{ "article": { "LEGIARTI000028666256": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028666256", "URL": "article/LEGI/ARTI/00/00/28/66/62/LEGIARTI000028666256.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@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": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879156", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000028665241", "@nor": "EFIE1400403D", "@num": "2014-277", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-277 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": "JORFTEXT000028665241", "@c_titre_court": "Décret n°2014-277 du 28 février 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-277 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": "LEGITEXT000028666246", "@c_titre_court": "Décret n°2014-277 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": "LEGIARTI000028666256", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028665251", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la construction et de l'habitation.
\n Art. R313-2, Art. R313-3\n
\n

\n
\n
\n
\n
A abrogé les dispositions suivantes :

- Code de la construction et de l'habitation.
\n Art. R313-4\n
\n

\n
" } }, "LEGIARTI000025879156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R313-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-04-01", "DATE_DEBUT": "2012-05-11" } }, "META_COMMUN": { "ID": "LEGIARTI000025879156", "URL": "article/LEGI/ARTI/00/00/25/87/91/LEGIARTI000025879156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000329170", "#text": "Décret 77-329 1977-03-28 ART. 1 et 2", "@sens": "source", "@cidtexte": "JORFTEXT000000329170", "@numtexte": "77-329", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "LEGITEXT000005633316", "#text": "Décret n°2002-1121 du 2 septembre 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000414126", "@nortexte": "BUDF0200002D", "@numtexte": "2002-1121", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "LEGIARTI000006213841", "@num": "1", "#text": "Décret n°2002-1121 du 2 septembre 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000414126", "@nortexte": "BUDF0200002D", "@numtexte": "2002-1121", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "LEGIARTI000006213842", "@num": "2", "#text": "Décret n°2002-1121 du 2 septembre 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000414126", "@nortexte": "BUDF0200002D", "@numtexte": "2002-1121", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "LEGIARTI000025844429", "@num": "1", "#text": "Décret n°2012-721 du 9 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025834771", "@nortexte": "DEVL1003482D", "@numtexte": "2012-721", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-09" }, { "@id": "LEGITEXT000028666246", "#text": "Décret n°2014-277\n du 28 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028665241", "@nortexte": "EFIE1400403D", "@numtexte": "2014-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-28" }, { "@id": "LEGIARTI000028666256", "@num": "1", "#text": "Décret n°2014-277\n du 28 février 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028665241", "@nortexte": "EFIE1400403D", "@numtexte": "2014-277", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-28" }, { "@id": "LEGIARTI000006898131", "@num": "R*313-2", "#text": "Code de la construction et de l'habitation. - art. R*313-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896864", "@num": "R*313-6", "#text": "Code de la construction et de l'habitation. - art. R*313-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028808761", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025883342", "@num": "163", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298636", "@num": "58 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 58 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189224", "@fin": "2012-05-11", "#text": "Sous-section 1 : Conditions d'assujettissement à l'obligation de participer à l'effort de construction.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000025879141", "@fin": "2999-01-01", "#text": "Sous-section 1 : Conditions d'assujettissement à la participation des employeurs à l'effort de construction.", "@debut": "2012-05-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177498", "@fin": "2999-01-01", "#text": "Section 1 : Obligations des employeurs.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160532", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145296", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132258", "@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": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@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": "LEGIARTI000006896859", "@fin": "2002-09-04", "@num": "R313-4", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006896860", "@fin": "2009-06-24", "@num": "R313-4", "@etat": "MODIFIE", "@debut": "2002-09-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020780763", "@fin": "2012-05-11", "@num": "R313-4", "@etat": "MODIFIE", "@debut": "2009-06-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025879156", "@fin": "2014-04-01", "@num": "R313-4", "@etat": "ABROGE", "@debut": "2012-05-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas de cession, de cessation, de procédure de sauvegarde, de redressement ou de liquidation judiciaire de l'entreprise, les déclarations afférentes à l'année en cours et à l'année précédente doivent être souscrites dans les soixante jours de la cession, de la cessation, de la procédure de sauvegarde ou du jugement.

Toutefois, le nouvel exploitant peut prendre à sa charge l'obligation incombant à l'ancien exploitant. L'engagement est annexé à la déclaration prévue à l'article R. 313-2.\n

Les dispositions ci-dessus sont également applicables en cas de décès de l'employeur. Dans ce cas, la déclaration est souscrite par les ayants droit du défunt dans les six mois du décès. Elle est accompagnée, s'il y a lieu, de l'engagement du nouvel exploitant.

" } }, "LEGIARTI000028672904": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R313-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028672904", "URL": "article/LEGI/ARTI/00/00/28/67/29/LEGIARTI000028672904.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000028666246", "#text": "Décret n°2014-277\n du 28 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028665241", "@nortexte": "EFIE1400403D", "@numtexte": "2014-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-28" }, { "@id": "LEGIARTI000028666256", "@num": "1", "#text": "Décret n°2014-277\n du 28 février 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028665241", "@nortexte": "EFIE1400403D", "@numtexte": "2014-277", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-28" }, { "@id": "LEGIARTI000006824838", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824845", "@num": "L313-6", "#text": "Code de la construction et de l'habitation. - art. L313-6", "@sens": "source", "@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": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879170", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339540", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672940", "@num": "162", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 162 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022339547", "@num": "163", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 75-1269 1975-13-28 art. 3", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189224", "@fin": "2012-05-11", "#text": "Sous-section 1 : Conditions d'assujettissement à l'obligation de participer à l'effort de construction.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000025879141", "@fin": "2999-01-01", "#text": "Sous-section 1 : Conditions d'assujettissement à la participation des employeurs à l'effort de construction.", "@debut": "2012-05-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006177498", "@fin": "2999-01-01", "#text": "Section 1 : Obligations des employeurs.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160532", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145296", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132258", "@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": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@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": "LEGIARTI000006896855", "@fin": "1998-11-13", "@num": "R*313-3", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006896856", "@fin": "2002-09-04", "@num": "R*313-3", "@etat": "MODIFIE", "@debut": "1998-11-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006896857", "@fin": "2009-03-23", "@num": "R*313-3", "@etat": "MODIFIE", "@debut": "2002-09-04", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020425496", "@fin": "2012-05-11", "@num": "R*313-3", "@etat": "TRANSFERE", "@debut": "2009-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025879161", "@fin": "2014-04-01", "@num": "R313-3", "@etat": "MODIFIE", "@debut": "2012-05-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028672904", "@fin": "2999-01-01", "@num": "R313-3", "@etat": "VIGUEUR", "@debut": "2014-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n

La cotisation prévue à l'article L. 313-4 est due au titre de l'année à la fin de laquelle a expiré le délai prévu au premier alinéa de cet article. Le versement de la cotisation accompagne le dépôt du bordereau prévu au deuxième alinéa du même article.

\n
\n
\n
\n
\n

Les réclamations sont présentées, instruites et jugées comme en matière de taxes sur le chiffre d'affaires.

\n
\n
\n
\n

Les agents chargés des vérifications prévues à l'article L. 313-6 doivent avoir au moins le grade de contrôleur pour ceux du ministère chargé des finances et être de grade équivalent pour ceux du ministère chargé de la construction et de l'habitation.

\n
" } }, "LEGIARTI000028672908": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R313-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028672908", "URL": "article/LEGI/ARTI/00/00/28/67/29/LEGIARTI000028672908.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000306826", "#text": "Décret 75-1269 1975-12-27 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000306826", "@numtexte": "75-1269", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000702963", "#text": "Décret n° 78-622 du 31 mai 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGITEXT000028666246", "#text": "Décret n°2014-277\n du 28 février 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028665241", "@nortexte": "EFIE1400403D", "@numtexte": "2014-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-28" }, { "@id": "LEGIARTI000028666256", "@num": "1", "#text": "Décret n°2014-277\n du 28 février 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028665241", "@nortexte": "EFIE1400403D", "@numtexte": "2014-277", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-02-28" }, { "@id": "LEGIARTI000034568260", "@num": "3", "#text": "Décret n°2017-698 du 2 mai 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034566359", "@nortexte": "ECFE1707045D", "@numtexte": "2017-698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@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": "LEGIARTI000020425496", "@num": "R*313-3", "#text": "Code de la construction et de l'habitation. - art. R*313-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879161", "@num": "R313-3", "#text": "Code de la construction et de l'habitation. - art. R313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879156", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. 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Article 1 ENTIEREMENT_MODIF (Décret n° 2014-277 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)