{ "article": { "LEGIARTI000024773768": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024773768", "URL": "article/LEGI/ARTI/00/00/24/77/37/LEGIARTI000024773768.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024773791", "@num": "R131-3", "#text": "Code de la sécurité sociale. - art. R131-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000024772559", "@nor": "BCRS1107513D", "@num": "2011-1481", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-1481 du 8 novembre 2011 relatif à certaines modalités de détermination de l'assiette des cotisations sociales des entrepreneurs individuels à responsabilité limitée et pris en application des articles L. 131-6-3 du code de la sécurité sociale et L. 731-14-1 du code rural et de la pêche maritime", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024772559", "@c_titre_court": "Décret n°2011-1481 du 8 novembre 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-1481 du 8 novembre 2011 relatif à certaines modalités de détermination de l'assiette des cotisations sociales des entrepreneurs individuels à responsabilité limitée et pris en application des articles L. 131-6-3 du code de la sécurité sociale et L. 731-14-1 du code rural et de la pêche maritime", "@debut": "2011-11-11", "@id_txt": "LEGITEXT000024773760", "@c_titre_court": "Décret n°2011-1481 du 8 novembre 2011" } ], "@ministere": "Ministère du budget, des comptes publics et de la réforme de l'Etat", "@date_publi": "2011-11-10", "@date_signature": "2011-11-08" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024773768", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024772567", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R131-3\n
\n

\n
" } }, "LEGIARTI000024773791": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-12-31", "DATE_DEBUT": "2011-11-11" } }, "META_COMMUN": { "ID": "LEGIARTI000024773791", "URL": "article/LEGI/ARTI/00/00/24/77/37/LEGIARTI000024773791.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024773768", "@num": "1", "#text": "Décret n°2011-1481\n du 8 novembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024772559", "@nortexte": "BCRS1107513D", "@numtexte": "2011-1481", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2011-11-08" }, { "@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": "LEGIARTI000034721636", "@num": "D161-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721517", "@num": "D756-4", "#text": "Code de la sécurité sociale. - art. D756-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022356740", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030044909", "@num": "R131-1-1", "#text": "Code de la sécurité sociale. - art. R131-1-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038750307", "@num": "R131-2-1", "#text": "Code de la sécurité sociale. - art. R131-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038750329", "@num": "R131-3-1", "#text": "Code de la sécurité sociale. - art. R131-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032118709", "@num": "R131-8", "#text": "Code de la sécurité sociale. - art. R131-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034701809", "@num": "R133-2-3", "#text": "Code de la sécurité sociale. - art. R133-2-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034696932", "@num": "R133-2-5", "#text": "Code de la sécurité sociale. - art. R133-2-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026892119", "@num": "R242-16", "#text": "Code de la sécurité sociale. - art. R242-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029167764", "@num": "R731-32-1", "#text": "Code rural et de la pêche maritime - art. R731-32-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173215", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156503", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141846", "@fin": "2019-07-08", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000038786059", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement et placements", "@debut": "2019-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126950", "@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": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@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": "LEGIARTI000024773791", "@fin": "2012-12-31", "@num": "R131-3", "@etat": "MODIFIE", "@debut": "2011-11-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026892011", "@fin": "2016-02-28", "@num": "R131-3", "@etat": "TRANSFERE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000032118739", "@fin": "2017-05-11", "@num": "R131-3", "@etat": "TRANSFERE", "@debut": "2016-02-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034727582", "@fin": "2999-01-01", "@num": "R131-3", "@etat": "VIGUEUR", "@debut": "2017-05-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application de l'article L. 131-6-3 :
\n
1° Le montant de la valeur des biens du patrimoine affecté correspond à leur valeur brute, déduction faite des encours des emprunts y afférents, appréciés au dernier jour de l'exercice précédant la distribution des revenus mentionnés aux articles 108 à 115 du code général des impôts ;
\n
2° Le bénéfice correspond à celui de l'exercice précédant la distribution des revenus mentionnés aux articles 108 à 115 du code général des impôts." } } }, "article_lien": [ { "article_id": "LEGIARTI000024773791", "cible": true, "cidtexte": "JORFTEXT000024772559", "id": "LEGIARTI000024773768", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024773768", "liens_entrants": true }