{ "article": { "LEGIARTI000023264195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-6", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2010-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000023264195", "URL": "article/LEGI/ARTI/00/00/23/26/41/LEGIARTI000023264195.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023262304", "@num": "44", "#text": "LOI n°2010-1594\n du 20 décembre 2010 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000037054546", "@num": "L137-38", "#text": "Code de la sécurité sociale. - art. L137-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743871", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264188", "@num": "L651-5-5", "#text": "Code de la sécurité sociale. - art. L651-5-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023264195", "@fin": "2018-06-14", "@num": "L651-5-6", "@etat": "TRANSFERE", "@debut": "2010-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les majorations mentionnées à l'article L. 651-5-3, au I de l'article L. 651-5-4 et à l'article L. 651-5-5 sont applicables dans le cadre de la taxation d'office à titre provisionnel prévue pour le recouvrement de la contribution sociale de solidarité." } }, "LEGIARTI000006743871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-12-19", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006743871", "URL": "article/LEGI/ARTI/00/00/06/74/38/LEGIARTI000006743871.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X651L05DXXAA" } }, "NOTA": { "CONTENU": "
Loi n° 2006-1640 du 21 décembre 2006 art. 40 VII, VIII :
les présentes dispositions sont applicables pour la première fois à la contribution sociale de solidarité à la charge des sociétés due à compter du 1er janvier 2007.
Dans le premier alinéa de l'article L. 651-5-3 le montant :
\" 5 millions d'euros \" est remplacé par le montant : \" 1 500 000 Euros \" à compter du 1er janvier 2008 et par le montant : \" 760 000 Euros \" à compter du 1er janvier 2009.
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000817095", "#text": "Loi 2006-1640 2006-12-21 art. 40 IV, VIII JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006759291", "@num": "40", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 40 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000036925017", "@num": "D651-12", "#text": "Code de la sécurité sociale. - art. D651-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924835", "@num": "D651-6", "#text": "Code de la sécurité sociale. - art. D651-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740156", "@num": "L133-5", "#text": "Code de la sécurité sociale. - art. L133-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054505", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743857", "@num": "L651-4", "#text": "Code de la sécurité sociale. - art. L651-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743861", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006743871", "@fin": "2012-12-19", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798351", "@fin": "2015-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354353", "@fin": "2016-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684869", "@fin": "2017-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817729", "@fin": "2018-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390511", "@fin": "2018-06-14", "@num": "L651-5-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises dont le chiffre d'affaires défini à l'article L. 651-5 est supérieur ou égal à 5 millions d'euros sont tenues d'effectuer la déclaration prévue au même article et le paiement de la contribution sociale de solidarité par voie électronique auprès de l'organisme chargé du recouvrement mentionné à l'article L. 651-4. Pour se conformer à cette obligation, les sociétés et entreprises utilisent les services de télédéclaration et de télérèglement mis à disposition dans les conditions prévues à l'article L. 133-5.
\n
Lorsque la transmission de la déclaration n'est pas faite suivant les modalités définies à l'alinéa précédent, il est appliqué une majoration de 0,2 % du montant de la contribution sociale de solidarité dont est redevable la société ou l'entreprise.
\n
Il est également appliqué une majoration de 0,2 % du montant des sommes dont le versement a été effectué dans des conditions différentes de celles prévues au premier alinéa.
" } }, "LEGIARTI000023262304": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023262304", "URL": "article/LEGI/ARTI/00/00/23/26/23/LEGIARTI000023262304.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023266571", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743870", "@num": "L651-5-2", "#text": "Code de la sécurité sociale. - art. L651-5-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264188", "@num": "L651-5-5", "#text": "Code de la sécurité sociale. - art. L651-5-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023262201", "@fin": "2999-01-01", "#text": "SECTION 4 : DISPOSITIONS RELATIVES AU RECOUVREMENT, A LA TRESORERIE ET A LA COMPTABILITE", "@debut": "2010-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023262211", "@fin": "2999-01-01", "#text": "TROISIEME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET A L'EQUILIBRE GENERAL POUR 2011", "@debut": "2010-12-22" } ] }, "@cid": "JORFTEXT000023261006", "@nor": "BCRX1024856L", "@num": "2010-1594", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023261006", "@c_titre_court": "LOI n°2010-1594 du 20 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1594 du 20 décembre 2010 de financement de la sécurité sociale pour 2011 (1)", "@debut": "2010-12-22", "@id_txt": "LEGITEXT000023262195", "@c_titre_court": "LOI n° 2010-1594 du 20 décembre 2010" } ], "@date_publi": "2010-12-21", "@date_signature": "2010-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023262304", "@fin": "2999-01-01", "@num": "44", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023261281", "@fin": "2999-01-01", "@num": "44", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L651-5-2\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L651-5-1, Art. L651-5-4, Art. L651-5-5, Art. L651-5-6, Art. L651-9\n
\n

\n
\n
" } }, "LEGIARTI000023264177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-4", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2010-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000023264177", "URL": "article/LEGI/ARTI/00/00/23/26/41/LEGIARTI000023264177.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023262304", "@num": "44", "#text": "LOI n°2010-1594\n du 20 décembre 2010 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000036925017", "@num": "D651-12", "#text": "Code de la sécurité sociale. - art. D651-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054540", "@num": "L137-36", "#text": "Code de la sécurité sociale. - art. L137-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743861", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743868", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023264177", "@fin": "2018-06-14", "@num": "L651-5-4", "@etat": "TRANSFERE", "@debut": "2010-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. ― Le défaut de production par le redevable, dans les délais prescrits, de la déclaration de son chiffre d'affaires prévue à l'article L. 651-5 entraîne l'application d'une majoration fixée dans la limite de 10 % du montant de la contribution mise à sa charge ou résultant de la déclaration produite tardivement.
\n
II. ― Une majoration identique à celle mentionnée au I du présent article est applicable sur le supplément de contribution mis à la charge du redevable en cas d'application des rectifications mentionnées au IV de l'article L. 651-5-1.

" } }, "LEGIARTI000023264188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-5", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2010-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000023264188", "URL": "article/LEGI/ARTI/00/00/23/26/41/LEGIARTI000023264188.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023262304", "@num": "44", "#text": "LOI n°2010-1594\n du 20 décembre 2010 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000037054348", "@num": "L137-37", "#text": "Code de la sécurité sociale. - art. L137-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023264188", "@fin": "2018-06-14", "@num": "L651-5-5", "@etat": "TRANSFERE", "@debut": "2010-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Une majoration fixée dans la limite de 10 % est appliquée de plein droit à la contribution sociale de solidarité qui n'a pas été acquittée aux dates limites de versement de la contribution. Toute contribution restée impayée plus d'un an après ces dates est augmentée de plein droit d'une nouvelle majoration fixée dans la limite de 4,8 % par année ou par fraction d'année de retard." } }, "LEGIARTI000026798351": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000026798351", "URL": "article/LEGI/ARTI/00/00/26/79/83/LEGIARTI000026798351.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000026787263", "@num": "12", "#text": "LOI n°2012-1404\n du 17 décembre 2012 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026785322", "@nortexte": "EFIX1235628L", "@numtexte": "2012-1404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-17" }, { "@id": "LEGIARTI000036925017", "@num": "D651-12", "#text": "Code de la sécurité sociale. - art. D651-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924835", "@num": "D651-6", "#text": "Code de la sécurité sociale. - art. D651-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740156", "@num": "L133-5", "#text": "Code de la sécurité sociale. - art. L133-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054505", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743861", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006743871", "@fin": "2012-12-19", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798351", "@fin": "2015-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354353", "@fin": "2016-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684869", "@fin": "2017-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817729", "@fin": "2018-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390511", "@fin": "2018-06-14", "@num": "L651-5-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés, entreprises et établissements dont le chiffre d'affaires défini à l'article L. 651-5 est supérieur ou égal à 760 000 euros sont tenues d'effectuer la déclaration prévue au même article et le paiement de la contribution sociale de solidarité par voie électronique auprès de l'organisme chargé du recouvrement mentionné à l'article L. 651-4. Pour se conformer à cette obligation, les sociétés, entreprises et établissements utilisent les services de télédéclaration et de télérèglement mis à disposition dans les conditions prévues à l'article L. 133-5.

Lorsque la transmission de la déclaration n'est pas faite suivant les modalités définies à l'alinéa précédent, il est appliqué une majoration de 0,2 % du montant de la contribution sociale de solidarité dont est redevable la société, l'entreprise ou l'établissement.

Il est également appliqué une majoration de 0,2 % du montant des sommes dont le versement a été effectué dans des conditions différentes de celles prévues au premier alinéa.

" } }, "LEGIARTI000029354353": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029354353", "URL": "article/LEGI/ARTI/00/00/29/35/43/LEGIARTI000029354353.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000029351506", "@num": "3", "#text": "LOI n°2014-892 du 8 août 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029349687", "@nortexte": "FCPX1412917L", "@numtexte": "2014-892", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000036925017", "@num": "D651-12", "#text": "Code de la sécurité sociale. - art. D651-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924835", "@num": "D651-6", "#text": "Code de la sécurité sociale. - art. D651-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054505", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006743871", "@fin": "2012-12-19", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798351", "@fin": "2015-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354353", "@fin": "2016-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684869", "@fin": "2017-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817729", "@fin": "2018-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390511", "@fin": "2018-06-14", "@num": "L651-5-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés, entreprises et établissements dont le chiffre d'affaires défini à l'article L. 651-5 est supérieur au montant de l'abattement mentionné au premier alinéa de l'article L. 651-3 sont tenues d'effectuer la déclaration prévue à l'article L. 651-5 et le paiement de la contribution sociale de solidarité par voie électronique auprès de l'organisme chargé du recouvrement mentionné à l'article L. 651-4. Pour se conformer à cette obligation, les sociétés, entreprises et établissements utilisent les services de télédéclaration et de télérèglement mis à disposition dans les conditions prévues à l'article L. 133-5.

Il est également appliqué une majoration de 0,2 % du montant des sommes dont le versement a été effectué dans des conditions différentes de celles prévues au premier alinéa.

" } }, "LEGIARTI000031684869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031684869", "URL": "article/LEGI/ARTI/00/00/31/68/48/LEGIARTI000031684869.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000031666150", "@num": "9", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000036925017", "@num": "D651-12", "#text": "Code de la sécurité sociale. - art. D651-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924835", "@num": "D651-6", "#text": "Code de la sécurité sociale. - art. D651-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054505", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006743871", "@fin": "2012-12-19", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798351", "@fin": "2015-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354353", "@fin": "2016-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684869", "@fin": "2017-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817729", "@fin": "2018-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390511", "@fin": "2018-06-14", "@num": "L651-5-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés, entreprises et établissements dont le chiffre d'affaires défini à l'article L. 651-5 est supérieur au montant de l'abattement mentionné au premier alinéa de l'article L. 651-3 sont tenues d'effectuer la déclaration prévue à l'article L. 651-5 et le paiement de la contribution sociale de solidarité par voie dématérialisée auprès de l'organisme chargé du recouvrement mentionné à l'article L. 651-4. Pour se conformer à cette obligation, les sociétés, entreprises et établissements utilisent les services de télédéclaration mis à disposition dans les conditions prévues à l'article L. 133-5.

Il est également appliqué une majoration de 0,2 % du montant des sommes dont le versement a été effectué dans des conditions différentes de celles prévues au premier alinéa.

" } }, "LEGIARTI000033817729": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033817729", "URL": "article/LEGI/ARTI/00/00/33/81/77/LEGIARTI000033817729.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000033782133", "@num": "112", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 112 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036925017", "@num": "D651-12", "#text": "Code de la sécurité sociale. - art. D651-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924835", "@num": "D651-6", "#text": "Code de la sécurité sociale. - art. D651-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054505", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006743871", "@fin": "2012-12-19", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798351", "@fin": "2015-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354353", "@fin": "2016-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684869", "@fin": "2017-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817729", "@fin": "2018-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390511", "@fin": "2018-06-14", "@num": "L651-5-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés, entreprises et établissements dont le chiffre d'affaires défini à l'article L. 651-5 est supérieur au montant de l'abattement mentionné au premier alinéa de l'article L. 651-3 sont tenues d'effectuer la déclaration prévue à l'article L. 651-5 et le paiement de la contribution sociale de solidarité par voie dématérialisée auprès de l'organisme chargé du recouvrement mentionné à l'article L. 651-4 au plus tard le 15 mai de l'année qui suit celle au cours de laquelle a été réalisé le chiffre d'affaires sur lequel la contribution est assise. Pour se conformer à cette obligation, les sociétés, entreprises et établissements utilisent les services de télédéclaration mis à disposition dans les conditions prévues à l'article L. 133-5.

Il est également appliqué une majoration de 0,2 % du montant des sommes dont le versement a été effectué dans des conditions différentes de celles prévues au premier alinéa.

" } }, "LEGIARTI000036390511": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-3", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036390511", "URL": "article/LEGI/ARTI/00/00/36/39/05/LEGIARTI000036390511.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000036390032", "@num": "112", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 112 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000036358534", "@num": "10", "#text": "LOI n°2017-1836 du 30 décembre 2017 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339090", "@nortexte": "CPAX1725580L", "@numtexte": "2017-1836", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000036925017", "@num": "D651-12", "#text": "Code de la sécurité sociale. - art. D651-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036924835", "@num": "D651-6", "#text": "Code de la sécurité sociale. - art. D651-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740156", "@num": "L133-5", "#text": "Code de la sécurité sociale. - art. L133-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054505", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743848", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743858", "@num": "L651-4", "#text": "Code de la sécurité sociale. - art. L651-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743861", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006743871", "@fin": "2012-12-19", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798351", "@fin": "2015-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2012-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029354353", "@fin": "2016-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031684869", "@fin": "2017-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817729", "@fin": "2018-01-01", "@num": "L651-5-3", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000036390511", "@fin": "2018-06-14", "@num": "L651-5-3", "@etat": "TRANSFERE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés, entreprises et établissements dont le chiffre d'affaires défini à l'article L. 651-5 est supérieur au montant de l'abattement mentionné au premier alinéa de l'article L. 651-3 sont tenues d'effectuer la déclaration prévue à l'article L. 651-5 et le paiement de la contribution sociale de solidarité par voie dématérialisée auprès de l'organisme chargé du recouvrement mentionné à l'article L. 651-4 au plus tard le 15 mai de l'année qui suit celle au cours de laquelle a été réalisé le chiffre d'affaires sur lequel la contribution est assise. Pour se conformer à cette obligation, les sociétés, entreprises et établissements utilisent les services de télédéclaration et de télérèglement mis à disposition dans les conditions prévues à l'article L. 133-5.

Il est également appliqué une majoration de 0,2 % du montant des sommes dont le versement a été effectué dans des conditions différentes de celles prévues au premier alinéa.

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L137-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054505", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054540", "@num": "L137-36", "#text": "Code de la sécurité sociale. - art. L137-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054348", "@num": "L137-37", "#text": "Code de la sécurité sociale. - art. L137-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054546", "@num": "L137-38", "#text": "Code de la sécurité sociale. - art. 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A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L651-1, Art. L137-30, Art. L651-2, Art. L137-31, Art. L651-3, Art. L137-32, Art. L651-5, Art. L137-33, Art. L651-5-1, Art. L137-34, Art. L651-5-3, Art. L137-35, Art. L651-5-4, Art. L137-36, Art. L651-5-5, Art. L137-37, Art. L651-5-6, Art. L137-38, Art. L651-9, Art. L137-39
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 39\n
\n

- Livre des procédures fiscales
\n Art. L152 B\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Section 13 : Contribution sociale de solidarité à la charge des sociétés\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L651-2-1, Art. L651-4, Art. L651-6, Art. L651-7, Art. L651-8, Sct. Section 1 : Contribution sociale de solidarité à la charge des sociétés.\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L137-32, Art. L137-33, Art. L137-34, Art. L137-35, Art. L137-36, Art. L137-38, Art. L137-39, Art. L131-7, Art. L241-3\n
\n

\n
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Les majorations mentionnées à l'article L. 137-35, au I de l'article L. 137-36 et à l'article L. 137-37 sont applicables dans le cadre de la taxation d'office à titre provisionnel prévue pour le recouvrement de la contribution sociale de solidarité.

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Article L651-5-6 AUTONOME TRANSFERE, en vigueur du 22/12/2010 au 14/06/2018 (Code de la sécurité sociale)