{ "article": { "LEGIARTI000022355951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022355951", "URL": "article/LEGI/ARTI/00/00/22/35/59/LEGIARTI000022355951.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022357571", "@num": "L725-12-1", "#text": "Code rural et de la pêche maritime - art. L725-12-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357575", "@num": "L731-14-1", "#text": "Code rural et de la pêche maritime - art. L731-14-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357580", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357568", "@num": "L133-4-7", "#text": "Code de la sécurité sociale. - art. L133-4-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022355229", "@nor": "ECEX0930951L", "@num": "2010-658", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-658 du 15 juin 2010 relative à l'entrepreneur individuel à responsabilité limitée (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022355229", "@c_titre_court": "LOI n° 2010-658 du 15 juin 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-658 du 15 juin 2010 relative à l'entrepreneur individuel à responsabilité limitée (1)", "@debut": "2010-06-17", "@id_txt": "LEGITEXT000022355938", "@c_titre_court": "LOI n° 2010-658 du 15 juin 2010" } ], "@date_publi": "2010-06-16", "@date_signature": "2010-06-15" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022355951", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022355262", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\nArt. L133-4-7, Art. L131-6-3\n
\n

A créé les dispositions suivantes :

- Code rural
\nArt. L725-12-1, Art. L731-14-1\n
\n

A modifié les dispositions suivantes :

- Code rural
\nArt. L731-23\n
\n

\n
" } }, "LEGIARTI000022357562": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-23", "DATE_DEBUT": "2010-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000022357562", "URL": "article/LEGI/ARTI/00/00/22/35/75/LEGIARTI000022357562.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-658 du 15 juin 2010 article 14 I : l'article 7 de la présente loi entre en vigueur à compter de la publication de l'ordonnance prévue au I de l'article 8 (Entrée en vigueur : date indéterminée).

L'ordonnance n°2010-1512 du 9 décembre 2010 a été publiée au Journal Officiel le 10 décembre 2010 et est donc en vigueur à compter du 11 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022355951", "@num": "7", "#text": "LOI n°2010-658\n du 15 juin 2010 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000022355229", "@nortexte": "ECEX0930951L", "@numtexte": "2010-658", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-06-15" }, { "@id": "LEGITEXT000024773760", "#text": "Décret n°2011-1481\n du 8 novembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772559", "@nortexte": "BCRS1107513D", "@numtexte": "2011-1481", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-11-08" }, { "@id": "LEGIARTI000025007656", "@num": "37", "#text": "LOI n°2011-1906\n du 21 décembre 2011 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000025005833", "@nortexte": "BCRX1125833L", "@numtexte": "2011-1906", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000022356570", "@num": "L526-6", "#text": "Code de commerce - art. L526-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307530", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740111", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892011", "@num": "R131-3", "#text": "Code de la sécurité sociale. - art. R131-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024773801", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172472", "@fin": "2017-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2003-12-20" }, { "@id": "LEGISCTA000033714224", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs indépendants non agricoles", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156009", "@fin": "2999-01-01", "#text": "Chapitre 1er : Assiette et régime fiscal des cotisations", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022357562", "@fin": "2011-12-23", "@num": "L131-6-3", "@etat": "ABROGE", "@debut": "2010-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour les travailleurs non salariés non agricoles qui font application des articles L. 526-6 à L. 526-21 du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, le revenu professionnel mentionné à l'article L. 131-6 du présent code intègre également la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent article." } }, "LEGIARTI000022357568": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-4-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-14", "DATE_DEBUT": "2010-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000022357568", "URL": "article/LEGI/ARTI/00/00/22/35/75/LEGIARTI000022357568.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

L'ordonnance n°2010-1512 du 9 décembre 2010 a été publiée au Journal Officiel le 10 décembre 2010 et est donc en vigueur à compter du 11 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022355951", "@num": "7", "#text": "LOI n°2010-658\n du 15 juin 2010 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000022355229", "@nortexte": "ECEX0930951L", "@numtexte": "2010-658", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-06-15" }, { "@id": "LEGITEXT000046808218", "#text": "Décret n°2022-1618 du 22 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046792090", "@nortexte": "ECOS2228386D", "@numtexte": "2022-1618", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000022356570", "@num": "L526-6", "#text": "Code de commerce - art. L526-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863824", "@num": "R133-9-4-1", "#text": "Code de la sécurité sociale. - art. R133-9-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046804933", "@num": "L725-12-1", "#text": "Code rural et de la pêche maritime - art. L725-12-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172474", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions diverses", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156012", "@fin": "2999-01-01", "#text": "Chapitre 3 : Recouvrement des cotisations et versement des prestations", "@debut": "1989-01-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357568", "@fin": "2022-05-14", "@num": "L133-4-7", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045178077", "@fin": "2999-01-01", "@num": "L133-4-7", "@etat": "VIGUEUR", "@debut": "2022-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Lorsque dans l'exercice de son activité professionnelle l'entrepreneur individuel à responsabilité limitée dont le statut est défini aux articles L. 526-6 à L. 526-21 du code de commerce a, par des manœuvres frauduleuses ou à la suite de l'inobservation grave et répétée des prescriptions de la législation de la sécurité sociale, rendu impossible le recouvrement des cotisations et contributions sociales et des pénalités et majorations afférentes dont il est redevable au titre de cette activité, le recouvrement de ces sommes peut être recherché sur la totalité de ses biens et droits dès lors que le tribunal compétent a constaté la réalité de ces agissements." } }, "LEGIARTI000022357571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L725-12-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2010-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000022357571", "URL": "article/LEGI/ARTI/00/00/22/35/75/LEGIARTI000022357571.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

L'ordonnance n°2010-1512 du 9 décembre 2010 a été publiée au Journal Officiel le 10 décembre 2010 et est donc en vigueur à compter du 11 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022355951", "@num": "7", "#text": "LOI n°2010-658\n du 15 juin 2010 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000022355229", "@nortexte": "ECEX0930951L", "@numtexte": "2010-658", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-06-15" }, { "@id": "LEGIARTI000022356570", "@num": "L526-6", "#text": "Code de commerce - art. L526-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585435", "@num": "L731-14", "#text": "Code rural - art. L731-14", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712537", "@num": "L731-23", "#text": "Code rural et de la pêche maritime - art. L731-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811843", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006193332", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Assiette des cotisations.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006183058", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006167886", "@fin": "2999-01-01", "#text": "Section 2 : Cotisations", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152346", "@fin": "2999-01-01", "#text": "Chapitre Ier : Financement", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138365", "@fin": "2999-01-01", "#text": "Titre III : Protection sociale des personnes non salariées des professions agricoles", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357575", "@fin": "2022-05-15", "@num": "L731-14-1", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000044978573", "@fin": "2023-12-28", "@num": "L731-14-1", "@etat": "ABROGE", "@debut": "2022-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour les chefs d'exploitation ou d'entreprise agricole qui font application des articles L. 526-6 à L. 526-21 du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, les revenus professionnels mentionnés à l'article L. 731-14 du présent code intègrent également la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent article." } }, "LEGIARTI000022357580": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L731-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-10-15", "DATE_DEBUT": "2010-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000022357580", "URL": "article/LEGI/ARTI/00/00/22/35/75/LEGIARTI000022357580.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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D731-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036475366", "@num": "D731-43", "#text": "Code rural et de la pêche maritime - art. D731-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048815863", "@num": "D731-48", "#text": "Code rural et de la pêche maritime - art. D731-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030901030", "@num": "D752-61", "#text": "Code rural et de la pêche maritime - art. D752-61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683461", "@num": "L718-2-1", "#text": "Code rural et de la pêche maritime - art. L718-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683415", "@num": "L722-5", "#text": "Code rural et de la pêche maritime - art. L722-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811375", "@num": "L724-13", "#text": "Code rural et de la pêche maritime - art. 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Les personnes qui dirigent une exploitation ou une entreprise agricole dont l'importance est inférieure à celle définie à l'article L. 722-5 et supérieure à un minimum fixé par décret ont à leur charge une cotisation de solidarité calculée en pourcentage de leurs revenus professionnels définis à l'article L. 731-14, afférents à l'année précédant celle au titre de laquelle la cotisation est due. Ces revenus professionnels proviennent de l'ensemble des activités agricoles exercées au cours de l'année de référence, y compris lorsque l'une de ces activités a cessé au cours de ladite année.A défaut de revenu, la cotisation de solidarité est déterminée sur la base d'une assiette forfaitaire provisoire déterminées dans des conditions fixées par décret. Cette assiette forfaitaire est régularisée lorsque les revenus sont connus. Le taux de la cotisation est fixé par décret.

Les articles L. 725-12-1 et L. 731-14-1 sont applicables aux personnes mentionnées au présent article.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000022357571", "cible": true, "cidtexte": "JORFTEXT000022355229", "id": "LEGIARTI000022355951", "typelien": "CREE" }, { "article_id": "LEGIARTI000022357575", "cible": true, "cidtexte": "JORFTEXT000022355229", "id": "LEGIARTI000022355951", "typelien": "CREE" }, { "article_id": "LEGIARTI000022357580", "cible": true, "cidtexte": "JORFTEXT000022355229", "id": "LEGIARTI000022355951", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000022357562", "cible": true, "cidtexte": "JORFTEXT000022355229", "id": "LEGIARTI000022355951", "typelien": "CREE" }, { "article_id": "LEGIARTI000022357568", "cible": true, "cidtexte": "JORFTEXT000022355229", "id": "LEGIARTI000022355951", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022355951", "liens_entrants": true }

Article 7 ENTIEREMENT_MODIF (LOI n° 2010-658 du 15 juin 2010 relative à l'entrepreneur individuel à responsabilité limitée (1))