{ "article": { "LEGIARTI000020013321": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020013321", "URL": "article/LEGI/ARTI/00/00/20/01/33/LEGIARTI000020013321.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020032825", "@num": "39 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297756", "@num": "39 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019997287", "@nor": "BCFL0822726D", "@num": "2008-1430", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-1430 du 22 décembre 2008 relatif aux obligations déclaratives des tiers déclarants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019997287", "@c_titre_court": "Décret n°2008-1430 du 22 décembre 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-1430 du 22 décembre 2008 relatif aux obligations déclaratives des tiers déclarants", "@debut": "2008-12-29", "@id_txt": "LEGITEXT000020013319", "@c_titre_court": "Décret n°2008-1430 du 22 décembre 2008" } ], "@ministere": "Ministère du budget, des comptes publics et de la fonction publique", "@date_publi": "2008-12-28", "@date_signature": "2008-12-22" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020013321", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019997289", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3.
\n Art. 39 C, Art. 39 F\n
\n

\n
" } }, "LEGIARTI000006297756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "1985-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006297756", "URL": "article/LEGI/ARTI/00/00/06/29/77/LEGIARTI000006297756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0039AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 87", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 39 C, 39 B, 47 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006324870", "@num": "2", "#text": "Décret n°85-1344 du 16 décembre 1985 - art. 2 (V) JORF 20 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866620", "@numtexte": "85-1344", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000020013321", "@num": "1", "#text": "Décret n°2008-1430\n du 22 décembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019997287", "@nortexte": "BCFL0822726D", "@numtexte": "2008-1430", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-22" }, { "#text": "Edition du 31 juillet 1986", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197098", "@fin": "2999-01-01", "#text": "Déclaration annuelle de données sociales", "@debut": "1985-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191361", "@fin": "2999-01-01", "#text": "D : Obligations des employeurs", "@debut": "1985-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179291", "@fin": "2999-01-01", "#text": "VI : Traitements, salaires, pensions et rentes viagères", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297756", "@fin": "2008-12-29", "@num": "39 F", "@etat": "MODIFIE", "@debut": "1985-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034737177", "@fin": "2999-01-01", "@num": "39 F", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les départements où la procédure instituée par l'article 39 C n'est pas devenue obligatoire, les dispositions de l'article 87 du code général des impôts demeurent applicables pour le dépôt des déclarations autres que celles mentionnées au articles 39 B et 47 A.
\n
" } }, "LEGIARTI000020032825": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020032825", "URL": "article/LEGI/ARTI/00/00/20/03/28/LEGIARTI000020032825.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020013321", "@num": "1", "#text": "Décret n°2008-1430\n du 22 décembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019997287", "@nortexte": "BCFL0822726D", "@numtexte": "2008-1430", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-22" }, { "@id": "LEGIARTI000048863743", "@num": "R133-14", "#text": "Code de la sécurité sociale. - art. R133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298437", "@num": "47 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 47 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302320", "@num": "39 B", "#text": "Code général des impôts, CGI. - art. 39 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302588", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197098", "@fin": "2999-01-01", "#text": "Déclaration annuelle de données sociales", "@debut": "1985-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191361", "@fin": "2999-01-01", "#text": "D : Obligations des employeurs", "@debut": "1985-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179291", "@fin": "2999-01-01", "#text": "VI : Traitements, salaires, pensions et rentes viagères", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297754", "@fin": "2008-12-29", "@num": "39 C", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020032825", "@fin": "2009-04-10", "@num": "39 C", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020520134", "@fin": "2015-06-06", "@num": "39 C", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034737219", "@fin": "2024-06-02", "@num": "39 C", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049642530", "@fin": "2999-01-01", "@num": "39 C", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La déclaration mentionnée à l'article 87 du code général des impôts est souscrite sur un formulaire unique dénommé \" déclaration annuelle de données sociales \".

\n
\n

A compter de l'année fixée pour chaque département par arrêté du Premier ministre sur proposition des ministres concernés, cette déclaration est adressée à un service unique, dénommé \" Centre de transfert de données sociales \", créé en application de l'article 87 A du même code.

Les dispositions du présent article ne s'appliquent pas aux déclarations mentionnées aux 2° et 3° de l'article 39 B et à l'article 47 A.\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006297756", "cible": true, "cidtexte": "JORFTEXT000019997287", "id": "LEGIARTI000020013321", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000020032825", "cible": true, "cidtexte": "JORFTEXT000019997287", "id": "LEGIARTI000020013321", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020013321", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2008-1430 du 22 décembre 2008 relatif aux obligations déclaratives des tiers déclarants)