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Les bénéfices industriels et commerciaux et les bénéfices non commerciaux s'entendent des résultats ou bénéfices déterminés en fonction des régimes d'imposition applicables au titre de la pénultième année.

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R262-48-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526040", "@num": "R262-49", "#text": "Code de l'action sociale et des familles - art. R262-49 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526206", "@num": "R262-5", "#text": "Code de l'action sociale et des familles - art. R262-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526203", "@num": "R262-6", "#text": "Code de l'action sociale et des familles - art. R262-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526006", "@num": "R262-60", "#text": "Code de l'action sociale et des familles - art. R262-60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525988", "@num": "R262-66", "#text": "Code de l'action sociale et des familles - art. R262-66 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525985", "@num": "R262-67", "#text": "Code de l'action sociale et des familles - art. R262-67 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525983", "@num": "R262-68", "#text": "Code de l'action sociale et des familles - art. R262-68 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525981", "@num": "R262-69", "#text": "Code de l'action sociale et des familles - art. R262-69 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526199", "@num": "R262-7", "#text": "Code de l'action sociale et des familles - art. R262-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525979", "@num": "R262-70", "#text": "Code de l'action sociale et des familles - art. R262-70 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525977", "@num": "R262-71", "#text": "Code de l'action sociale et des familles - art. R262-71 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525974", "@num": "R262-72", "#text": "Code de l'action sociale et des familles - art. R262-72 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525963", "@num": "R262-74", "#text": "Code de l'action sociale et des familles - art. R262-74 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525960", "@num": "R262-75", "#text": "Code de l'action sociale et des familles - art. R262-75 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525957", "@num": "R262-76", "#text": "Code de l'action sociale et des familles - art. R262-76 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525951", "@num": "R262-78", "#text": "Code de l'action sociale et des familles - art. R262-78 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525946", "@num": "R262-79", "#text": "Code de l'action sociale et des familles - art. R262-79 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526195", "@num": "R262-8", "#text": "Code de l'action sociale et des familles - art. R262-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525943", "@num": "R262-80", "#text": "Code de l'action sociale et des familles - art. R262-80 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525940", "@num": "R262-81", "#text": "Code de l'action sociale et des familles - art. R262-81 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525936", "@num": "R262-82", "#text": "Code de l'action sociale et des familles - art. R262-82 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525933", "@num": "R262-83", "#text": "Code de l'action sociale et des familles - art. R262-83 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525931", "@num": "R262-84", "#text": "Code de l'action sociale et des familles - art. R262-84 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525927", "@num": "R262-85", "#text": "Code de l'action sociale et des familles - art. R262-85 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525925", "@num": "R262-86", "#text": "Code de l'action sociale et des familles - art. R262-86 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525920", "@num": "R262-87", "#text": "Code de l'action sociale et des familles - art. R262-87 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526255", "@num": "R262-88", "#text": "Code de l'action sociale et des familles - art. R262-88 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526250", "@num": "R262-89", "#text": "Code de l'action sociale et des familles - art. R262-89 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526192", "@num": "R262-9", "#text": "Code de l'action sociale et des familles - art. R262-9 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526246", "@num": "R262-90", "#text": "Code de l'action sociale et des familles - art. R262-90 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020526242", "@num": "R262-91", "#text": "Code de l'action sociale et des familles - art. R262-91 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525918", "@num": "R262-92", "#text": "Code de l'action sociale et des familles - art. R262-92 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525916", "@num": "R262-93", "#text": "Code de l'action sociale et des familles - art. R262-93 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020525914", "@num": "R262-94", "#text": "Code de l'action sociale et des familles - art. R262-94 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020522711", "@fin": "2999-01-01", "#text": "CHAPITRE IER : REVENU DE SOLIDARITE ACTIVE", "@debut": "2009-04-17" } ] }, "@cid": "JORFTEXT000020521930", "@nor": "PRMX0903263D", "@num": "2009-404", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-404 du 15 avril 2009 relatif au revenu de solidarité active", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020521930", "@c_titre_court": "Décret n°2009-404 du 15 avril 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-404 du 15 avril 2009 relatif au revenu de solidarité active", "@debut": "2009-04-17", "@id_txt": "LEGITEXT000020522684", "@c_titre_court": "Décret n°2009-404 du 15 avril 2009" } ], "@date_publi": "2009-04-16", "@date_signature": "2009-04-15" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020522717", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020521963", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code de l'action sociale et des familles
\nSct. Chapitre II : Revenu de solidarité active, Art. R262-1, Art. R262-2, Art. R262-3, Art. R262-4, Sct. Section 2 : Prestation de revenu de solidarité active, Sct. Sous-section 1 : Conditions d'ouverture du droit, Sct. Paragraphe 1 : Condition de résidence en France, Art. R262-5, Sct. Paragraphe 2 : Détermination des ressources, Art. R262-6, Art. R262-7, Art. R262-8, Art. R262-9, Art. R262-10, Art. R262-11, Art. R262-12, Art. R262-13, Art. R262-14, Art. R262-15, Sct. Paragraphe 3 : Dispositions propres aux non-salariés et aux personnes exerçant une activité saisonnière, Art. R262-16, Art. R262-17, Art. R262-18, Art. R262-19, Art. R262-20, Art. R262-21, Art. R262-22, Art. R262-23, Art. R262-24, Art. R262-25, Sct. Sous-section 2 : Attribution et service de la prestation, Sct. Paragraphe 1 : Recueil et instructions des demandes d'allocation, Art. R262-26, Art. R262-27, Art. R262-28, Art. R262-29, Art. R262-30, Art. R262-31, Sct. Paragraphe 2 : Liquidation, versement et révision de l'allocation, Art. R262-32, Art. R262-33, Art. R262-34, Art. R262-35, Art. R262-36, Art. R262-37, Art. R262-38, Art. R262-39, Art. D262-40, Art. R262-41, Art. R262-42, Sct. Paragraphe 3 : Suspension ou réduction de l'allocation, Art. R262-43, Art. R262-44, Art. R262-45, Art. R262-46, Art. R262-47, Art. R262-48, Art. D262-49, Sct. Sous-section 3 : Financement du revenu de solidarité active, Art. R262-50, Art. R262-51, Art. R262-52, Art. R262-53, Art. R262-54, Art. R262-55, Art. R262-56, Art. R262-57, Art. R262-58, Art. D262-59, Sct. Sous-section 4 : Conventions conclues entre le département et les organismes chargés du service de l'allocation, Art. D262-60, Art. D262-61, Art. D262-62, Art. D262-63, Art. D262-64, Sct. Section 3 : Droits et devoirs des bénéficiaires du revenu de solidarité active, Art. D262-65, Art. D262-66, Art. D262-67, Art. D262-68, Art. D262-69, Art. D262-70, Art. D262-71, Art. R262-72, Art. R262-73, Sct. Section 4 : Contrôle, contentieux et lutte contre la fraude, Sct. Paragraphe 1 : Evaluation des éléments du train de vie, Art. D262-74, Art. D262-75, Art. D262-76, Art. D262-77, Art. R262-78, Art. D262-79, Art. D262-80, Art. D262-81, Sct. Paragraphe 2 : Contrôle, Art. D262-82, Art. R262-83, Art. R262-84, Sct. Paragraphe 3 : Lutte contre la fraude, Art. R262-85, Art. R262-86, Sct. Paragraphe 4 : Contentieux, Art. R262-87, Art. R262-92, Art. R262-93, Art. R262-94, Sct. Section 6 : Echanges d'informations et suivi statistique, Sct. Sous-section 1 : Informations relatives au revenu de solidarité active \n
\n

\n
\n
A abrogé les dispositions suivantes :

-Code de l'action sociale et des familles
\nArt. R262-2-1, Art. R262-11-1, Art. R262-11-2, Art. R262-11-3, Art. R262-11-4, Art. R262-11-5, Art. R262-11-6, Sct. Paragraphe 1 : Conditions d'accès à l'allocation., Sct. Paragraphe 2 : Evaluation des revenus professionnels non salariés., Sct. Sous-section 5 : Evaluation des éléments de train de vie., Art. R262-22-1, Art. R262-22-2, Art. R262-22-3, Art. R262-22-4, Art. R262-22-5, Art. R262-22-6, Art. R262-22-7, Sct. Sous-section 1 : Agrément pour le recueil des demandes d'allocation., Sct. Sous-section 2 : Liquidation, versement et révision., Sct. Sous-section 3 : Suspension ou réduction., Art. R262-47-1, Sct. Sous-section 4 : Contrôle., Art. R262-48-1, Sct. Sous-section 5 : Réception et reversement par des organismes agréés., Sct. Sous-section 6 : Conventions conclues entre le département et les organismes payeurs, Sct. Paragraphe 1 : Missions exercées par les organismes payeurs à titre gratuit., Sct. Paragraphe 2 : Autres missions pouvant être exercées par les organismes payeurs., Sct. Paragraphe 3 : Relations financières entre l'organisme payeur et le département., Sct. Paragraphe 4 : Dispositions communes et transitoires., Sct. Sous-section 2 : Informations relatives aux minima sociaux. \n
\n

\n
\n
A créé les dispositions suivantes :

-Code de l'action sociale et des familles
\nArt. D262-95, Art. R262-88, Art. D262-96, Art. R262-89, Art. D262-97, Art. R262-90, Art. D262-98, Art. R262-91, Art. D262-99, Art. D262-100, Art. D262-101\n
\n

\n
\n
" } }, "LEGIARTI000033969347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D262-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2009-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033969347", "URL": "article/LEGI/ARTI/00/00/33/96/93/LEGIARTI000033969347.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020522717", "@num": "2", "#text": "Décret n°2009-404\r\n du 15 avril 2009 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000020521930", "@nortexte": "PRMX0903263D", "@numtexte": "2009-404", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-15" }, { "@id": "LEGIARTI000031673711", "@num": "3", "#text": "Décret n°2015-1710 du 21 décembre 2015 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031665094", "@nortexte": "AFSA1521306D", "@numtexte": "2015-1710", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178378", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales", "@debut": "2004-10-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160902", "@fin": "2009-06-01", "#text": "Chapitre II : Revenu minimum d'insertion", "@debut": "2004-10-26" }, { "@id": "LEGISCTA000020526232", "@fin": "2999-01-01", "#text": "Chapitre II : Revenu de solidarité active", "@debut": "2009-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145441", "@fin": "2999-01-01", "#text": "Titre VI : Lutte contre la pauvreté et les exclusions", "@debut": "2004-10-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132353", "@fin": "2999-01-01", "#text": "Livre II : Différentes formes d'aide et d'action sociales", "@debut": "2004-10-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112899", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2004-10-26" } ] }, "@cid": "LEGITEXT000006074069", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'action sociale et des familles", "@debut": "2000-12-23", "@id_txt": "LEGITEXT000006074069", "@c_titre_court": "Code de l'action sociale et des familles" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033969347", "@fin": "2016-01-01", "@num": "D262-4", "@etat": "ABROGE", "@debut": "2009-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La fraction des revenus professionnels des membres du foyer mentionnée au 1° de l'article L. 262-2 est égale à 62 %.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020522717", "cible": false, "cidtexte": "LEGITEXT000006074069", "id": "LEGIARTI000020526132", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020526132", "liens_entrants": true }

Article R262-19 AUTONOME MODIFIE, en vigueur du 01/06/2009 au 01/08/2009 (Code de l'action sociale et des familles)