{ "article": { "LEGIARTI000029962006": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029962006", "URL": "article/LEGI/ARTI/00/00/29/96/20/LEGIARTI000029962006.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029954707", "@num": "22", "#text": "LOI n°2014-1554 du 22 décembre 2014 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000006740360", "@num": "L137-6", "#text": "Code de la sécurité sociale. - art. L137-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740365", "@num": "L137-7", "#text": "Code de la sécurité sociale. - art. L137-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740424", "@num": "L138-20", "#text": "Code de la sécurité sociale. - art. L138-20", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006127158", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions relatives aux recettes des régimes obligatoires de base et des organismes concourant à leur financement.", "@debut": "2005-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106366", "@fin": "2999-01-01", "#text": "TROISIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE GÉNÉRAL POUR 2006.", "@debut": "2005-12-20" } ] }, "@cid": "JORFTEXT000000815414", "@nor": "SANX0500246L", "@num": "2005-1579", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1579 du 19 décembre 2005 de financement de la sécurité sociale pour 2006 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000815414", "@c_titre_court": "Loi n°2005-1579 du 19 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1579 du 19 décembre 2005 de financement de la sécurité sociale pour 2006 (1).", "@debut": "2005-12-20", "@id_txt": "LEGITEXT000006052881", "@c_titre_court": "Loi n° 2005-1579 du 19 décembre 2005" } ], "@date_publi": "2005-12-20", "@date_signature": "2005-12-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759165", "@fin": "2006-12-22", "@num": "22", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006759166", "@fin": "2016-01-01", "@num": "22", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029962006", "@fin": "2999-01-01", "@num": "22", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Paragraphe modificateur.

II. - Les dispositions du présent article s'appliquent au recouvrement de la contribution assise sur les primes définies au deuxième alinéa de l'article L. 137-7 du code de la sécurité sociale et émises après le 31 décembre 2007.

\n
" } }, "LEGIARTI000006740360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2001-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006740360", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740360.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X137L06AXXAA" } }, "NOTA": { "CONTENU": "
Nota : Loi 2001-1246 2001-12-21 art. 13 II D : Les dispositions du présent article s'appliquent aux primes ou cotisations ou fractions de prime ou de cotisation d'assurance émises à compter du 1er janvier 2002.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758383", "@num": "13", "#text": "Loi n°2001-1246 du 21 décembre 2001 - art. 13 () JORF 26 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000396224", "@nortexte": "MESX0100129L", "@numtexte": "2001-1246", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-21" }, { "@id": "LEGIARTI000006321766", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000023262240", "@num": "13", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGITEXT000032155853", "#text": "Décret n°2016-272 du 4 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154896", "@nortexte": "FCPS1530343D", "@numtexte": "2016-272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-04" }, { "@id": "LEGIARTI000029962047", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740428", "@num": "L138-20", "#text": "Code de la sécurité sociale. - art. L138-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747091", "@num": "R137-12", "#text": "Code de la sécurité sociale. - art. R137-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747085", "@num": "R137-9", "#text": "Code de la sécurité sociale. - art. R137-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185799", "@fin": "2004-01-01", "#text": "Section 3 : Contribution assise sur les contrats d'assurance en matière de circulation de véhicules terrestres à moteur.", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172438", "@fin": "2004-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "1996-01-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740360", "@fin": "2004-01-01", "@num": "L137-6", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006740361", "@fin": "2016-01-01", "@num": "L137-6", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une contribution est due par toute personne physique ou morale qui est soumise à l'obligation d'assurance en matière de circulation de véhicules terrestres à moteur instituée par l'article L. 211-1 du code des assurances.
\n
Cette contribution est perçue au profit du fonds mentionné à l'article L. 131-8.
\n
Le taux de la contribution est fixé à 15 % du montant des primes, cotisations ou fractions de prime ou de cotisation afférentes à l'assurance obligatoire susmentionnée.
" } }, "LEGIARTI000006740361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006740361", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740361.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X137L06AXXAB" } }, "NOTA": { "CONTENU": "
Loi 2003-1199 du 18 décembre 2003 art. 3 V : les présentes dispositions entrent en vigueur le 1er janvier 2004, sous réserve de la période d'inventaire nécessaire à l'établissement des comptes définitifs pour l'exercice 2003 selon les principes des droits constatés, période n'excédant pas la durée d'existence du service de liquidation mentionné à l'art. 3 VII.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758835", "@num": "3", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 3 (V) JORF 19 décembre 2003 en vigueur le 1er janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006321766", "@num": "41", "#text": "Loi - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000023262240", "@num": "13", "#text": "LOI n°2010-1594 du 20 décembre 2010 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000029954707", "@num": "22", "#text": "LOI n°2014-1554 du 22 décembre 2014 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGITEXT000032155853", "#text": "Décret n°2016-272 du 4 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154896", "@nortexte": "FCPS1530343D", "@numtexte": "2016-272", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-04" }, { "@id": "LEGIARTI000029962047", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740428", "@num": "L138-20", "#text": "Code de la sécurité sociale. - art. L138-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747091", "@num": "R137-12", "#text": "Code de la sécurité sociale. - art. R137-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747085", "@num": "R137-9", "#text": "Code de la sécurité sociale. - art. R137-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006795331", "@num": "L211-1", "#text": "Code des assurances - art. L211-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172488", "@fin": "2016-01-01", "#text": "Section 3 : Contribution assise sur les contrats d'assurance en matière de circulation de véhicules terrestres à moteur", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740360", "@fin": "2004-01-01", "@num": "L137-6", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006740361", "@fin": "2016-01-01", "@num": "L137-6", "@etat": "ABROGE", "@debut": "2004-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une contribution est due par toute personne physique ou morale qui est soumise à l'obligation d'assurance en matière de circulation de véhicules terrestres à moteur instituée par l'article L. 211-1 du code des assurances.
\n
Le taux de la contribution est fixé à 15 % du montant des primes, cotisations ou fractions de prime ou de cotisation afférentes à l'assurance obligatoire susmentionnée.
" } }, "LEGIARTI000006740365": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-7", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2005-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006740365", "URL": "article/LEGI/ARTI/00/00/06/74/03/LEGIARTI000006740365.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X137L07AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000815414", "#text": "Loi 2005-1579 2005-12-19 art. 22 I 1° JORF 20 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000029954707", "@num": "22", "#text": "LOI n°2014-1554 du 22 décembre 2014 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000031048191", "@num": "50", "#text": "LOI n°2015-992 du 17 août 2015 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale.", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744090", "@num": "L723-5-1", "#text": "Code de la sécurité sociale. - art. L723-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017782736", "@num": "R137-1", "#text": "Code de la sécurité sociale. - art. R137-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747093", "@num": "R137-13", "#text": "Code de la sécurité sociale. - art. R137-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747070", "@num": "R137-2", "#text": "Code de la sécurité sociale. - art. R137-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022267932", "@num": "R137-3", "#text": "Code de la sécurité sociale. - art. R137-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747077", "@num": "R137-5", "#text": "Code de la sécurité sociale. - art. R137-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172488", "@fin": "2016-01-01", "#text": "Section 3 : Contribution assise sur les contrats d'assurance en matière de circulation de véhicules terrestres à moteur", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740362", "@fin": "2003-01-01", "@num": "L137-7", "@etat": "MODIFIE", "@debut": "2001-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740363", "@fin": "2004-01-01", "@num": "L137-7", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740364", "@fin": "2005-12-20", "@num": "L137-7", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006740365", "@fin": "2016-01-01", "@num": "L137-7", "@etat": "ABROGE", "@debut": "2005-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution est perçue par les entreprises d'assurance, dans les mêmes conditions et en même temps que ces primes.
\n
Les entreprises d'assurance versent le produit de la contribution au plus tard le 15 du deuxième mois suivant le dernier jour de chaque bimestre. Ce produit correspond au montant des primes, cotisations ou fractions de prime ou de cotisation d'assurance émises au cours de chaque bimestre, déduction faite des annulations et remboursements constatés durant la même période et après déduction du prélèvement destiné à compenser les frais de gestion dont le taux est fixé par arrêté du ministre chargé de la sécurité sociale et du ministre chargé des assurances.
\n
La contribution est recouvrée et contrôlée en application des dispositions prévues aux articles L. 138-20 à L. 138-23. Les modalités particulières de recouvrement de la contribution, notamment les majorations, les pénalités, les taxations provisionnelles ou forfaitaires, sont précisées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006740424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006740424", "URL": "article/LEGI/ARTI/00/00/06/74/04/LEGIARTI000006740424.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X138L20AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758533", "@num": "65", "#text": "Loi n°2002-1487 du 20 décembre 2002 - art. 65 () JORF 24 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006740360", "@num": "L137-6", "#text": "Code de la sécurité sociale. - art. L137-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740405", "@num": "L138-10", "#text": "Code de la sécurité sociale. - art. L138-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740397", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741369", "@num": "L162-17-2-1", "#text": "Code de la sécurité sociale. - art. L162-17-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046812839", "@num": "L165-4", "#text": "Code de la sécurité sociale. - art. L165-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742114", "@num": "L245-1", "#text": "Code de la sécurité sociale. - art. L245-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742133", "@num": "L245-3", "#text": "Code de la sécurité sociale. - art. L245-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798806", "@num": "L245-5-5", "#text": "Code de la sécurité sociale. - art. L245-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747133", "@num": "R138-21", "#text": "Code de la sécurité sociale. - art. R138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222962", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747135", "@num": "R138-23", "#text": "Code de la sécurité sociale. - art. R138-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031093023", "@num": "R138-24-1", "#text": "Code de la sécurité sociale. - art. R138-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748894", "@num": "R245-17", "#text": "Code de la sécurité sociale. - art. R245-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172441", "@fin": "2003-12-19", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées directement par l'Agence centrale des organismes de sécurité sociale.", "@debut": "2003-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740424", "@fin": "2003-12-19", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740425", "@fin": "2004-08-17", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740426", "@fin": "2004-12-21", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740427", "@fin": "2005-12-20", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740428", "@fin": "2015-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961218", "@fin": "2021-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466270", "@fin": "2022-12-25", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046805490", "@fin": "2023-12-28", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048688899", "@fin": "2999-01-01", "@num": "L138-20", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contributions instituées aux articles L. 137-6, L. 138-1, L. 138-10 et L. 245-1 sont recouvrées et contrôlées dans les conditions prévues à la présente section par l'Agence centrale des organismes de sécurité sociale. L'agence centrale peut requérir l'assistance des unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales et des caisses générales de sécurité sociale des départements d'outre-mer, notamment par la mise à disposition d'agents de ces organismes, en particulier d'inspecteurs du recouvrement, pour assurer les actions de contrôle. Les agents habilités peuvent recueillir auprès des assujettis aux contributions tous renseignements de nature à permettre le contrôle de l'assiette et du champ d'application des contributions.
\n
" } }, "LEGIARTI000006740425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-17", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006740425", "URL": "article/LEGI/ARTI/00/00/06/74/04/LEGIARTI000006740425.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X138L20AXXAB" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 14 III : les dispositions du présent article sont applicables pour la première fois à l'assiette déterminée au titre de l'année 2003.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758848", "@num": "14", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 14 () JORF 19 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006740360", "@num": "L137-6", "#text": "Code de la sécurité sociale. - art. L137-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740405", "@num": "L138-10", "#text": "Code de la sécurité sociale. - art. L138-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740397", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741369", "@num": "L162-17-2-1", "#text": "Code de la sécurité sociale. - art. L162-17-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046812839", "@num": "L165-4", "#text": "Code de la sécurité sociale. - art. L165-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742114", "@num": "L245-1", "#text": "Code de la sécurité sociale. - art. L245-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742133", "@num": "L245-3", "#text": "Code de la sécurité sociale. - art. L245-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742395", "@num": "L245-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798806", "@num": "L245-5-5", "#text": "Code de la sécurité sociale. - art. L245-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747133", "@num": "R138-21", "#text": "Code de la sécurité sociale. - art. R138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222962", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747135", "@num": "R138-23", "#text": "Code de la sécurité sociale. - art. R138-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031093023", "@num": "R138-24-1", "#text": "Code de la sécurité sociale. - art. R138-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748894", "@num": "R245-17", "#text": "Code de la sécurité sociale. - art. R245-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156018", "@fin": "2004-12-21", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées directement par l'Agence centrale des organismes de sécurité sociale.", "@debut": "2003-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740424", "@fin": "2003-12-19", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740425", "@fin": "2004-08-17", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740426", "@fin": "2004-12-21", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740427", "@fin": "2005-12-20", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740428", "@fin": "2015-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961218", "@fin": "2021-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466270", "@fin": "2022-12-25", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046805490", "@fin": "2023-12-28", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048688899", "@fin": "2999-01-01", "@num": "L138-20", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contributions instituées aux articles L. 137-6, L. 138-1, L. 138-10, L. 245-1 et L. 245-5-1 sont recouvrées et contrôlées dans les conditions prévues à la présente section par l'Agence centrale des organismes de sécurité sociale. L'agence centrale peut requérir l'assistance des unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales et des caisses générales de sécurité sociale des départements d'outre-mer, notamment par la mise à disposition d'agents de ces organismes, en particulier d'inspecteurs du recouvrement, pour assurer les actions de contrôle. Les agents habilités peuvent recueillir auprès des assujettis aux contributions tous renseignements de nature à permettre le contrôle de l'assiette et du champ d'application des contributions.
\n
" } }, "LEGIARTI000006740426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-21", "DATE_DEBUT": "2004-08-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006740426", "URL": "article/LEGI/ARTI/00/00/06/74/04/LEGIARTI000006740426.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X138L20AXXAC" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 14 III : les dispositions du présent article sont applicables pour la première fois à l'assiette déterminée au titre de l'année 2003.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "JORFTEXT000000625158", "#text": "Loi 2004-810 2004-08-13 art. 74 III JORF 17 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000625158", "@nortexte": "SANX0400122L", "@numtexte": "2004-810", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006740360", "@num": "L137-6", "#text": "Code de la sécurité sociale. - art. L137-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740405", "@num": "L138-10", "#text": "Code de la sécurité sociale. - art. L138-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740397", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741369", "@num": "L162-17-2-1", "#text": "Code de la sécurité sociale. - art. L162-17-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046812839", "@num": "L165-4", "#text": "Code de la sécurité sociale. - art. L165-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742114", "@num": "L245-1", "#text": "Code de la sécurité sociale. - art. L245-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742133", "@num": "L245-3", "#text": "Code de la sécurité sociale. - art. L245-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742395", "@num": "L245-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798806", "@num": "L245-5-5", "#text": "Code de la sécurité sociale. - art. L245-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742141", "@num": "L245-6", "#text": "Code de la sécurité sociale. - art. L245-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747133", "@num": "R138-21", "#text": "Code de la sécurité sociale. - art. R138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222962", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747135", "@num": "R138-23", "#text": "Code de la sécurité sociale. - art. R138-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031093023", "@num": "R138-24-1", "#text": "Code de la sécurité sociale. - art. R138-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748894", "@num": "R245-17", "#text": "Code de la sécurité sociale. - art. R245-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156018", "@fin": "2004-12-21", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées directement par l'Agence centrale des organismes de sécurité sociale.", "@debut": "2003-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740424", "@fin": "2003-12-19", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740425", "@fin": "2004-08-17", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740426", "@fin": "2004-12-21", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740427", "@fin": "2005-12-20", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740428", "@fin": "2015-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961218", "@fin": "2021-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466270", "@fin": "2022-12-25", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046805490", "@fin": "2023-12-28", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048688899", "@fin": "2999-01-01", "@num": "L138-20", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contributions instituées aux articles L. 137-6, L. 138-1, L. 138-10, L. 245-1, L. 245-5-1 et L. 245-6 sont recouvrées et contrôlées dans les conditions prévues à la présente section par l'Agence centrale des organismes de sécurité sociale. L'agence centrale peut requérir l'assistance des unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales et des caisses générales de sécurité sociale des départements d'outre-mer, notamment par la mise à disposition d'agents de ces organismes, en particulier d'inspecteurs du recouvrement, pour assurer les actions de contrôle. Les agents habilités peuvent recueillir auprès des assujettis aux contributions tous renseignements de nature à permettre le contrôle de l'assiette et du champ d'application des contributions.
\n
" } }, "LEGIARTI000006740427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-20", "DATE_DEBUT": "2004-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006740427", "URL": "article/LEGI/ARTI/00/00/06/74/04/LEGIARTI000006740427.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X138L20AXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "JORFTEXT000000790552", "#text": "Loi 2004-1370 2004-12-20 art. 61 I, II JORF 21 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V) JORF 21 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006740360", "@num": "L137-6", "#text": "Code de la sécurité sociale. - art. L137-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740405", "@num": "L138-10", "#text": "Code de la sécurité sociale. - art. L138-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740397", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741369", "@num": "L162-17-2-1", "#text": "Code de la sécurité sociale. - art. L162-17-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046812839", "@num": "L165-4", "#text": "Code de la sécurité sociale. - art. L165-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742298", "@num": "L225-1-1", "#text": "Code de la sécurité sociale. - art. L225-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742114", "@num": "L245-1", "#text": "Code de la sécurité sociale. - art. L245-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742133", "@num": "L245-3", "#text": "Code de la sécurité sociale. - art. L245-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742395", "@num": "L245-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798806", "@num": "L245-5-5", "#text": "Code de la sécurité sociale. - art. L245-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742141", "@num": "L245-6", "#text": "Code de la sécurité sociale. - art. L245-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747133", "@num": "R138-21", "#text": "Code de la sécurité sociale. - art. R138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222962", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747135", "@num": "R138-23", "#text": "Code de la sécurité sociale. - art. R138-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031093023", "@num": "R138-24-1", "#text": "Code de la sécurité sociale. - art. R138-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748894", "@num": "R245-17", "#text": "Code de la sécurité sociale. - art. R245-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156300", "@fin": "2014-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général", "@debut": "2004-12-21" }, { "@id": "LEGISCTA000028392481", "@fin": "2999-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général et par l'administration fiscale", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740424", "@fin": "2003-12-19", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740425", "@fin": "2004-08-17", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740426", "@fin": "2004-12-21", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740427", "@fin": "2005-12-20", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740428", "@fin": "2015-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961218", "@fin": "2021-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466270", "@fin": "2022-12-25", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046805490", "@fin": "2023-12-28", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048688899", "@fin": "2999-01-01", "@num": "L138-20", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contributions instituées aux articles L. 138-1, L. 138-10, L. 245-1, L. 245-5-1 et L. 245-6 sont recouvrées et contrôlées, selon les règles et sous les sanctions et garanties applicables au recouvrement des cotisations du régime général assises sur les rémunérations, par des organismes mentionnés à l'article L. 213-1 désignés par le directeur de l'Agence centrale des organismes de sécurité sociale.
\n
La contribution instituée à l'article L. 137-6 est recouvrée et contrôlée par l'Agence centrale des organismes de sécurité sociale, dans les conditions prévues au 3° de l'article L. 225-1-1. L'agence peut recueillir l'assistance des unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales et des caisses générales de sécurité sociale des départements d'outre-mer, notamment par la mise à disposition d'agents de ces organismes, chargés du contrôle.
\n
Les agents chargés du contrôle sont habilités à recueillir auprès des assujettis tous les renseignements de nature à permettre le contrôle de l'assiette et du champ d'application des contributions.
" } }, "LEGIARTI000006740428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2005-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006740428", "URL": "article/LEGI/ARTI/00/00/06/74/04/LEGIARTI000006740428.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X138L20AXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "JORFTEXT000000815414", "#text": "Loi 2005-1579 2005-12-19 art. 22 I 2° JORF 20 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006740360", "@num": "L137-6", "#text": "Code de la sécurité sociale. - art. L137-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740405", "@num": "L138-10", "#text": "Code de la sécurité sociale. - art. L138-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740397", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741369", "@num": "L162-17-2-1", "#text": "Code de la sécurité sociale. - art. L162-17-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046812839", "@num": "L165-4", "#text": "Code de la sécurité sociale. - art. L165-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742114", "@num": "L245-1", "#text": "Code de la sécurité sociale. - art. L245-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742133", "@num": "L245-3", "#text": "Code de la sécurité sociale. - art. L245-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742395", "@num": "L245-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798806", "@num": "L245-5-5", "#text": "Code de la sécurité sociale. - art. L245-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742141", "@num": "L245-6", "#text": "Code de la sécurité sociale. - art. L245-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747133", "@num": "R138-21", "#text": "Code de la sécurité sociale. - art. R138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222962", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747135", "@num": "R138-23", "#text": "Code de la sécurité sociale. - art. R138-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031093023", "@num": "R138-24-1", "#text": "Code de la sécurité sociale. - art. R138-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748894", "@num": "R245-17", "#text": "Code de la sécurité sociale. - art. R245-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156300", "@fin": "2014-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général", "@debut": "2004-12-21" }, { "@id": "LEGISCTA000028392481", "@fin": "2999-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général et par l'administration fiscale", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740424", "@fin": "2003-12-19", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740425", "@fin": "2004-08-17", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740426", "@fin": "2004-12-21", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740427", "@fin": "2005-12-20", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740428", "@fin": "2015-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961218", "@fin": "2021-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466270", "@fin": "2022-12-25", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046805490", "@fin": "2023-12-28", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048688899", "@fin": "2999-01-01", "@num": "L138-20", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contributions instituées aux articles L. 137-6, L. 138-1, L. 138-10, L. 245-1, L. 245-5-1 et L. 245-6 sont recouvrées et contrôlées, selon les règles et sous les sanctions et garanties applicables au recouvrement des cotisations du régime général assises sur les rémunérations, par des organismes mentionnés à l'article L. 213-1 désignés par le directeur de l'Agence centrale des organismes de sécurité sociale.
\n
Les agents chargés du contrôle sont habilités à recueillir auprès des assujettis tous les renseignements de nature à permettre le contrôle de l'assiette et du champ d'application des contributions.
" } }, "LEGIARTI000029954707": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029954707", "URL": "article/LEGI/ARTI/00/00/29/95/47/LEGIARTI000029954707.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000031780774", "@num": "1001", "#text": "Code général des impôts, CGI. - art. 1001 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030028579", "@num": "1001", "#text": "Code général des impôts, CGI. - art. 1001 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962060", "@num": "995", "#text": "Code général des impôts, CGI. - art. 995 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006172488", "#text": "Code de la sécurité sociale. - Section 3 : Contribution assise sur les contrat... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962047", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740361", "@num": "L137-6", "#text": "Code de la sécurité sociale. - art. L137-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740365", "@num": "L137-7", "#text": "Code de la sécurité sociale. - art. L137-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741127", "@num": "L137-9", "#text": "Code de la sécurité sociale. - art. L137-9 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961218", "@num": "L138-20", "#text": "Code de la sécurité sociale. - art. L138-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961667", "@num": "L241-6", "#text": "Code de la sécurité sociale. - art. L241-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962044", "@num": "L862-3", "#text": "Code de la sécurité sociale. - art. L862-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962041", "@num": "L862-4", "#text": "Code de la sécurité sociale. - art. L862-4 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962037", "@num": "L862-6", "#text": "Code de la sécurité sociale. - art. L862-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962011", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031686110", "@num": "L911-7", "#text": "Code de la sécurité sociale. - art. L911-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029954523", "@fin": "2999-01-01", "#text": "Chapitre II : Simplification du recouvrement", "@debut": "2014-12-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029954532", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RECETTES, AU RECOUVREMENT ET À LA TRÉSORERIE", "@debut": "2014-12-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033165731", "@fin": "2999-01-01", "#text": "TROISIÈME PARTIE : DISPOSITIONS RELATIVES AUX RECETTES ET À L'ÉQUILIBRE FINANCIER DE LA SÉCURITÉ SOCIALE POUR L'EXERCICE 2015", "@debut": "2014-12-25" } ] }, "@cid": "JORFTEXT000029953502", "@nor": "FCPX1422901L", "@num": "2014-1554", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-1554 du 22 décembre 2014 de financement de la sécurité sociale pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029953502", "@c_titre_court": "LOI n° 2014-1554 du 22 décembre 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-1554 du 22 décembre 2014 de financement de la sécurité sociale pour 2015 (1)", "@debut": "2014-12-25", "@id_txt": "LEGITEXT000029954521", "@c_titre_court": "LOI n°2014-1554 du 22 décembre 2014" } ], "@date_publi": "2014-12-24", "@date_signature": "2014-12-22", "@num_parution_jo": "0297" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029954707", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029953570", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 995, Art. 1001\n
\n

-Code de la sécurité sociale.
\nArt. L131-8, Art. L138-20, Art. L241-6, Art. L862-3, Art. L862-4, Art. L862-6, Art. L871-1, Art. L911-7\n
\n

-Loi n° 2005-1579 du 19 décembre 2005
\nArt. 22 \n
\n

A abrogé les dispositions suivantes :

-Code de la sécurité sociale.
\nSct. Section 3 : Contribution assise sur les contrats d'assurance en matière de circulation de véhicules terrestres à moteur., Art. L137-6, Art. L137-7, Art. L137-9\n
\n

\n
" } }, "LEGIARTI000029961218": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029961218", "URL": "article/LEGI/ARTI/00/00/29/96/12/LEGIARTI000029961218.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000029954703", "@num": "3", "#text": "LOI n° 2014-1554 du 22 décembre 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000029954685", "@num": "15", "#text": "LOI n°2014-1554 du 22 décembre 2014 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000029954707", "@num": "22", "#text": "LOI n°2014-1554 du 22 décembre 2014 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000029953502", "@nortexte": "FCPX1422901L", "@numtexte": "2014-1554", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-22" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740405", "@num": "L138-10", "#text": "Code de la sécurité sociale. - art. L138-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029954748", "@num": "L138-19-1", "#text": "Code de la sécurité sociale. - art. L138-19-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740397", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741369", "@num": "L162-17-2-1", "#text": "Code de la sécurité sociale. - art. L162-17-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046812839", "@num": "L165-4", "#text": "Code de la sécurité sociale. - art. L165-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742114", "@num": "L245-1", "#text": "Code de la sécurité sociale. - art. L245-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742133", "@num": "L245-3", "#text": "Code de la sécurité sociale. - art. L245-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742395", "@num": "L245-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798806", "@num": "L245-5-5", "#text": "Code de la sécurité sociale. - art. L245-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029957616", "@num": "L245-5-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-5-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742404", "@num": "L245-5-6", "#text": "Code de la sécurité sociale. - art. L245-5-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747133", "@num": "R138-21", "#text": "Code de la sécurité sociale. - art. R138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222962", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747135", "@num": "R138-23", "#text": "Code de la sécurité sociale. - art. R138-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031093023", "@num": "R138-24-1", "#text": "Code de la sécurité sociale. - art. R138-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748894", "@num": "R245-17", "#text": "Code de la sécurité sociale. - art. R245-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156300", "@fin": "2014-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général", "@debut": "2004-12-21" }, { "@id": "LEGISCTA000028392481", "@fin": "2999-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général et par l'administration fiscale", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740424", "@fin": "2003-12-19", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740425", "@fin": "2004-08-17", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740426", "@fin": "2004-12-21", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740427", "@fin": "2005-12-20", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740428", "@fin": "2015-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961218", "@fin": "2021-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466270", "@fin": "2022-12-25", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046805490", "@fin": "2023-12-28", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048688899", "@fin": "2999-01-01", "@num": "L138-20", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contributions instituées aux articles L. 138-1, L. 138-10, L. 138-19-1, L. 245-1, L. 245-5-1, L. 245-5-5-1 et L. 245-6 sont recouvrées et contrôlées, selon les règles et sous les sanctions et garanties applicables au recouvrement des cotisations du régime général assises sur les rémunérations, par des organismes mentionnés à l'article L. 213-1 désignés par le directeur de l'Agence centrale des organismes de sécurité sociale.

Les déclarations et versements afférents à ces contributions sont effectués par voie dématérialisée, dans des conditions fixées par décret.

La méconnaissance de l'obligation de déclaration ou de versement par voie dématérialisée prévue au deuxième alinéa du présent article entraîne l'application d'une majoration, fixée par décret, dans la limite de 0,2 % des contributions dont la déclaration ou le versement a été effectué par une autre voie que la voie dématérialisée. Ces majorations sont versées à l'organisme chargé du recouvrement de ces contributions dont le redevable relève, selon les règles, garanties et sanctions applicables à ces contributions.

Les agents chargés du contrôle sont habilités à recueillir auprès des assujettis tous les renseignements de nature à permettre le contrôle de l'assiette et du champ d'application des contributions.

" } }, "LEGIARTI000041466270": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-12-25", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041466270", "URL": "article/LEGI/ARTI/00/00/41/46/62/LEGIARTI000041466270.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au E du XI de l’article 21 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000039793111", "@num": "21", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740405", "@num": "L138-10", "#text": "Code de la sécurité sociale. - art. L138-10", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029954748", "@num": "L138-19-1", "#text": "Code de la sécurité sociale. - art. L138-19-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740397", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741369", "@num": "L162-17-2-1", "#text": "Code de la sécurité sociale. - art. L162-17-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046812839", "@num": "L165-4", "#text": "Code de la sécurité sociale. - art. L165-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742114", "@num": "L245-1", "#text": "Code de la sécurité sociale. - art. L245-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742133", "@num": "L245-3", "#text": "Code de la sécurité sociale. - art. L245-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742395", "@num": "L245-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798806", "@num": "L245-5-5", "#text": "Code de la sécurité sociale. - art. L245-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037064523", "@num": "L245-5-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-5-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742404", "@num": "L245-5-6", "#text": "Code de la sécurité sociale. - art. L245-5-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747133", "@num": "R138-21", "#text": "Code de la sécurité sociale. - art. R138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222962", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747135", "@num": "R138-23", "#text": "Code de la sécurité sociale. - art. R138-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031093023", "@num": "R138-24-1", "#text": "Code de la sécurité sociale. - art. R138-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748894", "@num": "R245-17", "#text": "Code de la sécurité sociale. - art. R245-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156300", "@fin": "2014-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général", "@debut": "2004-12-21" }, { "@id": "LEGISCTA000028392481", "@fin": "2999-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général et par l'administration fiscale", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740424", "@fin": "2003-12-19", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740425", "@fin": "2004-08-17", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740426", "@fin": "2004-12-21", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740427", "@fin": "2005-12-20", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740428", "@fin": "2015-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961218", "@fin": "2021-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466270", "@fin": "2022-12-25", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046805490", "@fin": "2023-12-28", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048688899", "@fin": "2999-01-01", "@num": "L138-20", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contributions instituées aux articles L. 138-1, L. 138-10, L. 138-19-1, L. 245-1, L. 245-5-1, et L. 245-6 sont recouvrées et contrôlées, selon les règles et sous les sanctions et garanties applicables au recouvrement des cotisations du régime général assises sur les rémunérations, par des organismes mentionnés à l'article L. 213-1 désignés par le directeur de l'Agence centrale des organismes de sécurité sociale.

Les déclarations et versements afférents à ces contributions sont effectués par voie dématérialisée, dans des conditions fixées par décret.

" } }, "LEGIARTI000046805490": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-28", "DATE_DEBUT": "2022-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000046805490", "URL": "article/LEGI/ARTI/00/00/46/80/54/LEGIARTI000046805490.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000046796211", "@num": "18", "#text": "LOI n°2022-1616 du 23 décembre 2022 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046791754", "@nortexte": "ECOX2225094L", "@numtexte": "2022-1616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-23" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805527", "@num": "L138-10", "#text": "Code de la sécurité sociale. - art. L138-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029954748", "@num": "L138-19-1", "#text": "Code de la sécurité sociale. - art. L138-19-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740397", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741369", "@num": "L162-17-2-1", "#text": "Code de la sécurité sociale. - art. L162-17-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046812839", "@num": "L165-4", "#text": "Code de la sécurité sociale. - art. L165-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741637", "@num": "L213-1", "#text": "Code de la sécurité sociale. - art. L213-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742114", "@num": "L245-1", "#text": "Code de la sécurité sociale. - art. L245-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742133", "@num": "L245-3", "#text": "Code de la sécurité sociale. - art. L245-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742395", "@num": "L245-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798806", "@num": "L245-5-5", "#text": "Code de la sécurité sociale. - art. L245-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029957616", "@num": "L245-5-5-1", "#text": "Code de la sécurité sociale. - art. L245-5-5-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742404", "@num": "L245-5-6", "#text": "Code de la sécurité sociale. - art. L245-5-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747133", "@num": "R138-21", "#text": "Code de la sécurité sociale. - art. R138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222962", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747135", "@num": "R138-23", "#text": "Code de la sécurité sociale. - art. R138-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031093023", "@num": "R138-24-1", "#text": "Code de la sécurité sociale. - art. R138-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748894", "@num": "R245-17", "#text": "Code de la sécurité sociale. - art. R245-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156300", "@fin": "2014-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général", "@debut": "2004-12-21" }, { "@id": "LEGISCTA000028392481", "@fin": "2999-01-01", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées par les organismes de recouvrement du régime général et par l'administration fiscale", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740424", "@fin": "2003-12-19", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740425", "@fin": "2004-08-17", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740426", "@fin": "2004-12-21", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740427", "@fin": "2005-12-20", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740428", "@fin": "2015-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961218", "@fin": "2021-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466270", "@fin": "2022-12-25", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046805490", "@fin": "2023-12-28", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048688899", "@fin": "2999-01-01", "@num": "L138-20", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contributions instituées aux articles L. 138-1, L. 138-10, L. 138-19-1, L. 245-1, L. 245-5-1, et L. 245-6 ainsi que les majorations afférentes sont recouvrées et contrôlées, sous réserve des dispositions spécifiques prévues aux mêmes articles, selon les règles et sous les sanctions et garanties applicables au recouvrement des cotisations du régime général assises sur les rémunérations, par des organismes mentionnés à l'article L. 213-1 désignés par le directeur de l'Agence centrale des organismes de sécurité sociale.

Les déclarations et versements afférents à ces contributions sont effectués par voie dématérialisée, dans des conditions fixées par décret.

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Les contributions instituées aux articles L. 138-1, L. 138-10, L. 138-19-1, L. 138-19-8, L. 245-1, L. 245-5-1, et L. 245-6 ainsi que les majorations afférentes sont recouvrées et contrôlées, sous réserve des dispositions spécifiques prévues aux mêmes articles, selon les règles et sous les sanctions et garanties applicables au recouvrement des cotisations du régime général assises sur les rémunérations, par des organismes mentionnés à l'article L. 213-1 désignés par le directeur de l'Agence centrale des organismes de sécurité sociale.

Les déclarations et versements afférents à ces contributions sont effectués par voie dématérialisée, dans des conditions fixées par décret.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006740360", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006740365", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029961218", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041466270", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006740424", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006740361", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006740425", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006740426", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006740427", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006740428", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048688899", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029954707", "cible": false, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000046805490", "cible": true, "cidtexte": "JORFTEXT000000815414", "id": "LEGIARTI000029962006", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029962006", "liens_entrants": true }

Article 22 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2016 (LOI n° 2005-1579 du 19 décembre 2005 de financement de la sécurité sociale pour 2006 (1))