d'assurances définies à l'article L. 322-12 du code des assurances, faites au personnel des entreprises nationales d'assurances en application des articles L. 322-13 et L. 322-22 du code précité ;

d. (disjoint) ;

21° (Abrogé) ;

22° Les indemnités de départ en retraite, prévues à l'article L. 1237-9 du code du travail dans la limite de 3 050 euros ;

23° L'indemnité compensatoire pour frais de transport attribuée aux magistrats, militaires, fonctionnaires et agents de la fonction publique de l'Etat, aux fonctionnaires et agents de la fonction publique hospitalière, aux fonctionnaires et agents des collectivités territoriales et de leurs établissements publics et aux agents de droit public de La Poste et de France Télécom en service dans les départements de la Haute-Corse et de la Corse-du-Sud ;

24° Les primes et indemnités attribuées par l'Etat aux agents publics et aux salariés à l'occasion du transfert hors de la région d'Ile-de-France du service, de l'établissement ou de l'entreprise où ils exercent leur activité ;

25° La valeur des actions de la société Air France que l'Etat cède gratuitement à ceux de ses salariés qui consentent une réduction de leurs salaires pendant une durée de trois ans, dans les conditions fixées par l'article 17 de la loi n° 94-679 du 8 août 1994 et pour la durée de leur carrière professionnelle dans les conditions fixées par l'article 51 de la loi n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier ;

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

27° L'allocation forfaitaire complémentaire, les aides spécifiques au logement et les aides spécifiques en faveur des conjoints survivants servies en application de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;

29° Les vacations horaires, l'allocation de vétérance personnelle ou de reversion et la prestation de fidélisation et de reconnaissance servies aux sapeurs-pompiers volontaires ou à leurs ayants droit, en application du titre II de la loi n° 96-370 du 3 mai 1996 relative au développement du volontariat dans les corps de sapeurs-pompiers ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis.L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° Les avantages résultant des opérations définies au 1° du 11 de l'article 39, dans la limite globale de 1 525 euros par salarié, appréciée sur l'ensemble de la période couverte par l'accord mentionné au 2° du même article ;

31° bis L'avantage résultant pour le salarié de la remise gratuite par son employeur de matériels informatiques et de logiciels nécessaires à leur utilisation entièrement amortis et pouvant permettre l'accès à des services de communications électroniques et de communication au public en ligne, dans la limite d'un prix de revient global des matériels et logiciels reçus dans l'année de 2 000 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

33° L'indemnité de cessation anticipée d'activité versée en application d'une convention collective de branche, d'un accord professionnel ou interprofessionnel, d'un accord d'entreprise, du contrat de travail ou d'une disposition unilatérale de l'employeur aux marins exposés ou ayant été exposés à l'amiante admis au bénéfice d'une allocation de cessation anticipée d'activité visée au 9° de l'article L. 12 du code des pensions de retraite des marins français du commerce, de pêche ou de plaisance ;

33° bis Les indemnités versées, sous quelque forme que ce soit, aux victimes de l'amiante ou à leurs ayants droit par le Fonds d'indemnisation des victimes de l'amiante en application de l'article 53 de la loi de financement de la sécurité sociale pour 2001 (n° 2000-1257 du 23 décembre 2000) ou par décision de justice ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

36° Sur option des bénéficiaires, dans le cadre d'une déclaration des revenus personnelle ou de celle du foyer fiscal de rattachement, les salaires versés aux personnes âgées de vingt-cinq ans au plus au 1er janvier de l'année d'imposition, à l'exception des agents publics percevant une rémunération dans le cadre de leur formation, en rémunération d'activités exercées pendant leurs études, secondaires ou supérieures, ou exercées durant leurs congés scolaires ou universitaires, dans la limite de trois fois le montant mensuel du salaire minimum de croissance ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail.

" } }, "LEGIARTI000019869370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-07-25", "DATE_DEBUT": "2009-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019869370", "URL": "article/LEGI/ARTI/00/00/19/86/93/LEGIARTI000019869370.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er, 3, 12-I et 12-II-15° de l'ordonnance n° 2007-329 du 12 mars 2007, de l'article 58-I et II de la loi n° 2007-290 du 5 mars 2007, de l'article 114 de la loi n° 2005-1719 du 30 décembre 2005 et de l'article 2-I-1° de la loi n° 2007-1822 du 24 décembre 2007.

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L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. 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"2016-08-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033022738", "@fin": "2017-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805220", "@fin": "2017-05-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597272", "@fin": "2017-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033849543", "@fin": "2018-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035588570", "@fin": "2018-06-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039108034", "@fin": "2020-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159084", "@fin": "2020-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910732", "@fin": "2021-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662199", "@fin": "2021-08-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976885", "@fin": "2022-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978375", "@fin": "2022-02-26", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ;

19° Dans la limite de 5, 19 euros par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du chapitre II du titre VI du livre II de la troisième partie du code du travail, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre chargé du budget. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle de l'acquisition des titres-restaurant et arrondie, s'il y a lieu, au centime d'euro le plus proche.

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

19° bis l'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances dans les conditions et limite prévues aux articles L. 411-4 et L. 411-5 du code du tourisme ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° Les indemnités de départ en retraite, prévues à l'article L. 1237-9 du code du travail dans la limite de 3 050 euros ;

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail.

" } }, "LEGIARTI000019945384": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000019945384", "URL": "article/LEGI/ARTI/00/00/19/94/53/LEGIARTI000019945384.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000018088888", "@num": "7", "#text": "LOI n°2008-111 du 8 février 2008 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000018088840", "@nortexte": "MTSX0772436L", "@numtexte": "2008-111", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-02-08" }, { "@id": "JORFTEXT000019865548", "#text": "LOI n°2008-1258 du 3 décembre 2008", "@sens": "source", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "JORFARTI000019865551", "@num": "2", "#text": "LOI n°2008-1258 du 3 décembre 2008 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000019865548", "@nortexte": "MTSX0815247L", "@numtexte": "2008-1258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-03" }, { "@id": "LEGIARTI000017867697", "@num": "L741-10-3", "#text": "Code rural - art. L. 741-10-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585682", "@num": "L741-10", "#text": "Code rural - art. L741-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019947251", "@num": "L741-10-4", "#text": "Code rural - art. L741-10-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741067", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741072", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017867676", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353139", "@num": "L242-4-3", "#text": "Code de la sécurité sociale. - art. L242-4-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019945317", "@fin": "2999-01-01", "#text": "SECTION 2 : DISPOSITIONS RELATIVES AUX RECETTES DES REGIMES OBLIGATOIRES DE BASE ET DES ORGANISMES CONCOURANT A LEUR FINANCEMENT", "@debut": "2008-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019945329", "@fin": "2999-01-01", "#text": "TROISIEME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET A L'EQUILIBRE GENERAL POUR 2009", "@debut": "2008-12-19" } ] }, "@cid": "JORFTEXT000019942966", "@nor": "BCFX0823210L", "@num": "2008-1330", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1330 du 17 décembre 2008 de financement de la sécurité sociale pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019942966", "@c_titre_court": "LOI n°2008-1330 du 17 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1330 du 17 décembre 2008 de financement de la sécurité sociale pour 2009 (1)", "@debut": "2008-12-19", "@id_txt": "LEGITEXT000019945312", "@c_titre_court": "LOI n° 2008-1330 du 17 décembre 2008" } ], "@date_publi": "2008-12-18", "@date_signature": "2008-12-17" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019945384", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019943165", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― L'article L. 131-7 du code de la sécurité sociale n'est pas applicable pour :
1° L'exonération mentionnée à l'article L. 131-4-1 du même code ;
2° L'exonération, pour leur fraction non assujettie à l'impôt sur le revenu, des indemnités versées à l'occasion de la rupture conventionnelle du contrat de travail mentionnées aux douzième alinéa de l'article L. 242-1 du même code et troisième alinéa de l'article L. 741-10 du code rural ;
3° L'exonération mentionnée aux articles L. 242-4-2 du code de la sécurité sociale et L. 741-10-3 du code rural ;
4° L'exonération mentionnée à l'article L. 242-4-3 du code de la sécurité sociale ;
5° L'exclusion d'assiette mentionnée à l'article L. 741-10-4 du code rural ;
6° L'exclusion d'assiette attachée à la prise en charge mentionnée à l'article L. 3261-2 du code du travail ;
7° L'exonération mentionnée au II de l'article 7 de la loi n° 2008-111 du 8 février 2008 pour le pouvoir d'achat ;
8° L'exonération mentionnée au quatrième alinéa du VI de l'article 2 de la loi n° 2008-1258 du 3 décembre 2008 en faveur des revenus du travail.
II. ― Le I est applicable :
1° A compter du 1er janvier 2008 en ce qui concerne le 3° ;
2° A compter du 9 février 2008 en ce qui concerne le 7° ;
3° A compter du 27 juin 2008 en ce qui concerne le 2° ;
4° A compter du 22 août 2008 en ce qui concerne le 4° ;
5° A compter de la publication de la loi n° 2008-1258 du 3 décembre 2008 en faveur des revenus du travail en ce qui concerne le 8°.

" } }, "LEGIARTI000019950489": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3261-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-14", "DATE_DEBUT": "2008-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000019950489", "URL": "article/LEGI/ARTI/00/00/19/95/04/LEGIARTI000019950489.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1330 du 17 décembre 2008 article 20 IV : Les articles L. 3261-3 et L. 3261-4 du code du travail s'appliquent sans préjudice des dispositions des conventions et accords collectifs existants prévoyant une prise en charge des frais de transport personnels des salariés exonérée dans les conditions en vigueur à la date de publication de la présente loi.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880224", "#text": "Loi 82-684 1982-08-04 art. 2 alinéa 2", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338621", "@num": "1", "#text": "Loi n°82-684 du 4 août 1982 - art. 1 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006878497", "@num": "27", "#text": "Loi n° 82-1153 du 30 décembre 1982 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000319738", "@numtexte": "82-1153", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000019945372", "@num": "20", "#text": "LOI n°2008-1330\n du 17 décembre 2008 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGIARTI000019945372", "@num": "20", "#text": "LOI n°2008-1330 du 17 décembre 2008 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454956", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039785105", "@num": "L1214-8-2", "#text": "Code des transports - art. L1214-8-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043893940", "@num": "L2242-17", "#text": "Code du travail - art. L2242-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039785109", "@num": "L3261-11", "#text": "Code du travail - art. L3261-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039785077", "@num": "L3261-4", "#text": "Code du travail - art. L3261-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039785043", "@num": "L3261-5", "#text": "Code du travail - art. L3261-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041865032", "@num": "R3261-11", "#text": "Code du travail - art. R3261-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044507381", "@num": "R3261-13-5", "#text": "Code du travail - art. R3261-13-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044507388", "@num": "R3261-13-6", "#text": "Code du travail - art. R3261-13-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044510762", "@num": "R3261-14", "#text": "Code du travail - art. R3261-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044510758", "@num": "R3261-15", "#text": "Code du travail - art. R3261-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910732", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189676", "@fin": "2008-12-19", "#text": "Section 3 : Chèques-transport", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000019950564", "@fin": "2999-01-01", "#text": "Section 3 : Prise en charge des frais de transports personnels.", "@debut": "2008-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178036", "@fin": "2999-01-01", "#text": "Chapitre Ier : Frais de transport", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160765", "@fin": "2999-01-01", "#text": "Titre VI : Avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145404", "@fin": "2999-01-01", "#text": "Livre II : Salaire et avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006902932", "@fin": "2008-12-19", "@num": "L3261-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950489", "@fin": "2010-07-14", "@num": "L3261-3", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022495450", "@fin": "2020-01-01", "@num": "L3261-3", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039785085", "@fin": "2999-01-01", "@num": "L3261-3", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'employeur peut prendre en charge, dans les conditions prévues à l'article L. 3261-4, tout ou partie des frais de carburant engagés pour leurs déplacements entre leur résidence habituelle et leur lieu de travail par ceux de ses salariés :

1° Dont la résidence habituelle ou le lieu de travail est situé en dehors de la région d'Ile-de-France et d'un périmètre de transports urbains défini par l'article 27 de la loi n° 82-1153 du 30 décembre 1982 d'orientation des transports intérieurs ;

2° Ou pour lesquels l'utilisation d'un véhicule personnel est rendue indispensable par des conditions d'horaires de travail particuliers ne permettant pas d'emprunter un mode collectif de transport.

Dans les mêmes conditions, l'employeur peut prendre en charge les frais exposés pour l'alimentation de véhicules électriques.

Le bénéfice de cette prise en charge ne peut être cumulé avec celle prévue à l'article L. 3261-2.\n

\n
" } }, "LEGIARTI000019950560": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3261-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2008-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000019950560", "URL": "article/LEGI/ARTI/00/00/19/95/05/LEGIARTI000019950560.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880224", "#text": "Loi 82-684 1982-08-04 art. 3 I alinéa 1", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000006338623", "@num": "3", "#text": "Loi n°82-684 du 4 août 1982 - art. 3 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000019945372", "@num": "20", "#text": "LOI n°2008-1330\n du 17 décembre 2008 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019942966", "@nortexte": "BCFX0823210L", "@numtexte": "2008-1330", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-17" }, { "@id": "LEGITEXT000044507226", "#text": "Décret n°2021-1663 du 16 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044505665", "@nortexte": "ECOC2122036D", "@numtexte": "2021-1663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-16" }, { "@id": "LEGIARTI000018533568", "@num": "D3261-22", "#text": "Code du travail - art. D3261-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044507381", "@num": "R3261-13-5", "#text": "Code du travail - art. R3261-13-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019950562", "@fin": "2020-01-01", "#text": "Section 4 : Dispositions d'application.", "@debut": "2008-12-19" }, { "@id": "LEGISCTA000039785075", "@fin": "2999-01-01", "#text": "Section 5 : Dispositions d'application.", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178036", "@fin": "2999-01-01", "#text": "Chapitre Ier : Frais de transport", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160765", "@fin": "2999-01-01", "#text": "Titre VI : Avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145404", "@fin": "2999-01-01", "#text": "Livre II : Salaire et avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006902935", "@fin": "2008-12-19", "@num": "L3261-5", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950560", "@fin": "2020-01-01", "@num": "L3261-5", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039785043", "@fin": "2999-01-01", "@num": "L3261-5", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un décret en Conseil d'Etat détermine les modalités des prises en charge prévues par les articles L. 3261-2 et L. 3261-3, notamment pour les salariés ayant plusieurs employeurs et les salariés à temps partiel, ainsi que les sanctions pour contravention aux dispositions du présent chapitre.

" } }, "LEGIARTI000020080272": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R3261-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020080272", "URL": "article/LEGI/ARTI/00/00/20/08/02/LEGIARTI000020080272.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006338621", "@num": "1", "#text": "Loi n°82-684 du 4 août 1982 - art. 1 al 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000880224", "@numtexte": "82-684", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-04" }, { "@id": "LEGIARTI000020053933", "@num": "2", "#text": "Décret n°2008-1501\n du 30 décembre 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020017814", "@nortexte": "MTST0829547D", "@numtexte": "2008-1501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020080248", "@num": "R3261-10", "#text": "Code du travail - art. R3261-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000018533622", "@fin": "2009-01-01", "#text": "Section 1 Prise en charge des frais de transports publics dans la région Ile-de-france", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000020080275", "@fin": "2999-01-01", "#text": "Section 1 : Prise en charge des frais de transports publics", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533624", "@fin": "2999-01-01", "#text": "Chapitre Ier : Frais de transport", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533626", "@fin": "2999-01-01", "#text": "Titre VI : Avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018533916", "@fin": "2999-01-01", "#text": "Livre II : Salaire et avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018534660", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000018464861", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018533620", "@fin": "2009-01-01", "@num": "R3261-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020080272", "@fin": "2999-01-01", "@num": "R3261-1", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La prise en charge par l'employeur des titres d'abonnement, prévue à l'article L. 3261-2, est égale à 50 % du coût de ces titres pour le salarié.

" } }, "LEGIARTI000020549430": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-06-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549430", "URL": "article/LEGI/ARTI/00/00/20/54/94/LEGIARTI000020549430.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 61-I et II de la loi n° 2008-1443 du 30 décembre 2008 et de l'article 2-I (1°) de la loi n° 2008-1425 du 27 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000498443", "#text": "Loi du 26 avril 1917", "@sens": "source", "@cidtexte": "JORFTEXT000000498443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1917-04-26" }, { "@id": "JORFARTI000002063833", "@num": "96", "#text": "Loi du 30 décembre 1928 - art. 96", "@sens": "source", "@cidtexte": "JORFTEXT000000684913", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1928-12-30" }, { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000006435884", "@num": "9", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "JORFARTI000019996427", "@num": "149", "#text": "LOI n° 2008-1425 du 27 décembre 2008 - art. 149", "@sens": "source", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "JORFARTI000019996431", "@num": "150", "#text": "LOI n° 2008-1425 du 27 décembre 2008 - art. 150", "@sens": "source", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000006225697", "@num": "L225-192", "#text": "Code de commerce - art. L225-192", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce - art. L225-270", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. D531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845436", "@num": "L131-4", "#text": "Code de la sécurité sociale. - art. L131-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. 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L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. L3262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046194090", "@num": "L3312-5", "#text": "Code du travail - art. L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555986", "@num": "L122-12", "#text": "Code du service national - art. L122-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556003", "@num": "L130-3", "#text": "Code du service national - art. L130-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583367", "@num": "L321-13", "#text": "Code rural - art. L321-13", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901183", "@num": "L1237-9", "#text": "Code du travail - art. L1237-9", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902779", "@num": "L3153-3", "#text": "Code du travail - art. L3153-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ;

19° Dans la limite de 5, 19 € par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du chapitre II du titre VI du livre II de la troisième partie du code du travail, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre chargé du budget. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle de l'acquisition des titres-restaurant et arrondie, s'il y a lieu, au centime d'euro le plus proche.

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;
\n

\n
\n

19° bis l'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances dans les conditions et limite prévues aux articles L. 411-4 et L. 411-5 du code du tourisme ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° Les indemnités de départ en retraite, prévues à l'article L. 1237-9 du code du travail dans la limite de 3 050 euros ;

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis.L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail.

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art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

19° bis l'avantage résultant de la contribution de l'employeur à l'acquisition des chèques-vacances dans les conditions et limite prévues à la section 1 du chapitre Ier du titre Ier du livre IV du code du tourisme ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° Les indemnités de départ en retraite, prévues à l'article L. 1237-9 du code du travail dans la limite de 3 050 euros ;

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail.

" } }, "LEGIARTI000021629232": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-07", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021629232", "URL": "article/LEGI/ARTI/00/00/21/62/92/LEGIARTI000021629232.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 25 III : Le I de l'article 25 est applicable à compter de l'imposition des revenus de l'année 2009.

(2) : Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 85 II : Le I de l'article 85 s'applique aux indemnités versées à compter du 1er janvier 2010.

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"@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit (2) ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° Les indemnités de départ en retraite, prévues à l'article L. 1237-9 du code du travail dans la limite de 3 050 euros ;

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

38° Le revenu supplémentaire temporaire d'activité versé, en application du décret n° 2009-602 du 27 mai 2009 relatif au revenu supplémentaire temporaire d'activité, dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de La Réunion (1).

" } }, "LEGIARTI000021662981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-07" } }, "META_COMMUN": { "ID": "LEGIARTI000021662981", "URL": "article/LEGI/ARTI/00/00/21/66/29/LEGIARTI000021662981.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 25 III : Le I de l'article 25 est applicable à compter de l'imposition des revenus de l'année 2009.

(2) : Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 85 II : Le I de l'article 85 s'applique aux indemnités versées à compter du 1er janvier 2010.

(3) Loi n° 2009-1673 du 30 décembre 2009 article 100 III : Le II de l'article 100 s'applique aux indemnités de départ volontaire à la retraite versées à compter du 1er janvier 2010.
\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000006435884", "@num": "9", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit (2) ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé) (3)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

33° ter Les indemnités versées aux personnes souffrant de maladies radio-induites ou à leurs ayants droit, en application de la loi n° 2010-2 du 5 janvier 2010 relative à la reconnaissance et à l'indemnisation des victimes des essais nucléaires français ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000021960637": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021960637", "URL": "article/LEGI/ARTI/00/00/21/96/06/LEGIARTI000021960637.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 25 III : Le I de l'article 25 est applicable à compter de l'imposition des revenus de l'année 2009.

(2) : Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 85 II : Le I de l'article 85 s'applique aux indemnités versées à compter du 1er janvier 2010.

(3) Loi n° 2009-1673 du 30 décembre 2009 article 100 III : Le II de l'article 100 s'applique aux indemnités de départ volontaire à la retraite versées à compter du 1er janvier 2010.
\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000006435884", "@num": "9", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000021955359", "@num": "20", "#text": "LOI n°2010-241\n du 10 mars 2010 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000021954325", "@nortexte": "PRMX0925425L", "@numtexte": "2010-241", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-03-10" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000006225697", "@num": "L225-192", "#text": "Code de commerce - art. L225-192", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce - art. L225-270", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. D531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845436", "@num": "L131-4", "#text": "Code de la sécurité sociale. - art. L131-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454956", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045232415", "@num": "L136-1-3", "#text": "Code de la sécurité sociale. - art. L136-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. L3262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046194090", "@num": "L3312-5", "#text": "Code du travail - art. L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural et de la pêche maritime ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit (2) ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement d'un volontariat international en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e.L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique en application des articles L. 120-21 et L. 120-22 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ;

19° Dans la limite de 5,21 euros par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du chapitre II du titre VI du livre II de la troisième partie du code du travail, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre chargé du budget. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle de l'acquisition des titres-restaurant et arrondie, s'il y a lieu, au centime d'euro le plus proche.

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé) (3)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000022200723": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022200723", "URL": "article/LEGI/ARTI/00/00/22/20/07/LEGIARTI000022200723.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 25 III : Le I de l'article 25 est applicable à compter de l'imposition des revenus de l'année 2009.

(2) : Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 85 II : Le I de l'article 85 s'applique aux indemnités versées à compter du 1er janvier 2010.

(3) Loi n° 2009-1673 du 30 décembre 2009 article 100 III : Le II de l'article 100 s'applique aux indemnités de départ volontaire à la retraite versées à compter du 1er janvier 2010.

Modifications effectuées en conséquence de l'article 61 de la loi n° 2008-1443 du 30 décembre 2008 et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

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L225-192", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce - art. L225-270", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. 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L131-4-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454956", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045232415", "@num": "L136-1-3", "#text": "Code de la sécurité sociale. - art. L136-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. L3262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046194090", "@num": "L3312-5", "#text": "Code du travail - art. L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555986", "@num": "L122-12", "#text": "Code du service national - art. L122-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556003", "@num": "L130-3", "#text": "Code du service national - art. L130-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583367", "@num": "L321-13", "#text": "Code rural - art. L321-13", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583481", "@num": "L325-1", "#text": "Code rural - art. L325-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583483", "@num": "L325-2", "#text": "Code rural - art. L325-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585714", "@num": "L741-24", "#text": "Code rural - art. L741-24", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901183", "@num": "L1237-9", "#text": "Code du travail - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit (2) ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement du volontariat civil en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé) (3)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000022374914": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-08-24", "DATE_DEBUT": "2010-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022374914", "URL": "article/LEGI/ARTI/00/00/22/37/49/LEGIARTI000022374914.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504704", "#text": "LOI n° 83-634 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022374455", "@nor": "MTSF1001441D", "@num": "2010-676", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-676 du 21 juin 2010 instituant une prise en charge partielle du prix des titres d'abonnement correspondant aux déplacements effectués par les agents publics entre leur résidence habituelle et leur lieu de travail", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022374455", "@c_titre_court": "Décret n°2010-676 du 21 juin 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-676 du 21 juin 2010 instituant une prise en charge partielle du prix des titres d'abonnement correspondant aux déplacements effectués par les agents publics entre leur résidence habituelle et leur lieu de travail", "@debut": "2010-07-01", "@id_txt": "LEGITEXT000022374893", "@c_titre_court": "Décret n°2010-676 du 21 juin 2010" } ], "@ministere": "Ministère du travail, de la solidarité et de la fonction publique", "@date_publi": "2010-06-22", "@date_signature": "2010-06-21", "@num_parution_jo": "0142" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022374914", "@fin": "2023-08-24", "@num": "1", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047988116", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2023-08-24", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022374474", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
En application de l'article L. 3261-2 du code du travail, les fonctionnaires relevant de la loi du 13 juillet 1983 susvisée, les autres personnels civils de l'Etat, des collectivités territoriales, de leurs établissements publics administratifs, des établissements mentionnés à l'article 2 de la loi du 9 janvier 1986 susvisée, les agents publics des groupements d'intérêt public ainsi que les magistrats et les militaires bénéficient, dans les conditions prévues au présent décret, de la prise en charge partielle du prix des titres d'abonnement correspondant aux déplacements effectués au moyen de transports publics de voyageurs et de services publics de location de vélos entre leur résidence habituelle et leur lieu de travail.

" } }, "LEGIARTI000022495450": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3261-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2010-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000022495450", "URL": "article/LEGI/ARTI/00/00/22/49/54/LEGIARTI000022495450.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
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R3261-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910732", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189676", "@fin": "2008-12-19", "#text": "Section 3 : Chèques-transport", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000019950564", "@fin": "2999-01-01", "#text": "Section 3 : Prise en charge des frais de transports personnels.", "@debut": "2008-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178036", "@fin": "2999-01-01", "#text": "Chapitre Ier : Frais de transport", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160765", "@fin": "2999-01-01", "#text": "Titre VI : Avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145404", "@fin": "2999-01-01", "#text": "Livre II : Salaire et avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006902932", "@fin": "2008-12-19", "@num": "L3261-3", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950489", "@fin": "2010-07-14", "@num": "L3261-3", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022495450", "@fin": "2020-01-01", "@num": "L3261-3", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039785085", "@fin": "2999-01-01", "@num": "L3261-3", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Dans les mêmes conditions, l'employeur peut prendre en charge les frais exposés pour l'alimentation de véhicules électriques ou hybrides rechargeables et permettre la recharge desdits véhicules sur le lieu de travail.

Le bénéfice de cette prise en charge ne peut être cumulé avec celle prévue à l'article L. 3261-2.\n

\n
" } }, "LEGIARTI000023384023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023384023", "URL": "article/LEGI/ARTI/00/00/23/38/40/LEGIARTI000023384023.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 25 III : Le I de l'article 25 est applicable à compter de l'imposition des revenus de l'année 2009.

(2) : Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 85 II : Le I de l'article 85 s'applique aux indemnités versées à compter du 1er janvier 2010.

(3) Loi n° 2009-1673 du 30 décembre 2009 article 100 III : Le II de l'article 100 s'applique aux indemnités de départ volontaire à la retraite versées à compter du 1er janvier 2010.
\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. 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art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural et de la pêche maritime ;

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit (2) ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé) ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ; \n

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

b. L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement d'un volontariat international en application de l'article L. 122-12 du code du service national ;

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

d. L'indemnité versée dans le cadre d'un contrat de volontariat de solidarité internationale en application de l'article 7 de la loi n° 2005-159 du 23 février 2005 relative au contrat de volontariat de solidarité internationale ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique en application des articles L. 120-21 et L. 120-22 du code du service national ;

f. L'avantage résultant pour le bénévole de la contribution de l'association au financement de chèques-repas en application de l'article 12 de la loi n° 2006-586 du 23 mai 2006 relative à l'engagement éducatif ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

b) Les sommes versées par le salarié pour alimenter un plan d'épargne pour la retraite collectif dans les conditions du dernier alinéa de l'article L. 3153-3 du code du travail ou du deuxième alinéa de l'article L. 3334-8 du même code ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé) (3)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000023388926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000023388926", "URL": "article/LEGI/ARTI/00/00/23/38/89/LEGIARTI000023388926.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 25 III : Le I de l'article 25 est applicable à compter de l'imposition des revenus de l'année 2009.

(2) : Loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 article 85 II : Le I de l'article 85 s'applique aux indemnités versées à compter du 1er janvier 2010.

(3) Loi n° 2009-1673 du 30 décembre 2009 article 100 III : Le II de l'article 100 s'applique aux indemnités de départ volontaire à la retraite versées à compter du 1er janvier 2010.
\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000006435884", "@num": "9", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. 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art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - 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L130-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583367", "@num": "L321-13", "#text": "Code rural - art. L321-13", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583481", "@num": "L325-1", "#text": "Code rural - art. L325-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583483", "@num": "L325-2", "#text": "Code rural - art. L325-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585714", "@num": "L741-24", "#text": "Code rural - art. 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"@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural et de la pêche maritime ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit (2) ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies La prime de retour à l'emploi instituée par l'article L. 5133-1 du code du travail ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

b.L'indemnité mensuelle et l'indemnité supplémentaire versées dans le cadre de l'accomplissement d'un volontariat international en application de l'article L. 122-12 du code du service national ;

c. l'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé) (3)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000024189515": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024189515", "URL": "article/LEGI/ARTI/00/00/24/18/95/LEGIARTI000024189515.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 61 de la loi n° 2008-1443 du 30 décembre 2008 et de l'article 2-I (1°) de la loi n° 2010-1657 du 29 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "JORFTEXT000020676081", "#text": "Décret n°2009-602 du 27 mai 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000006225697", "@num": "L225-192", "#text": "Code de commerce - art. L225-192", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce - art. L225-270", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. D531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845436", "@num": "L131-4", "#text": "Code de la sécurité sociale. - art. L131-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural et de la pêche maritime ;

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé) ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ; \n

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique en application des articles L. 120-21 et L. 120-22 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

19° Dans la limite de 5,29 euros par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du chapitre II du titre VI du livre II de la troisième partie du code du travail, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre chargé du budget. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle de l'acquisition des titres-restaurant et arrondie, s'il y a lieu, au centime d'euro le plus proche.

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000025842529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2012-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000025842529", "URL": "article/LEGI/ARTI/00/00/25/84/25/LEGIARTI000025842529.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 2 et 8 de la loi n° 2011-851 du 20 juillet 2011.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "JORFTEXT000020676081", "#text": "Décret n°2009-602 du 27 mai 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000025819140", "@num": "1", "#text": "Décret n°2012-653 du 4 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025803650", "@nortexte": "EFIE1209360D", "@numtexte": "2012-653", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000006225697", "@num": "L225-192", "#text": "Code de commerce - art. 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L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021956566", "@num": "L120-21", "#text": "Code du service national - art. L120-21", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555986", "@num": "L122-12", "#text": "Code du service national - art. L122-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556003", "@num": "L130-3", "#text": "Code du service national - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural et de la pêche maritime ;

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé) ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ; \n

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique en application des articles L. 120-21 et L. 120-22 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

19° Dans la limite de 5,29 € par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du chapitre II du titre VI du livre II de la troisième partie du code du travail, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre chargé du budget. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle de l'acquisition des titres-restaurant et arrondie, s'il y a lieu, au centime d'euro le plus proche.

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

29° Les indemnités, l'allocation de vétérance personnelle ou de reversion et la prestation de fidélisation et de reconnaissance servies aux sapeurs-pompiers volontaires ou à leurs ayants droit, en application du titre III de la loi n° 96-370 du 3 mai 1996 relative au développement du volontariat dans les corps de sapeurs-pompiers ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° Les avantages résultant des opérations définies au 1° du 11 de l'article 39, dans la limite globale de 1 525 € par salarié, appréciée sur l'ensemble de la période couverte par l'accord mentionné au 2° du même article ;

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural et de la pêche maritime ;

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé) ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ; \n

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique en application des articles L. 120-21 et L. 120-22 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

30° Le pécule modulable d'incitation des militaires à une seconde carrière, versé en application du I de l'article 149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° (Périmé)

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter Les majorations de retraite ou de pension pour charges de famille ;

3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article L321-13 du code rural et de la pêche maritime ;

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé) ;

9° septies L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine instituée par l'article L. 117-3 du code de l'action sociale et des familles ; \n

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique en application des articles L. 120-21 et L. 120-22 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

30° Le pécule modulable d'incitation au départ des militaires, versé en application du I de l'article 38 de la loi n° 2013-1168 du 18 décembre 2013 relative à la programmation militaire pour les années 2014 à 2019 et portant diverses dispositions concernant la défense et la sécurité nationale ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° (Périmé)

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000028416932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028416932", "URL": "article/LEGI/ARTI/00/00/28/41/69/LEGIARTI000028416932.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

L'article 26 I h de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, en tant qu'il abroge le 3° de l'article 81 du code général des impôts, s'applique aux sommes attribuées aux héritiers d'exploitants agricoles ou aux conjoints d'héritiers d'exploitants agricoles qui participent directement et gratuitement à l'exploitation agricole après le 30 juin 2014.

De même l'article 26 I h s'applique aux aides versées à compter du 1er janvier 2014 en tant qu'il abroge le 9° septies de l'article 81 du code général des impôts.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "JORFTEXT000020676081", "#text": "Décret n°2009-602 du 27 mai 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "JORFARTI000028339093", "@num": "38", "#text": "LOI n° 2013-1168 du 18 décembre 2013 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000028338825", "@nortexte": "DEFX1317084L", "@numtexte": "2013-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000028402579", "@num": "26", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028402505", "@num": "5", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000006225697", "@num": "L225-192", "#text": "Code de commerce - art. L225-192", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce - art. L225-270", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. D531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845436", "@num": "L131-4", "#text": "Code de la sécurité sociale. - art. L131-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454956", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045232415", "@num": "L136-1-3", "#text": "Code de la sécurité sociale. - art. L136-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. L3262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046194090", "@num": "L3312-5", "#text": "Code du travail - art. L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021956566", "@num": "L120-21", "#text": "Code du service national - art. L120-21", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555986", "@num": "L122-12", "#text": "Code du service national - art. L122-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556003", "@num": "L130-3", "#text": "Code du service national - art. L130-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583367", "@num": "L321-13", "#text": "Code rural - art. L321-13", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583481", "@num": "L325-1", "#text": "Code rural - art. L325-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583483", "@num": "L325-2", "#text": "Code rural - art. L325-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585714", "@num": "L741-24", "#text": "Code rural - art. L741-24", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902932", "@num": "L3261-3", "#text": "Code du travail - art. L3261-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902968", "@num": "L3313-3", "#text": "Code du travail - art. L3313-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903659", "@num": "L5141-2", "#text": "Code du travail - art. L5141-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903903", "@num": "L5425-3", "#text": "Code du travail - art. L5425-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904706", "@num": "L7233-4", "#text": "Code du travail - art. L7233-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006685850", "@num": "L1121-11", "#text": "Code de la santé publique - art. L1121-11", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743192", "@num": "L511-1", "#text": "Code de la sécurité sociale. - art. L511-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745144", "@num": "L831-1", "#text": "Code de la sécurité sociale. - art. L831-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797908", "@num": "L322-12", "#text": "Code des assurances - art. L322-12", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797932", "@num": "L322-13", "#text": "Code des assurances - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter (Abrogé) ;

3° (Abrogé) ;

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé) ;

9° septies (Abrogé) ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique en application des articles L. 120-21 et L. 120-22 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° (Périmé)

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000029042367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-02", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029042367", "URL": "article/LEGI/ARTI/00/00/29/04/23/LEGIARTI000029042367.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

De même l'article 26 I h s'applique aux aides versées à compter du 1er janvier 2014 en tant qu'il abroge le 9° septies de l'article 81 du code général des impôts.

\n
\n

Modifications effectuées en conséquence de l'article 61 de la loi n° 2008-1443 du 30 décembre 2008 et de l'article 2-I [1°] de la loi n° 2013-1278 du 29 décembre 2013.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. 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art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021956566", "@num": "L120-21", "#text": "Code du service national - art. L120-21", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555986", "@num": "L122-12", "#text": "Code du service national - art. L122-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556003", "@num": "L130-3", "#text": "Code du service national - art. L130-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583367", "@num": "L321-13", "#text": "Code rural - art. L321-13", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583481", "@num": "L325-1", "#text": "Code rural - art. L325-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583483", "@num": "L325-2", "#text": "Code rural - art. L325-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585714", "@num": "L741-24", "#text": "Code rural - art. 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039108034", "@fin": "2020-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159084", "@fin": "2020-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910732", "@fin": "2021-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662199", "@fin": "2021-08-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976885", "@fin": "2022-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978375", "@fin": "2022-02-26", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter (Abrogé) ;

3° (Abrogé) ;

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé) ;

9° septies (Abrogé) ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique en application des articles L. 120-21 et L. 120-22 du code du service national ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

19° Dans la limite de 5,33 € par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du chapitre II du titre VI du livre II de la troisième partie du code du travail, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre chargé du budget. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle de l'acquisition des titres-restaurant et arrondie, s'il y a lieu, au centime d'euro le plus proche.

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° (Périmé)

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000029234215": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L124-13", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000029234215", "URL": "article/LEGI/ARTI/00/00/29/23/42/LEGIARTI000029234215.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029229103", "@num": "1", "#text": "LOI n°2014-788 du 10 juillet 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029223331", "@nortexte": "MENX1402669L", "@numtexte": "2014-788", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2014-07-10" }, { "@id": "LEGIARTI000029814152", "@num": "D124-4", "#text": "Code de l'éducation - art. D124-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029234264", "@num": "L124-18", "#text": "Code de l'éducation - art. L124-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029233818", "@num": "L124-5", "#text": "Code de l'éducation - art. L124-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042920211", "@num": "L8112-2", "#text": "Code du travail - art. L8112-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033025109", "@num": "L8223-1-1", "#text": "Code du travail - art. L8223-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031392050", "@num": "R8113-3-1", "#text": "Code du travail - art. R8113-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900896", "@num": "L1225-16", "#text": "Code du travail - art. L1225-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900917", "@num": "L1225-35", "#text": "Code du travail - art. L1225-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006900919", "@num": "L1225-37", "#text": "Code du travail - art. L1225-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902943", "@num": "L3262-1", "#text": "Code du travail - art. L3262-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029233447", "@fin": "2999-01-01", "#text": "Chapitre IV : Stages et périodes de formation en milieu professionnel.", "@debut": "2014-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006151328", "@fin": "2999-01-01", "#text": "Titre II : Objectifs et missions du service public de l'enseignement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006137617", "@fin": "2999-01-01", "#text": "Livre Ier : Principes généraux de l'éducation", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006120383", "@fin": "2999-01-01", "#text": "Première partie : Dispositions générales et communes", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095794", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006071191", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'éducation", "@debut": "2000-06-22", "@id_txt": "LEGITEXT000006071191", "@c_titre_court": "Code de l'éducation" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029234215", "@fin": "2999-01-01", "@num": "L124-13", "@etat": "VIGUEUR", "@debut": "2014-07-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas de grossesse, de paternité ou d'adoption, le stagiaire bénéficie de congés et d'autorisations d'absence d'une durée équivalente à celles prévues pour les salariés aux articles L. 1225-16 à L. 1225-28, L. 1225-35, L. 1225-37 et L. 1225-46 du code du travail.
\n
Pour les stages et les périodes de formation en milieu professionnel dont la durée est supérieure à deux mois et dans la limite de la durée maximale prévue à l'article L. 124-5 du présent code, la convention de stage doit prévoir la possibilité de congés et d'autorisations d'absence au bénéfice du stagiaire au cours de la période de formation en milieu professionnel ou du stage.
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Le stagiaire a accès au restaurant d'entreprise ou aux titres-restaurant prévus à l'article L. 3262-1 du code du travail, dans les mêmes conditions que les salariés de l'organisme d'accueil. Il bénéficie également de la prise en charge des frais de transport prévue à l'article L. 3261-2 du même code

" } }, "LEGIARTI000029321126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2014-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000029321126", "URL": "article/LEGI/ARTI/00/00/29/32/11/LEGIARTI000029321126.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

De même l'article 26 I h s'applique aux aides versées à compter du 1er janvier 2014 en tant qu'il abroge le 9° septies de l'article 81 du code général des impôts.

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Modifications effectuées en conséquence de l'article 61 de la loi n° 2008-1443 du 30 décembre 2008 et de l'article 2-I [1°] de la loi n° 2013-1278 du 29 décembre 2013.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. 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art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - 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L130-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583367", "@num": "L321-13", "#text": "Code rural - art. L321-13", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583481", "@num": "L325-1", "#text": "Code rural - art. L325-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583483", "@num": "L325-2", "#text": "Code rural - art. L325-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585714", "@num": "L741-24", "#text": "Code rural - art. 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039108034", "@fin": "2020-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159084", "@fin": "2020-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910732", "@fin": "2021-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662199", "@fin": "2021-08-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976885", "@fin": "2022-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978375", "@fin": "2022-02-26", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter (Abrogé) ;

3° (Abrogé) ;

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé) ;

9° septies (Abrogé) ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique en application des articles L. 120-21 et L. 120-22 du code du service national ;

17° ter Le versement complémentaire effectué par les sociétés coopératives de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978 portant statut de ces sociétés, à l'occasion de l'émission de parts sociales destinées exclusivement à leurs salariés ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° Lorsqu'elle est prise en charge par l'employeur, la part salariale du complément de cotisation d'assurance vieillesse, prévue à l'article L. 741-24 du code rural et de la pêche maritime ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° (Périmé)

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000029814152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D124-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029814152", "URL": "article/LEGI/ARTI/00/00/29/81/41/LEGIARTI000029814152.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048930898", "@num": "8", "#text": "Arrêté du 18 mai 2010 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022235468", "@nortexte": "SASP1003414A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-18" }, { "@id": "LEGIARTI000029813991", "@num": "1", "#text": "DÉCRET n°2014-1420 du 27 novembre 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029813186", "@nortexte": "MENS1422390D", "@numtexte": "2014-1420", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-27" }, { "@id": "LEGIARTI000035332265", "@num": "Annexe", "#text": "Arrêté du 27 février 2017 - art. Annexe (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000034157311", "@nortexte": "MENE1706130A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-27" }, { "@id": "LEGIARTI000029234215", "@num": "L124-13", "#text": "Code de l'éducation - art. L124-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029234217", "@num": "L124-14", "#text": "Code de l'éducation - art. L124-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029234219", "@num": "L124-15", "#text": "Code de l'éducation - art. L124-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585729", "@num": "L751-1", "#text": "Code rural - art. L751-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006586018", "@num": "L761-14", "#text": "Code rural - art. L761-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902019", "@num": "L2323-83", "#text": "Code du travail - art. L2323-83", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902943", "@num": "L3262-1", "#text": "Code du travail - art. L3262-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743161", "@num": "L412-8", "#text": "Code de la sécurité sociale. - art. L412-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029814078", "@fin": "2999-01-01", "#text": "Chapitre IV : Stages et périodes de formation en milieu professionnel", "@debut": "2014-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006137632", "@fin": "2999-01-01", "#text": "Titre II : Objectifs et missions du service public de l'enseignement.", "@debut": "2004-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006120397", "@fin": "2999-01-01", "#text": "Livre Ier : Principes généraux de l'éducation.", "@debut": "2004-07-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095806", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2004-07-17" } ] }, "@cid": "LEGITEXT000006071191", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'éducation", "@debut": "2000-06-22", "@id_txt": "LEGITEXT000006071191", "@c_titre_court": "Code de l'éducation" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029814152", "@fin": "2999-01-01", "@num": "D124-4", "@etat": "VIGUEUR", "@debut": "2014-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La convention de stage est signée par l'établissement d'enseignement, l'organisme d'accueil, le stagiaire ou son représentant légal, l'enseignant référent et le tuteur de stage. Elle comporte les mentions obligatoires suivantes :
\n
1° L'intitulé complet du cursus ou de la formation du stagiaire et son volume horaire par année d'enseignement ou par semestre d'enseignement, selon les cas ;
\n
2° Le nom de l'enseignant référent de l'établissement d'enseignement et le nom du tuteur dans l'organisme d'accueil ;
\n
3° Les compétences à acquérir ou à développer au cours de la période de formation en milieu professionnel ou du stage ;
\n
4° Les activités confiées au stagiaire en fonction des objectifs de formation et des compétences à acquérir définies au 3° et validées par l'organisme d'accueil ;
\n
5° Les dates du début et de la fin de la période de formation en milieu professionnel ou du stage ainsi que la durée totale prévue, calculée selon les modalités prévues à l'article D. 124-6 ;
\n
6° La durée hebdomadaire de présence effective du stagiaire dans l'organisme d'accueil et sa présence, le cas échéant, la nuit, le dimanche ou des jours fériés, en application de l'article L. 124-14 ;
\n
7° Les conditions dans lesquelles l'enseignant référent de l'établissement d'enseignement et le tuteur dans l'organisme d'accueil assurent l'encadrement et le suivi du stagiaire ;
\n
8° Le montant de la gratification versée au stagiaire et les modalités de son versement, le cas échéant ;
\n
9° Le régime de protection sociale dont bénéficie le stagiaire, y compris la protection en cas d'accident du travail, conformément aux a, b et f du 2° de l'article L. 412-8 du code de la sécurité sociale ou aux 1° et 8° du II de l'article L. 751-1 du code rural et de la pêche maritime et au 1° de l'article L. 761-14 du même code ainsi que, le cas échéant, l'obligation faite au stagiaire de justifier d'une assurance couvrant sa responsabilité civile ;
\n
10° Les conditions dans lesquelles le stagiaire est autorisé à s'absenter, notamment dans le cadre d'obligations attestées par l'établissement d'enseignement et des congés et autorisations d'absence mentionnés à l'article L. 124-13 ;
\n
11° Les modalités de suspension et de résiliation de la convention de stage ;
\n
12° Les modalités de validation du stage ou de la période de formation en milieu professionnel en cas d'interruption, conformément à l'article L. 124-15 ;
\n
13° La liste des avantages offerts par l'organisme d'accueil au stagiaire, notamment l'accès au restaurant d'entreprise ou aux titres-restaurant prévus à l'article L. 3262-1 du code du travail et la prise en charge des frais de transport prévue à l'article L. 3261-2 du même code, le cas échéant, ainsi que les activités sociales et culturelles mentionnées à l'article L. 2323-83 du code du travail ;
\n
14° Les clauses du règlement intérieur de l'organisme d'accueil qui sont applicables au stagiaire, le cas échéant ;
\n
15° Les conditions de délivrance de l'attestation de stage prévue à l'article D. 124-9.
\n
La convention de stage peut faire l'objet d'avenants, notamment en cas de report ou de suspension de la période de formation en milieu professionnel ou du stage.

" } }, "LEGIARTI000030700497": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-07-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030700497", "URL": "article/LEGI/ARTI/00/00/30/70/04/LEGIARTI000030700497.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Modifications effectuées en conséquence des articles 30-I et 64-I [7°] de la loi n° 2014-856 du 31 juillet 2014, de l'article 29-I [4°] de la loi n° 2001-152 du 19 février 2001, de l'article 2-II de la loi n° 2014-1654 du 29 décembre 2014 et de l'article 4 [11°] de l'ordonnance n° 2010-104 du 28 janvier 2010.
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "JORFTEXT000020676081", "#text": "Décret n°2009-602 du 27 mai 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "JORFARTI000028339093", "@num": "38", "#text": "LOI n° 2013-1168 du 18 décembre 2013 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000028338825", "@nortexte": "DEFX1317084L", "@numtexte": "2013-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000030675073", "@num": "1", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce - art. L225-270", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. 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L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045232415", "@num": "L136-1-3", "#text": "Code de la sécurité sociale. - art. L136-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. 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L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701064", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021956566", "@num": "L120-21", "#text": "Code du service national - art. L120-21", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555986", "@num": "L122-12", "#text": "Code du service national - art. L122-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556003", "@num": "L130-3", "#text": "Code du service national - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés) ;

b (Transféré sous le b de l'article 80 ter) ;

2° ter (Abrogé) ;

3° (Abrogé) ;

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé) ;

9° septies (Abrogé) ;

11° (Abrogé) ;

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées) ;

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint) ;

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé) ;

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique ou d'un volontariat associatif en application des articles L. 120-21 et L. 120-22 du code du service national ;

17° bis (Sans objet) ;

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

19° Dans la limite de 5,36 € par titre, le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du chapitre II du titre VI du livre II de la troisième partie du code du travail, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre chargé du budget. La limite d'exonération est relevée chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédant celle de l'acquisition des titres-restaurant et arrondie, s'il y a lieu, au centime d'euro le plus proche.

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé) ;

b. (Abrogé) ;

d. (disjoint) ;

21° (Abrogé) ;

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° (Sans objet) ;

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° (Périmé)

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° abrogé ;

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

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R3423-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159084", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189676", "@fin": "2008-12-19", "#text": "Section 3 : Chèques-transport", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000019950564", "@fin": "2999-01-01", "#text": "Section 3 : Prise en charge des frais de transports personnels.", "@debut": "2008-12-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178036", "@fin": "2999-01-01", "#text": "Chapitre Ier : Frais de transport", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160765", "@fin": "2999-01-01", "#text": "Titre VI : Avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145404", "@fin": "2999-01-01", "#text": "Livre II : Salaire et avantages divers", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031051461", "@fin": "2016-01-01", "@num": "L3261-3-1", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814859", "@fin": "2018-12-31", "@num": "L3261-3-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985601", "@fin": "2020-01-01", "@num": "L3261-3-1", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039785083", "@fin": "2022-01-01", "@num": "L3261-3-1", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042913106", "@fin": "2999-01-01", "@num": "L3261-3-1", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'employeur prend en charge, dans les conditions prévues à l'article L. 3261-4, tout ou partie des frais engagés par ses salariés se déplaçant à vélo ou à vélo à assistance électrique entre leur résidence habituelle et leur lieu de travail, sous la forme d'une \" indemnité kilométrique vélo \", dont le montant est fixé par décret.

Le bénéfice de cette prise en charge peut être cumulé, dans des conditions fixées par décret, avec celle prévue à l'article L. 3261-2 et avec le remboursement de l'abonnement de transport lorsqu'il s'agit d'un trajet de rabattement vers une gare ou une station ou lorsque le salarié réside hors du périmètre de transport urbain.

\n
" } }, "LEGIARTI000031065774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031065774", "URL": "article/LEGI/ARTI/00/00/31/06/57/LEGIARTI000031065774.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Modifications effectuées en conséquence des articles 30-I et 64-I [7°] de la loi n° 2014-856 du 31 juillet 2014, de l'article 29-I [4°] de la loi n° 2001-152 du 19 février 2001, de l'article 2-II de la loi n° 2014-1654 du 29 décembre 2014 et de l'article 4 [11°] de l'ordonnance n° 2010-104 du 28 janvier 2010.
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "JORFTEXT000020676081", "#text": "Décret n°2009-602 du 27 mai 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "JORFARTI000028339093", "@num": "38", "#text": "LOI n° 2013-1168 du 18 décembre 2013 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000028338825", "@nortexte": "DEFX1317084L", "@numtexte": "2013-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000031048191", "@num": "50", "#text": "LOI n°2015-992 du 17 août 2015 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce - art. 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L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021956566", "@num": "L120-21", "#text": "Code du service national - art. L120-21", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555986", "@num": "L122-12", "#text": "Code du service national - art. L122-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556003", "@num": "L130-3", "#text": "Code du service national - art. L130-3", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583367", "@num": "L321-13", "#text": "Code rural - art. L321-13", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583481", "@num": "L325-1", "#text": "Code rural - art. L325-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583483", "@num": "L325-2", "#text": "Code rural - art. L325-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585714", "@num": "L741-24", "#text": "Code rural - art. L741-24", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902931", "@num": "L3261-2", "#text": "Code du travail - art. L3261-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902932", "@num": "L3261-3", "#text": "Code du travail - art. L3261-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902968", "@num": "L3313-3", "#text": "Code du travail - art. L3313-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903659", "@num": "L5141-2", "#text": "Code du travail - art. L5141-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903903", "@num": "L5425-3", "#text": "Code du travail - art. L5425-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904706", "@num": "L7233-4", "#text": "Code du travail - art. L7233-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006685850", "@num": "L1121-11", "#text": "Code de la santé publique - art. L1121-11", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743192", "@num": "L511-1", "#text": "Code de la sécurité sociale. - art. 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés)

b (Transféré sous le b de l'article 80 ter)

2° ter (Abrogé)

3° (Abrogé)

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies (Abrogé)

9° septies (Abrogé)

11° (Abrogé)

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées)

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint)

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé)

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique ou d'un volontariat associatif en application des articles L. 120-21 et L. 120-22 du code du service national ;

17° bis (Sans objet)

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

19° ter a. L'avantage résultant de la prise en charge obligatoire par l'employeur du prix des titres d'abonnement souscrits par les salariés pour les déplacements effectués au moyen de transports publics de voyageurs ou de services publics de location de vélos entre leur résidence habituelle et leur lieu de travail, conformément à l'article L. 3261-2 du code du travail, ainsi que celui résultant de l'indemnité kilométrique pouvant être versée par l'employeur pour couvrir les frais engagés par ses salariés pour leurs déplacements entre leur résidence habituelle et leur lieu de travail effectués au moyen d'un vélo ou d'un vélo à assistance électrique ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé)

b. (Abrogé)

d. (disjoint)

21° (Abrogé)

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° (Sans objet)

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° (Périmé)

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° (Abrogé)

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000031088032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031088032", "URL": "article/LEGI/ARTI/00/00/31/08/80/LEGIARTI000031088032.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Modifications effectuées en conséquence des articles 30-I et 64-I [7°] de la loi n° 2014-856 du 31 juillet 2014, de l'article 29-I [4°] de la loi n° 2001-152 du 19 février 2001, de l'article 2-II de la loi n° 2014-1654 du 29 décembre 2014 et de l'article 4 [11°] de l'ordonnance n° 2010-104 du 28 janvier 2010.
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "JORFTEXT000020676081", "#text": "Décret n°2009-602 du 27 mai 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "JORFARTI000028339093", "@num": "38", "#text": "LOI n° 2013-1168 du 18 décembre 2013 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000028338825", "@nortexte": "DEFX1317084L", "@numtexte": "2013-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000031057684", "@num": "59", "#text": "LOI n°2015-994 du 17 août 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000031046061", "@nortexte": "ETSX1508596L", "@numtexte": "2015-994", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce - art. L225-270", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. 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L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. L3262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046194090", "@num": "L3312-5", "#text": "Code du travail - art. L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. 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L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302540", "@num": "80 ter", "#text": "Code général des impôts, CGI. - art. 80 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302562", "@num": "81 ter", "#text": "Code général des impôts, CGI. - art. 81 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031088121", "@num": "L120-21", "#text": "Code du service national - art. L120-21 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006555986", "@num": "L122-12", "#text": "Code du service national - art. L122-12", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006556003", "@num": "L130-3", "#text": "Code du service national - art. 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"@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont affranchis de l'impôt :

1° bis a et c (Abrogés)

b (Transféré sous le b de l'article 80 ter)

2° ter (Abrogé)

3° (Abrogé)

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies La prime d'activité mentionnée à l'article L. 841-1 du code de la sécurité sociale ;

9° septies (Abrogé)

11° (Abrogé)

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées)

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint)

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé)

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique ou d'un volontariat associatif en application des articles L. 120-21 et L. 120-22 du code du service national ;

17° bis (Sans objet)

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et dans la limite de la somme de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé)

b. (Abrogé)

d. (disjoint)

21° (Abrogé)

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° (Sans objet)

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° (Périmé)

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° (Abrogé)

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

" } }, "LEGIARTI000031782253": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031782253", "URL": "article/LEGI/ARTI/00/00/31/78/22/LEGIARTI000031782253.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Modifications effectuées en conséquence des articles 30-I et 64-I [7°] de la loi n° 2014-856 du 31 juillet 2014, de l'article 29-I [4°] de la loi n° 2001-152 du 19 février 2001, de l'article 2-II de la loi n° 2014-1654 du 29 décembre 2014 et de l'article 4 [11°] de l'ordonnance n° 2010-104 du 28 janvier 2010.
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n° 78-763 du 19 juillet 1978 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "JORFTEXT000000184000", "#text": "Loi n°94-488 du 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006658140", "@num": "2", "#text": "Loi n°94-488 du 11 juin 1994 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000184000", "@nortexte": "PARX9400035L", "@numtexte": "94-488", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-11" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "LOI n° 94-679 du 8 août 1994 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000742398", "#text": "LOI n° 96-370 du 3 mai 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000742398", "@nortexte": "INTX9400179L", "@numtexte": "96-370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-05-03" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 51", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006758086", "@num": "41", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006320726", "@num": "47", "#text": "Loi n° 99-1173 du 30 décembre 1999 - art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006758311", "@num": "53", "#text": "Loi n° 2000-1257 du 23 décembre 2000 - art. 53", "@sens": "source", "@cidtexte": "JORFTEXT000000579088", "@nortexte": "MESX0000144L", "@numtexte": "2000-1257", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-23" }, { "@id": "JORFARTI000002462083", "@num": "7", "#text": "Loi n° 2005-159 du 23 février 2005 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000257503", "@nortexte": "MAEX0300170L", "@numtexte": "2005-159", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000006435887", "@num": "12", "#text": "LOI n° 2006-586 du 23 mai 2006 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000607509", "@nortexte": "MJSX0500004L", "@numtexte": "2006-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-05-23" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "JORFARTI000019996431", "@num": "150", "#text": "LOI n° 2008-1425 du 27 décembre 2008 - art. 150 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "JORFTEXT000020676081", "#text": "Décret n°2009-602 du 27 mai 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020676081", "@nortexte": "MTSA0910478D", "@numtexte": "2009-602", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-05-27" }, { "@id": "JORFARTI000028339093", "@num": "38", "#text": "LOI n° 2013-1168 du 18 décembre 2013 - art. 38 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000028338825", "@nortexte": "DEFX1317084L", "@numtexte": "2013-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-18" }, { "@id": "LEGIARTI000031757285", "@num": "15", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031734618", "@num": "133", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 133", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000006226508", "@num": "L225-270", "#text": "Code de commerce - art. L225-270", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. 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"@num": "81", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307825", "@fin": "1989-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307826", "@fin": "1991-06-24", "@num": "81", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307827", "@fin": "1993-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307828", "@fin": "1993-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307829", "@fin": "1994-09-02", "@num": "81", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307836", "@fin": "2001-03-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2001-02-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307837", "@fin": "2002-03-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307838", "@fin": "2002-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307839", "@fin": "2003-08-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307840", "@fin": "2004-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307841", "@fin": "2004-08-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307842", "@fin": "2004-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307843", "@fin": "2005-01-19", "@num": "81", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307844", "@fin": "2005-02-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307845", "@fin": "2005-01-01", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307846", "@fin": "2005-07-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307847", "@fin": "2005-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307848", "@fin": "2006-03-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307849", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307850", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307851", "@fin": "2007-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307852", "@fin": "2007-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923941", "@fin": "2008-04-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620236", "@fin": "2008-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019353448", "@fin": "2009-04-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549430", "@fin": "2009-06-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869370", "@fin": "2009-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020899207", "@fin": "2010-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": 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Sont affranchis de l'impôt :

1° bis a et c (Abrogés)

b (Transféré sous le b de l'article 80 ter)

2° ter (Abrogé)

3° (Abrogé)

b. L'allocation de reconnaissance prévue aux I et I bis de l'article 47 de la loi de finances rectificative pour 1999 (n° 99-1173 du 30 décembre 1999) en faveur respectivement des personnes désignées au premier alinéa de l'article 2 de la loi n° 94-488 du 11 juin 1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie et de leurs conjoints ou ex-conjoints survivants non remariés ;

c) L'allocation prévue à l'article 133 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 ;

5° et 6° (Repris avec le 4°) ;

7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;

8° Les indemnités temporaires, à hauteur de 50 % de leur montant, ainsi que les prestations et rentes viagères, servies aux victimes d'accidents du travail ou à leurs ayants droit ;

9° ter La prestation de compensation servie en vertu des dispositions de l'article L. 245-1 du code de l'action sociale et des familles ;

9° quater La prime forfaitaire instituée par l'article L. 5425-3 du code du travail ;

9° quinquies La prime d'activité mentionnée à l'article L. 841-1 du code de la sécurité sociale ;

9° septies (Abrogé)

11° (Abrogé)

12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L222-2 du code de la mutualité ;

13° (Dispositions périmées)

14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;

14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;

14° ter L'indemnité prévue par l'article L. 1121-11 du code de la santé publique ;

15° Les prestations, visées aux articles L. 325-1 et L. 325-2 du code rural et de la pêche maritime dans le cadre de l'entraide entre agriculteurs.

Ces dispositions pourront être étendues par décret en conseil d'Etat aux départements d'outre-mer ;

16° (disjoint)

16° bis et 16 ter (Transférés sous l'article 81 ter) ;

16° quater (Périmé)

c. L'allocation et la prime versées dans le cadre du contrat de volontariat pour l'insertion conformément à l'article L. 130-3 du code du service national ;

e. L'indemnité versée, les prestations de subsistance, d'équipement et de logement ainsi que l'avantage résultant de la contribution de la personne morale agréée au financement des titres-repas dans le cadre d'un engagement de service civique ou d'un volontariat associatif en application des articles L. 120-21 et L. 120-22 du code du service national ;

17° bis (Sans objet)

18° a) Les sommes versées par l'entreprise en application de plans d'épargne constitués conformément aux dispositions du titre III du livre III de la troisième partie du code du travail ;

Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le même chapitre II ;

b. L'avantage résultant de la prise en charge par l'employeur des frais de carburant ou des frais exposés pour l'alimentation de véhicules électriques engagés par les salariés dans les conditions prévues à l'article L. 3261-3 du code du travail et des frais mentionnés à l'article L. 3261-3-1 du même code, dans la limite globale de 200 € par an ;

20° Les attributions gratuites d'actions :

a. (Abrogé)

b. (Abrogé)

d. (disjoint)

21° (Abrogé)

22° (Abrogé)

26° L'indemnisation ou, le cas échéant, la valeur des actions attribuées à ce titre, prévue à l'article L. 225-270 du code de commerce ;

28° (Sans objet)

30° bis L'indemnité de départ volontaire versée en application du I de l'article 150 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 ;

31° (Périmé)

32° L'indemnité de cessation d'activité prévue au V de l'article 41 de la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) ;

34° (Abrogé)

35° L'aide financière de l'Etat mentionnée à l'article L. 5141-2 du code du travail ;

37° L'aide financière mentionnée aux articles L. 7233-4 et L. 7233-5 du code du travail ;

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L'employeur peut prendre en charge, dans les conditions prévues à l'article L. 3261-4, tout ou partie des frais engagés par ses salariés pour leurs déplacements à vélo ou à vélo à assistance électrique entre leur résidence habituelle et leur lieu de travail, sous la forme d'une \" indemnité kilométrique vélo \", dont le montant est fixé par décret.

Le bénéfice de cette prise en charge peut être cumulé, dans des conditions fixées par décret, avec celle prévue à l'article L. 3261-2 lorsqu'il s'agit d'un trajet de rabattement vers une gare ou une station.

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Le bénéfice de la prise en charge des frais engagés pour se déplacer à vélo ou à vélo à assistance électrique pour les trajets de rabattement vers des arrêts de transport public peut être cumulé avec la prise en charge des abonnements de transport collectif ou de service public de location de vélo prévue à l'article L. 3261-2, à condition que ces abonnements ne permettent pas d'effectuer ces mêmes trajets.
\n
Le trajet de rabattement effectué à vélo pris en compte pour le calcul de la prise en charge des frais engagés pour se déplacer à vélo ou à vélo à assistance électrique correspond à la distance la plus courte entre la résidence habituelle du salarié ou le lieu de travail et la gare ou la station de transport collectif.

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Modification effectuée en conséquence de l'article 2-I-1° de la loi n° 2015-1785 du 29 décembre 2015.

Article L3261-2 AUTONOME MODIFIE, en vigueur du 01/05/2008 au 01/05/2008 (Code du travail)