{ "article": { "LEGIARTI000029426800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029426800", "URL": "article/LEGI/ARTI/00/00/29/42/68/LEGIARTI000029426800.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029427625", "@num": "R131-1", "#text": "Code des assurances - art. R131-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029426590", "@nor": "FCPT1413312D", "@num": "2014-1011", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-1011 du 5 septembre 2014 relatif aux contrats et placements mentionnés à l'article 990 I du code général des impôts bénéficiant d'un abattement proportionnel de 20 %", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029426590", "@c_titre_court": "DÉCRET n°2014-1011 du 5 septembre 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-1011 du 5 septembre 2014 relatif aux contrats et placements mentionnés à l'article 990 I du code général des impôts bénéficiant d'un abattement proportionnel de 20 %", "@debut": "2014-09-08", "@id_txt": "LEGITEXT000029426783", "@c_titre_court": "DÉCRET n°2014-1011 du 5 septembre 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-09-07", "@date_signature": "2014-09-05" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029426800", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029426630", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des assurances
\n Art. R131-1\n
\n

\n
" } }, "LEGIARTI000029427625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-11-01", "DATE_DEBUT": "2014-09-08" } }, "META_COMMUN": { "ID": "LEGIARTI000029427625", "URL": "article/LEGI/ARTI/00/00/29/42/76/LEGIARTI000029427625.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006746038", "@num": "29", "#text": "Décret n°2004-342 du 21 avril 2004 - art. 29 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000233359", "@nortexte": "ECOT0491205D", "@numtexte": "2004-342", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-04-21" }, { "@id": "LEGIARTI000006380647", "@num": "22", "#text": "Décret n°2005-875 du 25 juillet 2005 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000812128", "@nortexte": "ECOT0420065D", "@numtexte": "2005-875", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-25" }, { "@id": "LEGIARTI000029426800", "@num": "3", "#text": "DÉCRET n°2014-1011 du 5 septembre 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029426590", "@nortexte": "FCPT1413312D", "@numtexte": "2014-1011", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-05" }, { "@id": "LEGITEXT000035000764", "#text": "Décret n°2017-1105 du 23 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035000606", "@nortexte": "ECOT1707042D", "@numtexte": "2017-1105", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-06-23" }, { "@id": "LEGIARTI000038870105", "@num": "1", "#text": "Décret n°2019-807 du 30 juillet 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038858382", "@nortexte": "ECOT1917454D", "@numtexte": "2019-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-30" }, { "@id": "LEGIARTI000039380191", "@num": "2", "#text": "Décret n°2019-1172 du 14 novembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039378636", "@nortexte": "ECOT1920868D", "@numtexte": "2019-1172", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000039380193", "@num": "3", "#text": "Décret n°2019-1172 du 14 novembre 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039378636", "@nortexte": "ECOT1920868D", "@numtexte": "2019-1172", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-11-14" }, { "@id": "LEGIARTI000049896891", "@num": "1", "#text": "Arrêté du 1er juillet 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049888609", "@nortexte": "ECOT2407581A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-01" }, { "@id": "LEGIARTI000049900174", "@num": "3", "#text": "Décret n°2024-713 du 5 juillet 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049891396", "@nortexte": "ECOT2414146D", "@numtexte": "2024-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000006305700", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739659", "@num": "R223-1", "#text": "Code de la mutualité - art. R223-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039383881", "@num": "R932-3-1", "#text": "Code de la sécurité sociale. - art. R932-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904337", "@num": "A132-5-4", "#text": "Code des assurances - art. A132-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792931", "@num": "L131-1", "#text": "Code des assurances - art. L131-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R*332-2", "#text": "Code des assurances - art. R*332-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811976", "@num": "R131-2", "#text": "Code des assurances - art. R131-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811979", "@num": "R131-3", "#text": "Code des assurances - art. R131-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027888538", "@num": "R131-4", "#text": "Code des assurances - art. R131-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035001598", "@num": "R131-5", "#text": "Code des assurances - art. R131-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811984", "@num": "R131-6", "#text": "Code des assurances - art. R131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812022", "@num": "R142-10", "#text": "Code des assurances - art. R142-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799272", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823304", "@num": "R441-7-1", "#text": "Code des assurances - art. R441-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823305", "@num": "R441-7-2", "#text": "Code des assurances - art. R441-7-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158245", "@fin": "2999-01-01", "#text": "Chapitre Ier : Contrats d'assurance sur la vie ou de capitalisation se référant à des unités de compte.", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143118", "@fin": "2999-01-01", "#text": "Titre III : Règles relatives aux assurances de personnes et aux opérations de capitalisation", "@debut": "1993-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128512", "@fin": "2999-01-01", "#text": "Livre Ier : Le contrat.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107986", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1976-07-11" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811963", "@fin": "1990-11-06", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "1988-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811964", "@fin": "1993-07-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "1990-11-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811965", "@fin": "1998-05-29", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "1993-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811966", "@fin": "2000-02-22", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "1998-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811967", "@fin": "2005-07-30", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2000-02-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811968", "@fin": "2007-06-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2005-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006811969", "@fin": "2013-07-31", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2007-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027799285", "@fin": "2014-09-08", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2013-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029427625", "@fin": "2017-11-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2014-09-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035001639", "@fin": "2019-10-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2017-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038895058", "@fin": "2019-11-16", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039383830", "@fin": "2021-05-30", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2019-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043560691", "@fin": "2024-10-24", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2021-05-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049917238", "@fin": "2999-01-01", "@num": "R131-1", "@etat": "VIGUEUR", "@debut": "2024-10-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les unités de comptes visées à l'article L. 131-1 sont :

1° Les actifs énumérés aux 1°, 2°, 2° bis, 2° ter, 3°, 4°, 5° et 8° de l'article R. 332-2 ;

2° Dans les conditions fixées aux articles R. 131-2 à R. 131-4, les parts ou actions visées au 9° bis de l'article R. 332-2 ;

3° Les parts visées au 7° de l'article R. 332-2 et les actions de sociétés commerciales mentionnées au 6° de l'article R. 332-2 ;

4° Les parts ou actions mentionnées au 7° ter de l'article R. 332-2 ;

5° Les parts ou actions mentionnées au 7° quater de l'article R. 332-2 ;

6° Dans des conditions fixées aux articles R. 131-5 et R. 131-6, les parts ou actions mentionnées au 9° ter de l'article R. 332-2 ;

7° Dans des conditions fixées aux articles R. 131-5 et R. 131-6, les parts ou actions mentionnées au 9° sexies de l'article R. 332-2.

Le contrat peut se référer soit à une seule unité de compte, soit à la combinaison de plusieurs unités de compte. Dans ce dernier cas, la prime doit être ventilée entre les différentes unités de compte conformément aux dispositions du contrat. La part de la prime représentée par les unités de compte relevant du 3° et du 4° du présent article ne doit pas dépasser 10 % au total. Pour les contrats relevant du I bis de l'article 990 I du code général des impôts, ce seuil est porté à 33 %. La part de la prime représentée par les unités de compte relevant du 3°, du 4° et du 5° du présent article ne doit pas dépasser 30 % au total. Pour les contrats relevant du I bis de l'article 990 I du code général des impôts, ce seuil est porté à 33 %. Pour l'appréciation de ces deux derniers plafonds, en ce qui concerne les unités de compte relevant du 5°, seule la quote-part de ces actions ou parts investie dans des placements autres que ceux mentionnés aux 1° et 2° est prise en compte. La part de la prime représentée par les unités de compte relevant du 7° ne doit pas dépasser 30 %.

Le contrat doit prévoir les modalités selon lesquelles, en cas de disparition d'une unité de compte, une autre unité de compte de même nature lui est substituée, par un avenant au contrat.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000029427625", "cible": true, "cidtexte": "JORFTEXT000029426590", "id": "LEGIARTI000029426800", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029426800", "liens_entrants": true }

Article 3 ENTIEREMENT_MODIF (Décret n° 2014-1011 du 5 septembre 2014 relatif aux contrats et placements mentionnés à l'article 990 I du code général des impôts bénéficiant d'un abattement proportionnel de 20 %)