{ "article": { "LEGIARTI000028666128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028666128", "URL": "article/LEGI/ARTI/00/00/28/66/61/LEGIARTI000028666128.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028670832", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028665208", "@nor": "EFIX1402226R", "@num": "2014-275", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-275 du 28 février 2014 portant simplification des obligations déclaratives des entreprises en matière de participation des employeurs et des employeurs agricoles à l'effort de construction", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028665208", "@c_titre_court": "Ordonnance n°2014-275 du 28 février 2014" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2014-275 du 28 février 2014 portant simplification des obligations déclaratives des entreprises en matière de participation des employeurs et des employeurs agricoles à l'effort de construction", "@debut": "2014-04-01", "@id_txt": "LEGITEXT000028666123", "@c_titre_court": "Ordonnance n°2014-275 du 28 février 2014" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2014-03-02", "@date_signature": "2014-02-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028666128", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028665213", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code de la construction et de l'habitation.
\n Art. L313-4\n
\n

\n
\n
" } }, "LEGIARTI000028670832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2014-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028670832", "URL": "article/LEGI/ARTI/00/00/28/67/08/LEGIARTI000028670832.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000516442", "#text": "Décret n° 78-621 du 31 mai 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGITEXT000005633315", "#text": "Décret n°2002-1120 du 2 septembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000598614", "@nortexte": "BUDF0200003D", "@numtexte": "2002-1120", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "LEGIARTI000006213838", "@num": "1", "#text": "Décret n°2002-1120 du 2 septembre 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000598614", "@nortexte": "BUDF0200003D", "@numtexte": "2002-1120", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "LEGIARTI000006213839", "@num": "2", "#text": "Décret n°2002-1120 du 2 septembre 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000598614", "@nortexte": "BUDF0200003D", "@numtexte": "2002-1120", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "LEGIARTI000028666128", "@num": "1", "#text": "Ordonnance n°2014-275\n du 28 février 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028665208", "@nortexte": "EFIX1402226R", "@numtexte": "2014-275", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-02-28" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313534", "@num": "1678 quinquies", "#text": "Code général des impôts, CGI. - art. 1678 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme 274", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825132", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896862", "@num": "R*313-5", "#text": "Code de la construction et de l'habitation. - art. R*313-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896930", "@num": "R*313-52", "#text": "Code de la construction et de l'habitation. - art. R*313-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896863", "@num": "R*313-6", "#text": "Code de la construction et de l'habitation. - art. R*313-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896866", "@num": "R*313-8", "#text": "Code de la construction et de l'habitation. - art. R*313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899979", "@num": "R*421-73", "#text": "Code de la construction et de l'habitation. - art. R*421-73 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672904", "@num": "R313-3", "#text": "Code de la construction et de l'habitation. - art. R313-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314317", "@num": "1679 bis A", "#text": "Code général des impôts, CGI. - art. 1679 bis A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038586341", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006824838", "@fin": "1997-01-01", "@num": "L313-4", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006824839", "@fin": "2001-12-29", "@num": "L313-4", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006824840", "@fin": "2006-07-16", "@num": "L313-4", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006824841", "@fin": "2014-04-01", "@num": "L313-4", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028670832", "@fin": "2019-01-01", "@num": "L313-4", "@etat": "MODIFIE", "@debut": "2014-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037387268", "@fin": "2999-01-01", "@num": "L313-4", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les employeurs qui, dans le délai d'un an à compter de la fin de l'année civile écoulée, n'ont pas procédé, dans les conditions fixées par décret en Conseil d'Etat, aux investissements prévus à l'article L. 313-1 sont assujettis à une cotisation de 2 p. 100 calculée sur les bases fixées à l'article L. 313-1.

Le versement de cette cotisation est effectué auprès du comptable public compétent, accompagné du bordereau prévu au III de l'article 1678 quinquies du code général des impôts comportant les informations relatives à la participation des employeurs à l'effort de construction et déposé au plus tard le 30 avril de la deuxième année qui suit le versement des rémunérations mentionnées à l'article L. 313-1.

Cette cotisation est recouvrée sous les suretés, garanties et sanctions applicables aux taxes sur le chiffre d'affaires. Toutefois la commission prévue à l'article 1651 ou à l'article 1651 H du code général des impôts n'est pas appelée à intervenir dans la procédure de rectification.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000028670832", "cible": true, "cidtexte": "JORFTEXT000028665208", "id": "LEGIARTI000028666128", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028666128", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Ordonnance n° 2014-275 du 28 février 2014 portant simplification des obligations déclaratives des entreprises en matière de participation des employeurs et des employeurs agricoles à l'effort de construction)