{ "article": { "LEGIARTI000032863968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032863968", "URL": "article/LEGI/ARTI/00/00/32/86/39/LEGIARTI000032863968.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032882295", "@num": "R243-19", "#text": "Code de la sécurité sociale. - art. R243-19 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882284", "@num": "R243-19-1", "#text": "Code de la sécurité sociale. - art. R243-19-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032882273", "@num": "R243-20-1", "#text": "Code de la sécurité sociale. - art. R243-20-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032863938", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AU RÉGIME GÉNÉRAL ET AUX RÉGIMES DE TRAVAILLEURS INDÉPENDANTS NON AGRICOLES", "@debut": "2016-07-11" } ] }, "@cid": "JORFTEXT000032862389", "@nor": "FCPS1618694D", "@num": "2016-941", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-941 du 8 juillet 2016 relatif au renforcement des droits des cotisants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032862389", "@c_titre_court": "Décret n°2016-941 du 8 juillet 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-941 du 8 juillet 2016 relatif au renforcement des droits des cotisants", "@debut": "2016-07-11", "@id_txt": "LEGITEXT000032863928", "@c_titre_court": "Décret n°2016-941 du 8 juillet 2016" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2016-07-10", "@date_signature": "2016-07-08" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032863968", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032862436", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R243-19, Art. R243-19-1, Art. R243-20-1\n
\n

\n
" } }, "LEGIARTI000032882273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R243-20-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-11-24", "DATE_DEBUT": "2016-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000032882273", "URL": "article/LEGI/ARTI/00/00/32/88/22/LEGIARTI000032882273.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000032863968", "@num": "11", "#text": "Décret n°2016-941 du 8 juillet 2016 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000032862389", "@nortexte": "FCPS1618694D", "@numtexte": "2016-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-08" }, { "@id": "LEGIARTI000036475084", "@num": "D131-3", "#text": "Code de la sécurité sociale. - art. D131-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737922", "@num": "D633-15", "#text": "Code de la sécurité sociale. - art. D633-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738476", "@num": "D722-9", "#text": "Code de la sécurité sociale. - art. D722-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028378337", "@num": "L133-5-5", "#text": "Code de la sécurité sociale. - art. L133-5-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748775", "@num": "R242-14", "#text": "Code de la sécurité sociale. - art. R242-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727799", "@num": "R243-22", "#text": "Code de la sécurité sociale. - art. R243-22 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751411", "@num": "R612-20", "#text": "Code de la sécurité sociale. - art. R612-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751987", "@num": "R614-5", "#text": "Code de la sécurité sociale. - art. R614-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006186436", "@fin": "2020-01-01", "#text": "Sous-section 1 : Recouvrement des cotisations assises sur les rémunérations payées aux travailleurs salariés et assimilés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000039222447", "@fin": "2999-01-01", "#text": "Sous-section 1 : Recouvrement des cotisations assises sur les revenus d'activités", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006173354", "@fin": "2999-01-01", "#text": "Section 1 : Recouvrement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156578", "@fin": "2999-01-01", "#text": "Chapitre 3 : Recouvrement - Sûretés - Prescription - Contrôle", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141857", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126954", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action de prévention - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@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": "LEGIARTI000006748471", "@fin": "1996-01-01", "@num": "R243-20-1", "@etat": "MODIFIE", "@debut": "1986-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748472", "@fin": "1999-06-15", "@num": "R243-20-1", "@etat": "MODIFIE", "@debut": "1996-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748473", "@fin": "2007-02-24", "@num": "R243-20-1", "@etat": "MODIFIE", "@debut": "1999-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748474", "@fin": "2016-07-11", "@num": "R243-20-1", "@etat": "MODIFIE", "@debut": "2007-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032882273", "@fin": "2016-11-24", "@num": "R243-20-1", "@etat": "MODIFIE", "@debut": "2016-07-11", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000033476765", "@fin": "2019-10-14", "@num": "R243-20-1", "@etat": "TRANSFERE", "@debut": "2016-11-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par dérogation aux dispositions de l'article R. 243-20, l'employeur dont l'entreprise fait l'objet d'un examen par la commission départementale des chefs des services financiers et des représentants des organismes de sécurité sociale dans le cadre d'une reprise ou d'une restructuration financière peut bénéficier de la remise intégrale ou partielle des majorations et pénalités restant dues, dans les conditions suivantes :

\n
\n

1° La demande de remise est recevable même si les cotisations patronales n'ont pas été intégralement réglées. La décision du directeur de l'organisme de recouvrement ou de la commission de recours amiable accordant une remise peut être prise avant le paiement desdites cotisations ; toutefois, cette remise ne sera acquise qu'après leur paiement ;

\n
\n

2° Le paiement des cotisations s'effectue dans les conditions fixées par le plan d'apurement adopté par la commission départementale des chefs des services financiers et des représentants des organismes de sécurité sociale pour l'examen de la situation des débiteurs retardataires ou, le cas échéant, par anticipation sur l'exécution de ce plan.

\n
\n

Lorsque le plan d'apurement n'est pas respecté, les majorations et pénalités sont calculées selon les modalités prévues aux articles L. 133-5-5, R. 243-16, R. 243-18 et R. 243-20.

\n
" } }, "LEGIARTI000032882284": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R243-19-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-11-24", "DATE_DEBUT": "2016-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000032882284", "URL": "article/LEGI/ARTI/00/00/32/88/22/LEGIARTI000032882284.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGITEXT000006076782", "#text": "Arrêté du 15 novembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000534766", "@nortexte": "SPSS9002300A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-15" }, { "@id": "LEGIARTI000006787322", "@num": "1", "#text": "Arrêté du 15 novembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534766", "@nortexte": "SPSS9002300A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-15" }, { "@id": "LEGIARTI000006787322", "@num": "1", "#text": "Arrêté du 15 novembre 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000534766", "@nortexte": "SPSS9002300A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-15" }, { "@id": "LEGIARTI000019375435", "@num": "48", "#text": "Décret n°90-1215 du 20 décembre 1990 - art. 48 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717193", "@nortexte": "SPSS9001980D", "@numtexte": "90-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006789812", "@num": "5", "#text": "Arrêté du 9 mai 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169500", "@nortexte": "BUDB9560028A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-09" }, { "@id": "LEGIARTI000006778796", "@num": "11", "#text": "Décret n°98-1162 du 16 décembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208791", "@nortexte": "MESS9823292D", "@numtexte": "98-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-16" }, { "@id": "LEGIARTI000006778791", "@num": "7", "#text": "Décret n°98-1162 du 16 décembre 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208791", "@nortexte": "MESS9823292D", "@numtexte": "98-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-16" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. 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L243-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026792020", "@num": "L243-7-5", "#text": "Code de la sécurité sociale. - art. L243-7-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036703687", "@num": "R133-2-6", "#text": "Code de la sécurité sociale. - art. R133-2-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747002", "@num": "R133-20", "#text": "Code de la sécurité sociale. - art. R133-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747134", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748775", "@num": "R242-14", "#text": "Code de la sécurité sociale. - art. R242-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748453", "@num": "R243-13", "#text": "Code de la sécurité sociale. - art. R243-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749061", "@num": "R243-16", "#text": "Code de la sécurité sociale. - art. R243-16", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748463", "@num": "R243-18", "#text": "Code de la sécurité sociale. - art. R243-18", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222907", "@num": "R243-44-1", "#text": "Code de la sécurité sociale. - art. R243-44-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034623609", "@num": "R380-6", "#text": "Code de la sécurité sociale. - art. R380-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751411", "@num": "R612-20", "#text": "Code de la sécurité sociale. - art. R612-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006751987", "@num": "R614-5", "#text": "Code de la sécurité sociale. - art. R614-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032156088", "@num": "R862-11-6", "#text": "Code de la sécurité sociale. - art. R862-11-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037550128", "@num": "R72", "#text": "Code des pensions civiles et militaires de retr... - art. R72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018516836", "@num": "D129-6", "#text": "Code du travail - art. D129-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018535880", "@num": "R1522-16", "#text": "Code du travail - art. R1522-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018509629", "@num": "R812-12", "#text": "Code du travail - art. R812-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006186436", "@fin": "2020-01-01", "#text": "Sous-section 1 : Recouvrement des cotisations assises sur les rémunérations payées aux travailleurs salariés et assimilés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000039222447", "@fin": "2999-01-01", "#text": "Sous-section 1 : Recouvrement des cotisations assises sur les revenus d'activités", "@debut": "2020-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006173354", "@fin": "2999-01-01", "#text": "Section 1 : Recouvrement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156578", "@fin": "2999-01-01", "#text": "Chapitre 3 : Recouvrement - Sûretés - Prescription - Contrôle", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141857", "@fin": "2999-01-01", "#text": "Titre IV : Ressources", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126954", "@fin": "2999-01-01", "#text": "Livre II : Organisation du régime général - Action de prévention - Action sanitaire et sociale des caisses", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@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": "LEGIARTI000006748796", "@fin": "1999-06-15", "@num": "R243-19-1", "@etat": "MODIFIE", "@debut": "1990-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748797", "@fin": "2008-01-01", "@num": "R243-19-1", "@etat": "MODIFIE", "@debut": "1999-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006748798", "@fin": "2014-01-01", "@num": "R243-19-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028273785", "@fin": "2016-07-11", "@num": "R243-19-1", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032882284", "@fin": "2016-11-24", "@num": "R243-19-1", "@etat": "MODIFIE", "@debut": "2016-07-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033476785", "@fin": "2020-01-01", "@num": "R243-19-1", "@etat": "ABROGE", "@debut": "2016-11-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les majorations et pénalités prévues aux articles L. 133-5-5, R. 243-16 et R. 243-18 font l'objet d'une remise automatique par le directeur de l'organisme de recouvrement lorsque les conditions suivantes sont réunies :

1° Aucune infraction n'a été constatée au cours des vingt-quatre mois précédents ;

2° Leur montant est inférieur au plafond de la sécurité sociale applicable aux rémunérations ou gains versés par mois, fixé pour l'année civile en cours ;

3° Dans le mois suivant la date d'exigibilité des cotisations, le cotisant a réglé les cotisations dues et a fourni les documents mentionnés aux articles R. 243-13 et R. 243-14.

Toutefois, la remise automatique ne s'applique pas lorsque les majorations et pénalités portent sur les cotisations et contributions mises en recouvrement à l'issue d'un contrôle réalisé en application de l'article L. 243-7 ou consécutivement à la mise en œuvre des dispositions de l'article L. 243-7-5.\n

" } }, "LEGIARTI000032882295": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R243-19", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-11-24", "DATE_DEBUT": "2016-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000032882295", "URL": "article/LEGI/ARTI/00/00/32/88/22/LEGIARTI000032882295.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006761766", "@num": "13", "#text": "Décret n°72-230 du 24 mars 1972 - art. 13 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "LEGIARTI000006761766", "@num": "13", "#text": "Décret n°72-230 du 24 mars 1972 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512127", "@numtexte": "72-230", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1972-03-24" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006775204", "@num": "50", "#text": "Décret n°90-1215 du 20 décembre 1990 - art. 50 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717193", "@nortexte": "SPSS9001980D", "@numtexte": "90-1215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-12-20" }, { "@id": "LEGIARTI000006778796", "@num": "11", "#text": "Décret n°98-1162 du 16 décembre 1998 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000208791", "@nortexte": "MESS9823292D", "@numtexte": "98-1162", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-16" }, { "@id": "LEGIARTI000032863968", "@num": "11", "#text": "Décret n°2016-941 du 8 juillet 2016 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000032862389", "@nortexte": "FCPS1618694D", "@numtexte": "2016-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-08" }, { "@id": "LEGIARTI000037560105", "@num": "2", "#text": "Décret n°2018-953 du 31 octobre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037558787", "@nortexte": "MTRD1815972D", "@numtexte": "2018-953", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-10-31" }, { "@id": "LEGIARTI000018937470", "@num": "D133-22", "#text": "Code de la sécurité sociale. - art. 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Les majorations et pénalités prévues aux articles L. 243-7-2, L. 243-7-6, L. 243-7-7, L. 133-5-5, R. 243-16 et R. 243-18 sont liquidées par le directeur de l'organisme chargé du recouvrement. Elles doivent être versées dans le mois de leur notification par mise en demeure dans les conditions prévues aux articles L. 244-2 et L. 244-3 et sont recouvrées comme en matière de cotisations.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000032882284", "cible": true, "cidtexte": "JORFTEXT000032862389", "id": "LEGIARTI000032863968", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032882295", "cible": true, "cidtexte": "JORFTEXT000032862389", "id": "LEGIARTI000032863968", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032882273", "cible": true, "cidtexte": "JORFTEXT000032862389", "id": "LEGIARTI000032863968", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032863968", "liens_entrants": true }

Article 11 ENTIEREMENT_MODIF (Décret n° 2016-941 du 8 juillet 2016 relatif au renforcement des droits des cotisants)