{ "article": { "LEGIARTI000028672923": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R716-28", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028672923", "URL": "article/LEGI/ARTI/00/00/28/67/29/LEGIARTI000028672923.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028666258", "@num": "2", "#text": "Décret n°2014-277\n du 28 février 2014 - art. 2", "@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": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585138", "@num": "L716-2", "#text": "Code rural - art. L716-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040406", "@num": "R716-27", "#text": "Code rural et de la pêche maritime - art. R716-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040394", "@num": "R716-29", "#text": "Code rural et de la pêche maritime - art. R716-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006183619", "@fin": "2999-01-01", "#text": "Sous-section 1 : Obligations des employeurs.", "@debut": "2007-05-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006168576", "@fin": "2999-01-01", "#text": "Section 3 : Participation des employeurs agricoles à l'effort de construction", "@debut": "2007-05-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152669", "@fin": "2999-01-01", "#text": "Chapitre VI : Hébergement des salariés et participation des employeurs agricoles à l'effort de construction", "@debut": "2007-05-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138444", "@fin": "2999-01-01", "#text": "Titre Ier : Réglementation du travail salarié", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121479", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2005-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098287", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1979-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006596592", "@fin": "2009-03-23", "@num": "R716-28", "@etat": "MODIFIE", "@debut": "2007-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020425503", "@fin": "2013-02-08", "@num": "R716-28", "@etat": "MODIFIE", "@debut": "2009-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027040403", "@fin": "2014-04-01", "@num": "R716-28", "@etat": "MODIFIE", "@debut": "2013-02-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028672923", "@fin": "2999-01-01", "@num": "R716-28", "@etat": "VIGUEUR", "@debut": "2014-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les employeurs agricoles redevables de la participation prévue à l'article L. 716-2 sont tenus d'en mentionner, chaque année, l'assiette sur la déclaration prévue à l'article 87 du code général des impôts." } }, "LEGIARTI000006307129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-04", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307129", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307129.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0087AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025089756", "@num": "2", "#text": "Décret n°85-1343 du 16 décembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "LEGIARTI000023018808", "@num": "4", "#text": "Arrêté du 10 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188156", "@nortexte": "MCCK9500145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006234725", "@num": "6", "#text": "Arrêté du 24 septembre 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627554", "@nortexte": "MCCK0400396A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-24" }, { "@id": "LEGIARTI000020606486", "@num": "51", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGITEXT000021975581", "#text": "Arrêté du 5 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021973757", "@nortexte": "ECES1006387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-05" }, { "@id": "LEGITEXT000031183206", "#text": "Arrêté du 19 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGITEXT000022754265", "#text": "Décret n°2010-1003\n du 27 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022749003", "@nortexte": "BCRS1018016D", "@numtexte": "2010-1003", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-27" }, { "@id": "LEGITEXT000023823875", "#text": "Arrêté du 9 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823300", "@nortexte": "BCRE1107838A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-09" }, { "@id": "LEGITEXT000024660892", "#text": "Arrêté du 21 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659222", "@nortexte": "EFIS1125542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-21" }, { "#text": "CGI 240", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 39", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - 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art. 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D7125-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031695353", "@num": "D7227-32", "#text": "Code général des collectivités territoriales - art. 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L712-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025042473", "@num": "R741-15", "#text": "Code rural et de la pêche maritime - art. R741-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121618", "@fin": "1954-08-15", "@num": "87", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049509456", "@fin": "1979-07-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307129", "@fin": "1985-01-04", "@num": "87", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307130", "@fin": "1999-03-31", "@num": "87", "@etat": "MODIFIE", "@debut": "1985-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307131", "@fin": "2010-05-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171734", "@fin": "2016-02-01", "@num": "87", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030751932", "@fin": "2999-01-01", "@num": "87", "@etat": "VIGUEUR", "@debut": "2016-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale versant des traitements, émoluments, salaires ou rétributions imposables est tenue de remettre dans le courant du mois de janvier de chaque année, à la direction des services fiscaux du lieu de son domicile ou du siège de l'établissement ou du bureau qui en a effectué le paiement, une déclaration dont le contenu est fixé par décret (1) (2). Cette déclaration doit, en outre, faire ressortir distinctement, pour chaque bénéficiaire appartenant au personnel dirigeant ou aux cadres, le montant des indemnités pour frais d'emploi qu'il a perçues ainsi que le montant des frais de représentation, des frais de déplacement, des frais de mission et des autres frais professionnels qui lui ont été alloués ou remboursés au cours de l'année précédente.
\n
\n
1) Annexe III, art. 39.
\n
2) Voir également les obligations résultant de l'article 240.
" } }, "LEGIARTI000006307130": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006307130", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307130.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0087AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 87 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 240", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317282", "#text": "Loi 85-10 1985-01-03 art. 78 I JORF 4 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317282", "@numtexte": "85-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000025089756", "@num": "2", "#text": "Décret n°85-1343 du 16 décembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000023018808", "@num": "4", "#text": "Arrêté du 10 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188156", "@nortexte": "MCCK9500145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006234725", "@num": "6", "#text": "Arrêté du 24 septembre 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627554", "@nortexte": "MCCK0400396A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-24" }, { "@id": "LEGIARTI000020606486", "@num": "51", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGITEXT000021975581", "#text": "Arrêté du 5 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021973757", "@nortexte": "ECES1006387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-05" }, { "@id": "LEGITEXT000031183206", "#text": "Arrêté du 19 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGITEXT000022754265", "#text": "Décret n°2010-1003\n du 27 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022749003", "@nortexte": "BCRS1018016D", "@numtexte": "2010-1003", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-27" }, { "@id": "LEGITEXT000023823875", "#text": "Arrêté du 9 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823300", "@nortexte": "BCRE1107838A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-09" }, { "@id": "LEGITEXT000024660892", "#text": "Arrêté du 21 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659222", "@nortexte": "EFIS1125542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-21" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - 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art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018503558", "@num": "D133-10", "#text": "Code de la sécurité sociale. - art. D133-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022287668", "@num": "D133-13-12", "#text": "Code de la sécurité sociale. - art. D133-13-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033232256", "@num": "D133-9-1", "#text": "Code de la sécurité sociale. - art. 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R1522-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030728407", "@num": "R5212-1", "#text": "Code du travail - art. R5212-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747588", "@num": "D821-34", "#text": "Code du travail applicable à Mayotte. - art. D821-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395794", "@num": "D2123-22-7", "#text": "Code général des collectivités territoriales - art. 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D7125-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031695353", "@num": "D7227-32", "#text": "Code général des collectivités territoriales - art. D7227-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596276", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309164", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309168", "@num": "241", "#text": "Code général des impôts, CGI. - art. 241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302588", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981496", "@num": "88", "#text": "Code général des impôts, CGI. - art. 88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812125", "@num": "89", "#text": "Code général des impôts, CGI. - art. 89 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751920", "@num": "89 A", "#text": "Code général des impôts, CGI. - art. 89 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975270", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975344", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975350", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520134", "@num": "39 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240610", "@num": "39-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975293", "@num": "41 V bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642252", "@num": "144", "#text": "Code général des impôts, annexe II, CGIANII. - art. 144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684686", "@num": "L712-1", "#text": "Code rural et de la pêche maritime - art. 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Toute personne physique ou morale versant des traitements, émoluments, salaires ou rétributions imposables est tenue de remettre dans le courant du mois de janvier de chaque année, sauf application de l'article 87 A, à la direction des services fiscaux du lieu de son domicile ou du siège de l'établissement ou du bureau qui en a effectué le paiement, une déclaration dont le contenu est fixé par décret (1).
\n
Cette déclaration doit, en outre, faire ressortir distinctement, pour chaque bénéficiaire appartenant au personnel dirigeant ou aux cadres, le montant des indemnités pour frais d'emploi qu'il a perçues ainsi que le montant des frais de représentation, des frais de déplacement, des frais de mission et des autres frais professionnels qui lui ont été alloués ou remboursés au cours de l'année précédente.
\n
(1) Annexe III, art. 39, et voir également les obligations résultant de l'article 240.
\n
" } }, "LEGIARTI000006307131": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307131", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307131.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0087AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023018808", "@num": "4", "#text": "Arrêté du 10 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188156", "@nortexte": "MCCK9500145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006234725", "@num": "6", "#text": "Arrêté du 24 septembre 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627554", "@nortexte": "MCCK0400396A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-24" }, { "@id": "LEGITEXT000021975581", "#text": "Arrêté du 5 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021973757", "@nortexte": "ECES1006387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-05" }, { "#text": "CGI 87 A, 240, 241", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 240", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025089756", "@num": "2", "#text": "Décret n°85-1343 du 16 décembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "LEGIARTI000006320121", "@num": "3", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000020606486", "@num": "51", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGITEXT000031183206", "#text": "Arrêté du 19 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000031694077", "@num": "2", "#text": "Décret n°2015-1754 du 23 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031690520", "@nortexte": "OMES1529726D", "@numtexte": "2015-1754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-23" }, { "@id": "LEGIARTI000031694085", "@num": "6", "#text": "Décret n°2015-1754 du 23 décembre 2015 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000031690520", "@nortexte": "OMES1529726D", "@numtexte": "2015-1754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-23" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464515", "@num": "1", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGITEXT000050737555", "#text": "Décret n°2024-1144 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731848", "@nortexte": "LRUL2428800D", "@numtexte": "2024-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - 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Toute personne physique ou morale versant des traitements, émoluments, salaires ou rétributions imposables est tenue de remettre dans le courant du mois de janvier de chaque année, sauf application de l'article 87 A, à la direction des services fiscaux du lieu de son domicile ou du siège de l'établissement ou du bureau qui en a effectué le paiement, une déclaration dont le contenu est fixé par décret (1).

Cette déclaration doit, en outre, faire ressortir distinctement, pour chaque bénéficiaire appartenant au personnel dirigeant ou aux cadres, le montant des indemnités pour frais d'emploi qu'il a perçues ainsi que le montant des frais de représentation, des frais de déplacement, des frais de mission et des autres frais professionnels qui lui ont été alloués ou remboursés au cours de l'année précédente.

Par dérogation au premier alinéa, les déclarations prévues par les articles 240 et 241 peuvent être souscrites en même temps que la déclaration de résultats.

(1) Voir l'article 39 de l'annexe III, et également les obligations résultant de l'article 240.

" } }, "LEGIARTI000006585138": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L716-2", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-16", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006585138", "URL": "article/LEGI/ARTI/00/00/06/58/51/LEGIARTI000006585138.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X716L002XXAA" } }, "NOTA": { "CONTENU": "

Loi n° 2006-11 du 5 janvier 2006, art. 29 III : date d'effet du présent article au 1er janvier 2007.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006601244", "@num": "29", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 29 (V) JORF 6 janvier 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGITEXT000022361632", "#text": "Arrêté du 30 janvier 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018086514", "@nortexte": "AGRF0802631A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-30" }, { "@id": "LEGITEXT000020031360", "#text": "Arrêté du 10 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009612", "@nortexte": "AGRP0826934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-10" }, { "@id": "LEGIARTI000027038682", "@num": "2", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000027038684", "@num": "3", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033280493", "@num": "2", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000049769196", "@num": "1", "#text": "Décret n°2024-573 du 21 juin 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049766716", "@nortexte": "ECOT2413126D", "@numtexte": "2024-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-21" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. 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R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585141", "@num": "L716-4", "#text": "Code rural - art. L716-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040360", "@num": "R716-37", "#text": "Code rural - art. R716-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-20", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035903083", "@num": "L781-50", "#text": "Code rural et de la pêche maritime - art. L781-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040354", "@num": "R716-26", "#text": "Code rural et de la pêche maritime - art. R716-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672927", "@num": "R716-27", "#text": "Code rural et de la pêche maritime - art. R716-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917444", "@num": "R716-33", "#text": "Code rural et de la pêche maritime - art. R716-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917427", "@num": "R716-35", "#text": "Code rural et de la pêche maritime - art. R716-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152333", "@fin": "2999-01-01", "#text": "Chapitre VI : Hébergement et participation des employeurs agricoles à l'effort de construction.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138363", "@fin": "2999-01-01", "#text": "Titre Ier : Réglementation du travail salarié", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006585138", "@fin": "2006-07-16", "@num": "L716-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585139", "@fin": "2012-03-24", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576780", "@fin": "2018-09-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075004", "@fin": "2020-01-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610282", "@fin": "2999-01-01", "@num": "L716-2", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions conventionnelles qui leur sont éventuellement applicables, les employeurs, à l'exception de l'Etat, des collectivités territoriales et de leurs établissements publics, occupant au minimum cinquante salariés agricoles définis par l'article L. 722-20, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux à leurs salariés sous contrat à durée indéterminée au cours de l'exercice écoulé au financement, notamment par l'octroi de prêts ou d'aides accordés à leurs salariés :
\n
a) De rénovation du patrimoine rural bâti destiné aux logements sociaux, de construction ou d'acquisition de logements en zone rurale, d'acquisition ou d'aménagement de terrains destinés exclusivement à la construction de logements sociaux en zone rurale ;
\n
b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements des prêts immobiliers destinés à l'accession sociale à la propriété ;
\n
c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;
\n
d) De dépenses d'accompagnement social dans le domaine du logement.
\n
Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif, atteignent ou dépassent l'effectif de cinquante salariés sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 % et 25 %, respectivement chacune des trois années suivant la dernière année de dispense.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé cinquante salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa est due dans les conditions de droit commun dès l'année au cours de laquelle l'effectif de cinquante salariés est atteint ou dépassé.
\n
Les dispositions du chapitre III du titre Ier du livre III du code de la construction et de l'habitation sont applicables à la définition, à la collecte, à l'utilisation et au contrôle des sommes mentionnées au premier alinéa sous réserve des dispositions particulières du présent article.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006585139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L716-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006585139", "URL": "article/LEGI/ARTI/00/00/06/58/51/LEGIARTI000006585139.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X716L002XXAB" } }, "NOTA": { "CONTENU": "
Loi n° 2006-11 du 5 janvier 2006, art. 29 III : date d'effet du présent article au 1er janvier 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05 art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006826096", "@num": "103", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 103 (V) JORF 16 juillet 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGITEXT000022361632", "#text": "Arrêté du 30 janvier 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018086514", "@nortexte": "AGRF0802631A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-30" }, { "@id": "LEGITEXT000020031360", "#text": "Arrêté du 10 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009612", "@nortexte": "AGRP0826934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-10" }, { "#text": "Code rural L722-20", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000027038682", "@num": "2", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000027038684", "@num": "3", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033280493", "@num": "2", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000049769196", "@num": "1", "#text": "Décret n°2024-573 du 21 juin 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049766716", "@nortexte": "ECOT2413126D", "@numtexte": "2024-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-21" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840464", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809532", "@num": "R313-29-1", "#text": "Code de la construction et de l'habitation. - art. R313-29-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585141", "@num": "L716-4", "#text": "Code rural - art. L716-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040360", "@num": "R716-37", "#text": "Code rural - art. R716-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035903083", "@num": "L781-50", "#text": "Code rural et de la pêche maritime - art. L781-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040354", "@num": "R716-26", "#text": "Code rural et de la pêche maritime - art. R716-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672927", "@num": "R716-27", "#text": "Code rural et de la pêche maritime - art. R716-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917444", "@num": "R716-33", "#text": "Code rural et de la pêche maritime - art. R716-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917427", "@num": "R716-35", "#text": "Code rural et de la pêche maritime - art. R716-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152333", "@fin": "2999-01-01", "#text": "Chapitre VI : Hébergement et participation des employeurs agricoles à l'effort de construction.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138363", "@fin": "2999-01-01", "#text": "Titre Ier : Réglementation du travail salarié", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006585138", "@fin": "2006-07-16", "@num": "L716-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585139", "@fin": "2012-03-24", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576780", "@fin": "2018-09-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075004", "@fin": "2020-01-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610282", "@fin": "2999-01-01", "@num": "L716-2", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions conventionnelles qui leur sont éventuellement applicables, les employeurs, à l'exception de l'Etat, des collectivités territoriales et de leurs établissements publics, occupant au minimum cinquante salariés agricoles définis par l'article L. 722-20, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux à leurs salariés sous contrat à durée indéterminée au cours de l'exercice écoulé au financement, notamment par l'octroi de prêts ou d'aides accordés à leurs salariés :
\n
a) De rénovation du patrimoine rural bâti destiné aux logements sociaux, de construction ou d'acquisition de logements en zone rurale, d'acquisition ou d'aménagement de terrains destinés exclusivement à la construction de logements sociaux en zone rurale ;
\n
b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements des prêts immobiliers destinés à l'accession sociale à la propriété ;
\n
c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;
\n
d) De dépenses d'accompagnement social dans le domaine du logement.
\n
Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif, atteignent ou dépassent l'effectif de cinquante salariés sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 %, 50 % et 25 %, respectivement chacune des trois années suivant la dernière année de dispense.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé cinquante salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa est due dans les conditions de droit commun dès l'année au cours de laquelle l'effectif de cinquante salariés est atteint ou dépassé.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000022171734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-02-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022171734", "URL": "article/LEGI/ARTI/00/00/22/17/17/LEGIARTI000022171734.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Voir l'article 39 de l'annexe III, et également les obligations résultant de l'article 240.

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D7227-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596276", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309164", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309168", "@num": "241", "#text": "Code général des impôts, CGI. - art. 241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302588", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981496", "@num": "88", "#text": "Code général des impôts, CGI. - art. 88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812125", "@num": "89", "#text": "Code général des impôts, CGI. - art. 89 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751920", "@num": "89 A", "#text": "Code général des impôts, CGI. - art. 89 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975270", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975344", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975350", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520134", "@num": "39 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240610", "@num": "39-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975293", "@num": "41 V bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642252", "@num": "144", "#text": "Code général des impôts, annexe II, CGIANII. - art. 144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684686", "@num": "L712-1", "#text": "Code rural et de la pêche maritime - art. L712-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025042473", "@num": "R741-15", "#text": "Code rural et de la pêche maritime - art. R741-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197202", "@fin": "2999-01-01", "#text": "3 : Obligations des employeurs et débirentiers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121618", "@fin": "1954-08-15", "@num": "87", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049509456", "@fin": "1979-07-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307129", "@fin": "1985-01-04", "@num": "87", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307130", "@fin": "1999-03-31", "@num": "87", "@etat": "MODIFIE", "@debut": "1985-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307131", "@fin": "2010-05-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171734", "@fin": "2016-02-01", "@num": "87", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030751932", "@fin": "2999-01-01", "@num": "87", "@etat": "VIGUEUR", "@debut": "2016-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute personne physique ou morale versant des traitements, émoluments, salaires ou rétributions imposables est tenue de remettre dans le courant du mois de janvier de chaque année, sauf application de l'article 87 A, à l'autorité compétente de l'Etat du lieu de son domicile ou du siège de l'établissement ou du bureau qui en a effectué le paiement, une déclaration dont le contenu est fixé par décret (1).

Par dérogation au premier alinéa, les déclarations prévues par les articles 240 et 241 peuvent être souscrites en même temps que la déclaration de résultats.

\n
" } }, "LEGIARTI000025576780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L716-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025576780", "URL": "article/LEGI/ARTI/00/00/25/57/67/LEGIARTI000025576780.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi n° 2006-11 du 5 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGITEXT000022361632", "#text": "Arrêté du 30 janvier 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018086514", "@nortexte": "AGRF0802631A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-30" }, { "@id": "LEGITEXT000020031360", "#text": "Arrêté du 10 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009612", "@nortexte": "AGRP0826934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-10" }, { "@id": "LEGIARTI000025555166", "@num": "81", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000027038682", "@num": "2", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000027038684", "@num": "3", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033280493", "@num": "2", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000049769196", "@num": "1", "#text": "Décret n°2024-573 du 21 juin 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049766716", "@nortexte": "ECOT2413126D", "@numtexte": "2024-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-21" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840464", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809532", "@num": "R313-29-1", "#text": "Code de la construction et de l'habitation. - art. R313-29-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585141", "@num": "L716-4", "#text": "Code rural - art. L716-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585223", "@num": "L722-20", "#text": "Code rural - art. L722-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040360", "@num": "R716-37", "#text": "Code rural - art. R716-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035903083", "@num": "L781-50", "#text": "Code rural et de la pêche maritime - art. L781-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040354", "@num": "R716-26", "#text": "Code rural et de la pêche maritime - art. R716-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672927", "@num": "R716-27", "#text": "Code rural et de la pêche maritime - art. R716-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917444", "@num": "R716-33", "#text": "Code rural et de la pêche maritime - art. R716-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917427", "@num": "R716-35", "#text": "Code rural et de la pêche maritime - art. R716-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152333", "@fin": "2999-01-01", "#text": "Chapitre VI : Hébergement et participation des employeurs agricoles à l'effort de construction.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138363", "@fin": "2999-01-01", "#text": "Titre Ier : Réglementation du travail salarié", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006585138", "@fin": "2006-07-16", "@num": "L716-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585139", "@fin": "2012-03-24", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576780", "@fin": "2018-09-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075004", "@fin": "2020-01-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610282", "@fin": "2999-01-01", "@num": "L716-2", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions conventionnelles qui leur sont éventuellement applicables, les employeurs, à l'exception de l'Etat, des collectivités territoriales et de leurs établissements publics, occupant au minimum cinquante salariés agricoles définis par l'article L. 722-20, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux à leurs salariés sous contrat à durée indéterminée au cours de l'exercice écoulé au financement, notamment par l'octroi de prêts ou d'aides accordés à leurs salariés :

a) De rénovation du patrimoine rural bâti destiné aux logements sociaux, de construction ou d'acquisition de logements en zone rurale, d'acquisition ou d'aménagement de terrains destinés exclusivement à la construction de logements sociaux en zone rurale ;

b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements des prêts immobiliers destinés à l'accession sociale à la propriété ;

c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;

d) De dépenses d'accompagnement social dans le domaine du logement ;

e) D'interventions à caractère très social dans le domaine du logement, notamment sous la forme d'opérations relatives au logement ou à l'hébergement des personnes défavorisées.

Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.

Les employeurs qui, en raison de l'accroissement de leur effectif, atteignent ou dépassent l'effectif de cinquante salariés sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 %, 50 % et 25 %, respectivement chacune des trois années suivant la dernière année de dispense.

Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé cinquante salariés ou plus au cours de l'une des trois années précédentes.

Dans ce cas, l'obligation visée au premier alinéa est due dans les conditions de droit commun dès l'année au cours de laquelle l'effectif de cinquante salariés est atteint ou dépassé.

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

\n
" } }, "LEGIARTI000028666258": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028666258", "URL": "article/LEGI/ARTI/00/00/28/66/62/LEGIARTI000028666258.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028672927", "@num": "R716-27", "#text": "Code rural et de la pêche maritime - art. R716-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672918", "@num": "R716-29", "#text": "Code rural et de la pêche maritime - art. R716-29 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006596594", "@num": "R716-30", "#text": "Code rural et de la pêche maritime - art. R716-30 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@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": "LEGIARTI000028666258", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028665257", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n
\n
A abrogé les dispositions suivantes :

- Code rural
\n Art. R716-30\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code rural
\n Art. R716-27, Art. R716-28, Art. R716-29\n
\n

\n
" } }, "LEGIARTI000030751932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030751932", "URL": "article/LEGI/ARTI/00/00/30/75/19/LEGIARTI000030751932.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Voir l'article 39 de l'annexe III, et également les obligations résultant de l'article 240.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025089756", "@num": "2", "#text": "Décret n°85-1343 du 16 décembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "LEGIARTI000023018808", "@num": "4", "#text": "Arrêté du 10 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188156", "@nortexte": "MCCK9500145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006234725", "@num": "6", "#text": "Arrêté du 24 septembre 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627554", "@nortexte": "MCCK0400396A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-24" }, { "@id": "LEGIARTI000020606486", "@num": "51", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGITEXT000021975581", "#text": "Arrêté du 5 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021973757", "@nortexte": "ECES1006387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-05" }, { "@id": "LEGITEXT000031183206", "#text": "Arrêté du 19 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGITEXT000022754265", "#text": "Décret n°2010-1003\n du 27 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022749003", "@nortexte": "BCRS1018016D", "@numtexte": "2010-1003", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-27" }, { "@id": "LEGITEXT000023823875", "#text": "Arrêté du 9 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823300", "@nortexte": "BCRE1107838A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-09" }, { "@id": "LEGITEXT000024660892", "#text": "Arrêté du 21 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659222", "@nortexte": "EFIS1125542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-21" }, { "@id": "LEGIARTI000030747786", "@num": "11", "#text": "ORDONNANCE n°2015-682 du 18 juin 2015 - 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art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGITEXT000050737555", "#text": "Décret n°2024-1144 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731848", "@nortexte": "LRUL2428800D", "@numtexte": "2024-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. 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D2123-22-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397278", "@num": "D3123-22-4", "#text": "Code général des collectivités territoriales - art. D3123-22-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397748", "@num": "D4135-22-4", "#text": "Code général des collectivités territoriales - art. D4135-22-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694940", "@num": "D7125-32", "#text": "Code général des collectivités territoriales - art. D7125-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031695353", "@num": "D7227-32", "#text": "Code général des collectivités territoriales - art. D7227-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596276", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309164", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309168", "@num": "241", "#text": "Code général des impôts, CGI. - art. 241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302588", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981496", "@num": "88", "#text": "Code général des impôts, CGI. - art. 88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812125", "@num": "89", "#text": "Code général des impôts, CGI. - art. 89 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751920", "@num": "89 A", "#text": "Code général des impôts, CGI. - art. 89 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975270", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975344", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975350", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520134", "@num": "39 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240610", "@num": "39-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975293", "@num": "41 V bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642252", "@num": "144", "#text": "Code général des impôts, annexe II, CGIANII. - art. 144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684686", "@num": "L712-1", "#text": "Code rural et de la pêche maritime - art. L712-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025042473", "@num": "R741-15", "#text": "Code rural et de la pêche maritime - art. R741-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197202", "@fin": "2999-01-01", "#text": "3 : Obligations des employeurs et débirentiers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121618", "@fin": "1954-08-15", "@num": "87", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049509456", "@fin": "1979-07-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307129", "@fin": "1985-01-04", "@num": "87", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307130", "@fin": "1999-03-31", "@num": "87", "@etat": "MODIFIE", "@debut": "1985-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307131", "@fin": "2010-05-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171734", "@fin": "2016-02-01", "@num": "87", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030751932", "@fin": "2999-01-01", "@num": "87", "@etat": "VIGUEUR", "@debut": "2016-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute personne physique ou morale versant des traitements, émoluments, salaires ou rétributions imposables est tenue de souscrire, dans les conditions prévues à l'article 87 A, une déclaration dont le contenu est fixé par décret (1).

\n
" } }, "LEGIARTI000037075004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L716-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037075004", "URL": "article/LEGI/ARTI/00/00/37/07/50/LEGIARTI000037075004.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2018-474 du 12 juin 2018, les présentes dispositions s'appliquent aux cotisations et contributions dues pour les périodes courant à compter du 1er septembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi n° 2006-11 du 5 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGITEXT000022361632", "#text": "Arrêté du 30 janvier 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018086514", "@nortexte": "AGRF0802631A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-30" }, { "@id": "LEGITEXT000020031360", "#text": "Arrêté du 10 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009612", "@nortexte": "AGRP0826934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-10" }, { "@id": "LEGIARTI000027038682", "@num": "2", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000027038684", "@num": "3", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033280493", "@num": "2", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000037051976", "@num": "5", "#text": "Ordonnance n°2018-474 du 12 juin 2018 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000037051191", "@nortexte": "CPAS1808552R", "@numtexte": "2018-474", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000049769196", "@num": "1", "#text": "Décret n°2024-573 du 21 juin 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049766716", "@nortexte": "ECOT2413126D", "@numtexte": "2024-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-21" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840464", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809532", "@num": "R313-29-1", "#text": "Code de la construction et de l'habitation. - art. R313-29-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585141", "@num": "L716-4", "#text": "Code rural - art. L716-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585223", "@num": "L722-20", "#text": "Code rural - art. L722-20", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040360", "@num": "R716-37", "#text": "Code rural - art. R716-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035903083", "@num": "L781-50", "#text": "Code rural et de la pêche maritime - art. L781-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040354", "@num": "R716-26", "#text": "Code rural et de la pêche maritime - art. R716-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672927", "@num": "R716-27", "#text": "Code rural et de la pêche maritime - art. R716-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917444", "@num": "R716-33", "#text": "Code rural et de la pêche maritime - art. R716-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917427", "@num": "R716-35", "#text": "Code rural et de la pêche maritime - art. R716-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152333", "@fin": "2999-01-01", "#text": "Chapitre VI : Hébergement et participation des employeurs agricoles à l'effort de construction.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138363", "@fin": "2999-01-01", "#text": "Titre Ier : Réglementation du travail salarié", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006585138", "@fin": "2006-07-16", "@num": "L716-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585139", "@fin": "2012-03-24", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576780", "@fin": "2018-09-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075004", "@fin": "2020-01-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610282", "@fin": "2999-01-01", "@num": "L716-2", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions conventionnelles qui leur sont éventuellement applicables, les employeurs, à l'exception de l'Etat, des collectivités territoriales et de leurs établissements publics, occupant au minimum cinquante salariés agricoles définis par l'article L. 722-20, doivent consacrer des sommes représentant 0,45 % au moins des revenus d'activité tels qu'ils sont pris en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1 du code de la sécurité sociale versés par eux à leurs salariés sous contrat à durée indéterminée au cours de l'exercice écoulé au financement, notamment par l'octroi de prêts ou d'aides accordés à leurs salariés :

b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements des prêts immobiliers destinés à l'accession sociale à la propriété ;

c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;

d) De dépenses d'accompagnement social dans le domaine du logement ;

e) D'interventions à caractère très social dans le domaine du logement, notamment sous la forme d'opérations relatives au logement ou à l'hébergement des personnes défavorisées.

Dans ce cas, l'obligation visée au premier alinéa est due dans les conditions de droit commun dès l'année au cours de laquelle l'effectif de cinquante salariés est atteint ou dépassé.

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

\n
" } }, "LEGIARTI000038610282": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L716-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038610282", "URL": "article/LEGI/ARTI/00/00/38/61/02/LEGIARTI000038610282.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au XIV de l’article 11 de la loi n° 2019-486 du 22 mai 2019, les dispositions entrent en vigueur le 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000264992", "#text": "Loi n° 2006-11 du 5 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGITEXT000022361632", "#text": "Arrêté du 30 janvier 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018086514", "@nortexte": "AGRF0802631A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-30" }, { "@id": "LEGITEXT000020031360", "#text": "Arrêté du 10 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020009612", "@nortexte": "AGRP0826934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-12-10" }, { "@id": "LEGIARTI000027038682", "@num": "2", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000027038684", "@num": "3", "#text": "Décret n°2013-119\n du 5 février 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027037895", "@nortexte": "AGRT1234005D", "@numtexte": "2013-119", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-02-05" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033280493", "@num": "2", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000042914309", "@num": "11", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000049769196", "@num": "1", "#text": "Décret n°2024-573 du 21 juin 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049766716", "@nortexte": "ECOT2413126D", "@numtexte": "2024-573", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-21" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840464", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809532", "@num": "R313-29-1", "#text": "Code de la construction et de l'habitation. - art. R313-29-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@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" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585141", "@num": "L716-4", "#text": "Code rural - art. L716-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585223", "@num": "L722-20", "#text": "Code rural - art. L722-20", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040360", "@num": "R716-37", "#text": "Code rural - art. R716-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035903083", "@num": "L781-50", "#text": "Code rural et de la pêche maritime - art. L781-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040354", "@num": "R716-26", "#text": "Code rural et de la pêche maritime - art. R716-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672927", "@num": "R716-27", "#text": "Code rural et de la pêche maritime - art. R716-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917444", "@num": "R716-33", "#text": "Code rural et de la pêche maritime - art. R716-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917427", "@num": "R716-35", "#text": "Code rural et de la pêche maritime - art. R716-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038498675", "@num": "L130-1", "#text": "Code de la sécurité sociale. - art. L130-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152333", "@fin": "2999-01-01", "#text": "Chapitre VI : Hébergement et participation des employeurs agricoles à l'effort de construction.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138363", "@fin": "2999-01-01", "#text": "Titre Ier : Réglementation du travail salarié", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006585138", "@fin": "2006-07-16", "@num": "L716-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585139", "@fin": "2012-03-24", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576780", "@fin": "2018-09-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075004", "@fin": "2020-01-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610282", "@fin": "2999-01-01", "@num": "L716-2", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Sous réserve des dispositions conventionnelles qui leur sont éventuellement applicables, les employeurs, à l'exception de l'Etat, des collectivités territoriales et de leurs établissements publics, occupant au minimum cinquante salariés agricoles définis par l'article L. 722-20, doivent consacrer des sommes représentant 0,45 % au moins des revenus d'activité tels qu'ils sont pris en compte pour la détermination de l'assiette des cotisations définie à l'article L. 242-1 du code de la sécurité sociale versés par eux à leurs salariés sous contrat à durée indéterminée au cours de l'exercice écoulé au financement, notamment par l'octroi de prêts ou d'aides accordés à leurs salariés :

b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements des prêts immobiliers destinés à l'accession sociale à la propriété ;

c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;

d) De dépenses d'accompagnement social dans le domaine du logement ;

e) D'interventions à caractère très social dans le domaine du logement, notamment sous la forme d'opérations relatives au logement ou à l'hébergement des personnes défavorisées.

Pour l'application du présent article, l'effectif salarié et le franchissement du seuil de cinquante salariés sont appréciés selon les modalités prévues à l'article L. 130-1 du code de la sécurité sociale.

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

\n
" } }, "LEGIARTI000048121618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-15", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048121618", "URL": "article/LEGI/ARTI/00/00/48/12/16/LEGIARTI000048121618.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000025089756", "@num": "2", "#text": "Décret n°85-1343 du 16 décembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "LEGIARTI000023018808", "@num": "4", "#text": "Arrêté du 10 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188156", "@nortexte": "MCCK9500145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006234725", "@num": "6", "#text": "Arrêté du 24 septembre 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627554", "@nortexte": "MCCK0400396A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-24" }, { "@id": "LEGIARTI000020606486", "@num": "51", "#text": "LOI n°2009-526\n du 12 mai 2009 - 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Toute personne physique ou morale versant des traitements, émoluments, salaires ou rétributions imposables est tenue de remettre, dans le courant du mois de janvier de chaque année, au directeur des contributions directes du lieu de son domicile ou du siège de l’établissement ou du bureau qui en a effectué le payement, une déclaration dont le contenu est fixé par décret.

" } }, "LEGIARTI000049509456": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1954-08-15" } }, "META_COMMUN": { "ID": "LEGIARTI000049509456", "URL": "article/LEGI/ARTI/00/00/49/50/94/LEGIARTI000049509456.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 1er du décret n° 54-1028 du 12 octobre 1954 portant incorporation dans le code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code, JORF du 19 octobre 1954, p. 9775.

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Cette déclaration doit, en outre, faire ressortir distinctement, pour chaque bénéficiaire appartenant au personnel dirigeant ou aux cadres, le montant des indemnités pour frais d’emploi qu'il a perçues ainsi que le montant des frais de représentation, des frais de déplacement, des frais de mission et des autres frais professionnels qui lui ont été alloués ou remboursés au cours de l’année précédente.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000030751932", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025576780", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037075004", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038610282", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022171734", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307131", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006585138", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006585139", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307129", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048121618", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307130", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028666258", "cible": false, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000049509456", "cible": true, "cidtexte": "LEGITEXT000006071367", "id": "LEGIARTI000028672923", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028672923", "liens_entrants": true }

Article R716-28 AUTONOME VIGUEUR, en vigueur depuis le 01/04/2014 (Code rural et de la pêche maritime)