{ "article": { "LEGIARTI000017730721": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017730721", "URL": "article/LEGI/ARTI/00/00/17/73/07/LEGIARTI000017730721.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017841866", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017841876", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017730667", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions relatives aux recettes des régimes obligatoires de base et des organismes concourant à leur financement", "@debut": "2007-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017730680", "@fin": "2999-01-01", "#text": "TROISIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE GÉNÉRAL POUR 2008", "@debut": "2007-12-22" } ] }, "@cid": "JORFTEXT000017726554", "@nor": "BCFX0766311L", "@num": "2007-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1786 du 19 décembre 2007 de financement de la sécurité sociale pour 2008", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017726554", "@c_titre_court": "LOI n° 2007-1786 du 19 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1786 du 19 décembre 2007 de financement de la sécurité sociale pour 2008 (1)", "@debut": "2007-12-22", "@id_txt": "LEGITEXT000017730663", "@c_titre_court": "LOI n° 2007-1786 du 19 décembre 2007" } ], "@date_publi": "2007-12-21", "@date_signature": "2007-12-19" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000017730721", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017726688", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

Code de la sécurité sociale.
\nArt. L651-3\nArt. L651-1\n
\n

" } }, "LEGIARTI000017841866": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017841866", "URL": "article/LEGI/ARTI/00/00/17/84/18/LEGIARTI000017841866.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684004", "#text": "Loi n° 47-1775 du 10 septembre 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 art. 33 al. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006775601", "@num": "2", "#text": "Décret du 30 novembre 1990 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534307", "@nortexte": "AGRS9000733D", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-11-30" }, { "@id": "LEGITEXT000006067548", "#text": "Décret n°91-1268 du 19 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776286", "@num": "1", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776287", "@num": "2", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000006776288", "@num": "3", "#text": "Décret n°91-1268 du 19 décembre 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000514676", "@nortexte": "SPSS9102592D", "@numtexte": "91-1268", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGITEXT000006067920", "#text": "Décret n°93-1306 du 9 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006777329", "@num": "7", "#text": "Décret n°93-1306 du 9 décembre 1993 - art. 7 (An)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881131", "@nortexte": "SPSS9302310D", "@numtexte": "93-1306", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-09" }, { "@id": "LEGIARTI000006329616", "@num": "4", "#text": "Décret n°95-85 du 26 janvier 1995 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000369208", "@nortexte": "COMK9504002D", "@numtexte": "95-85", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-26" }, { "@id": "LEGIARTI000006770993", "@num": "1", "#text": "Décret n°95-1153 du 2 novembre 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555984", "@nortexte": "SPSS9502928D", "@numtexte": "95-1153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-02" }, { "@id": "LEGIARTI000006319596", "@num": "77", "#text": "Loi n°96-314 du 12 avril 1996 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319597", "@num": "78", "#text": "Loi n°96-314 du 12 avril 1996 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGITEXT000005624329", "#text": "Arrêté du 19 septembre 1997", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGIARTI000006790979", "@num": "1", "#text": "Arrêté du 19 septembre 1997 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000384602", "@nortexte": "MESS9722925A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-19" }, { "@id": "LEGITEXT000005625478", "#text": "Arrêté du 18 mars 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGIARTI000006791083", "@num": "1", "#text": "Arrêté du 18 mars 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204227", "@nortexte": "MESS9821173A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-03-18" }, { "@id": "LEGITEXT000005626678", "#text": "Arrêté du 17 septembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006791327", "@num": "1", "#text": "Arrêté du 17 septembre 1998 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740596", "@nortexte": "MESS9823040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-09-17" }, { "@id": "LEGIARTI000006321151", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321459", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006219123", "@num": "1", "#text": "Arrêté du 2 mai 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000603149", "@nortexte": "SANS0321580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-05-02" }, { "@id": "LEGIARTI000006226276", "@num": "1", "#text": "Arrêté du 2 décembre 2003 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000431272", "@nortexte": "SANS0324663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-12-02" }, { "@id": "LEGIARTI000006321767", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006237431", "@num": "1", "#text": "Arrêté du 21 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000423977", "@nortexte": "SANS0424348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-21" }, { "@id": "LEGIARTI000006237432", "@num": "2", "#text": "Arrêté du 21 décembre 2004 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000423977", "@nortexte": "SANS0424348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-12-21" }, { "@id": "LEGIARTI000017730721", "@num": "23", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGITEXT000018207320", "#text": "Arrêté du 22 février 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018206689", "@nortexte": "BCFS0805136A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000018207323", "@num": "1", "#text": "Arrêté du 22 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018206689", "@nortexte": "BCFS0805136A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-22" }, { "@id": "LEGIARTI000018439060", "@num": "1", "#text": "Arrêté du 18 mars 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018438275", "@nortexte": "BCFS0807038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-18" }, { "@id": "LEGITEXT000019873690", "#text": "Arrêté du 2 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872519", "@nortexte": "BCFS0828152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-02" }, { "@id": "LEGIARTI000019873704", "@num": "1", "#text": "Arrêté du 2 décembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872519", "@nortexte": "BCFS0828152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-02" }, { "@id": "LEGIARTI000019873700", "@num": "2", "#text": "Arrêté du 2 décembre 2008 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019872519", "@nortexte": "BCFS0828152A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-02" }, { "@id": "LEGIARTI000020672714", "@num": "1", "#text": "Arrêté du 25 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671901", "@nortexte": "BCFS0911828A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-25" }, { "@id": "LEGIARTI000021069219", "@num": "1", "#text": "Arrêté du 21 septembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021068545", "@nortexte": "BCFS0921917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000021069221", "@num": "2", "#text": "Arrêté du 21 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021068545", "@nortexte": "BCFS0921917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000022966717", "@num": "1", "#text": "Arrêté du 22 octobre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965283", "@nortexte": "BCRS1027253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-22" }, { "@id": "LEGIARTI000023230217", "@num": "1", "#text": "Arrêté du 7 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023229714", "@nortexte": "BCRS1031672A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-07" }, { "@id": "LEGIARTI000026364541", "@num": "1", "#text": "Arrêté du 3 septembre 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026364214", "@nortexte": "EFIS1233625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-09-03" }, { "@id": "LEGITEXT000030581307", "#text": "ARRÊTÉ du 27 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030558894", "@nortexte": "AFSS1510277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-27" }, { "@id": "LEGIARTI000030581316", "@num": "1", "#text": "ARRÊTÉ du 27 avril 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030558894", "@nortexte": "AFSS1510277A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-27" }, { "@id": "LEGIARTI000043654456", "@num": "2", "#text": "Arrêté du 22 mars 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038318472", "@nortexte": "ECOM1830220A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-22" }, { "#text": "CGI 256 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000043561017", "#text": "Décret n°2021-686 du 28 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043558025", "@nortexte": "SSAS2105427D", "@numtexte": "2021-686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-05-28" }, { "@id": "LEGIARTI000047627492", "@num": "7", "#text": "Décret n°2023-436 du 3 juin 2023 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047625782", "@nortexte": "MTRS2311551D", "@numtexte": "2023-436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-03" }, { "@id": "LEGIARTI000006654292", "@num": "L511-1", "#text": "Code monétaire et financier - art. L511-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale.", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966818", "@num": "D621-2", "#text": "Code de la sécurité sociale. - art. D621-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043656764", "@num": "D621-3", "#text": "Code de la sécurité sociale. - art. D621-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738187", "@num": "D651-1", "#text": "Code de la sécurité sociale. - art. D651-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738248", "@num": "D651-17", "#text": "Code de la sécurité sociale. - art. D651-17 (An)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738189", "@num": "D651-2", "#text": "Code de la sécurité sociale. - art. D651-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738193", "@num": "D651-3", "#text": "Code de la sécurité sociale. - art. D651-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924908", "@num": "D651-4", "#text": "Code de la sécurité sociale. - art. 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Il est institué, au profit du régime social des indépendants mentionné à l'article L. 611-1, ainsi qu'au profit du Fonds de solidarité vieillesse mentionné à l'article L. 135-1 et du Fonds de réserve pour les retraites mentionné à l'article L. 135-6, une contribution sociale de solidarité à la charge :

1°) Des sociétés anonymes et des sociétés par actions simplifiées, quelles que soient, le cas échéant, la nature et la répartition de leur capital ;

2°) Des sociétés à responsabilité limitée ;

3°) Des sociétés en commandite ;

4°) Des personnes morales de droit public dans les limites de leur activité concurrentielle ;

4° bis) Des groupements d'intérêt public assujettis à la taxe sur la valeur ajoutée en application de dispositions du chapitre Ier du titre II de la première partie du livre Ier du code général des impôts autres que celles de l'article 256 B ;

5°) Des personnes morales dont le siège est situé hors du territoire de la France métropolitaine ou des départements d'outre-mer, à raison des affaires réalisées sur ce territoire et le rendant passibles de l'impôt sur les sociétés ;

6°) Des sociétés en nom collectif ;

7°) Des groupements d'intérêt économique ;

8°) Des groupements européens d'intérêt économique à raison des affaires réalisées sur le territoire de la France métropolitaine ou des départements d'outre-mer ;

9°) Des organismes suivants, non mentionnés aux 1° à 8° :

établissements et entreprises exerçant l'activité définie à l'article L. 511-1 du code monétaire et financier et relevant des chapitres Ier à VII ainsi que de la section 2 du chapitre VIII du titre Ier du livre V du même code, entreprises d'assurance, de capitalisation et de réassurance de toute nature régies par le code des assurances, mutuelles et unions de mutuelles relevant du livre II du code de la mutualité, institutions de prévoyance et unions d'institutions de prévoyance relevant du titre III du livre IX du présent code et institutions de prévoyance relevant du II de l'article L. 727-2 du code rural ;

10°) Des sociétés ou organismes non visés aux 1° à 9° qui sont régis par la loi n° 47-1775 du 10 septembre 1947 portant statut de la coopération, à l'exception de ceux visés à l'article L. 521-1 du code rural qui ont pour objet exclusif d'assurer l'approvisionnement de leurs associés coopérateurs en leur procurant les produits, les équipements, les instruments et les animaux nécessaires à leurs exploitations agricoles et des sociétés coopératives agricoles ayant pour objet exclusif l'utilisation de matériels agricoles par les associés coopérateurs ;

11°) Des sociétés européennes au sens de l'article L. 229-1 du code de commerce et des sociétés coopératives européennes, au sens du règlement (CE) 1435/2003 du Conseil du 22 juillet 2003 relatif au statut de la société coopérative européenne.

" } }, "LEGIARTI000017841876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017841876", "URL": "article/LEGI/ARTI/00/00/17/84/18/LEGIARTI000017841876.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Loi n° 2004-1370 du 20 décembre 2004 art. 8 V : les dispositions du présent article entrent en vigueur pour la contribution due à compter du 1er janvier 2005.
\n
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La contribution sociale de solidarité est annuelle. Son taux est fixé par décret, dans la limite de 0,13 % du chiffre d'affaires défini à l'article L. 651-5. Elle n'est pas perçue lorsque le chiffre d'affaires de la société est inférieur à 760 000 euros. Des décrets peuvent prévoir un plafonnement en fonction de la marge pour les entreprises de commerce international et intracommunautaire fonctionnant avec une marge brute particulièrement réduite et pour les entreprises du négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant ou vendant directement à la production et pour les entreprises du négoce en gros des combustibles et de commerce de détail de carburants.

Pour les sociétés ou groupements mentionnés aux 4° bis, 6°, 7° et 8° de l'article L. 651-1 ainsi que les groupements d'intérêt public assujettis à la taxe sur la valeur ajoutée en application de l'article 256 B du code général des impôts, la part du chiffre d'affaires correspondant à des refacturations de prestations de services à leurs membres ou associés n'est pas soumise à la contribution.

En outre, les redevables mentionnés aux 1° à 3°, 4°, sauf s'il s'agit de groupements d'intérêt public assujettis à la taxe sur la valeur ajoutée en application de l'article 256 B du code général des impôts, 5°, 10° et 11° de l'article L. 651-1 ne tiennent pas compte, pour la détermination de leur contribution, de la part du chiffre d'affaires correspondant à des ventes de biens réalisées avec les sociétés ou groupements visés à l'alinéa précédent et acquittant la contribution, dans lesquels ils détiennent une participation au moins égale à 20 %, à condition que ces biens soient utilisés pour les besoins d'opérations de production effectuées par ces sociétés ou groupements.

La contribution des organismes visés au 10° de l'article L. 651-1 et relevant de l'article L. 521-1 du code rural est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente des produits issus des exploitations de leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions ou par l'article L. 531-1 du code rural et dont ils sont associés coopérateurs.

La contribution des organismes coopératifs relevant du chapitre Ier du titre III de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale est établie sans tenir compte du chiffre d'affaires qu'ils réalisent, au titre des opérations de vente de produits issus des entreprises exploitées par leurs membres, avec d'autres organismes coopératifs régis par les mêmes dispositions et dont ils sont associés coopérateurs.

Pour la détermination de leur contribution, les sociétés ou groupements visés au deuxième alinéa ne tiennent pas compte des ventes de biens réalisées à ceux de leurs membres ou associés acquittant la contribution et détenant au moins 20 % des droits à leurs résultats, à condition que ces biens soient vendus à l'issue d'opérations de production effectuées par ces sociétés ou groupements.

Pour la détermination du seuil de chiffre d'affaires mentionné au premier alinéa, les redevables tiennent compte de la part de chiffre d'affaires déduit de l'assiette de leur contribution en application des dispositions du présent article.

Pour les redevables visés à l'article L. 651-1 affiliés à l'un des organes centraux mentionnés à l'article L. 511-30 du code monétaire et financier, la part du chiffre d'affaires correspondant à des intérêts reçus à raison d'opérations de centralisation, à l'échelon régional ou national, de leurs ressources financières n'est pas soumise à la contribution dans la limite du montant des intérêts servis en contrepartie de ces mêmes opérations.

Les dispositions du premier alinéa sont applicables aux entreprises de négoce en l'état des produits du sol et de l'élevage, engrais et produits connexes, achetant et vendant directement aux coopératives agricoles.

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Article 23 ENTIEREMENT_MODIF (LOI n° 2007-1786 du 19 décembre 2007 de financement de la sécurité sociale pour 2008)