{ "article": { "LEGIARTI000033235387": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033235387", "URL": "article/LEGI/ARTI/00/00/33/23/53/LEGIARTI000033235387.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006258753", "@num": "R123-221", "#text": "Code de commerce - art. R123-221", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240614", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240610", "@num": "39-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39-0 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576945", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576602", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021576535", "@num": "1586 ter", "#text": "Code général des impôts, CGI. - art. 1586 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308868", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585138", "@num": "L716-2", "#text": "Code rural - art. L716-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741079", "@num": "L133-5-3", "#text": "Code de la sécurité sociale. - art. L133-5-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825132", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "chapitres Ier et II du titre IV du livre II du code de la sécurité sociale", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre IV du livre VII du code rural et de la pêche maritime", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000033234434", "@nor": "ECFE1621563D", "@num": "2016-1361", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-1361 du 12 octobre 2016 modifiant le contenu et les modalités de dépôt de la déclaration prévue à l'article 87 du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033234434", "@c_titre_court": "Décret n°2016-1361 du 12 octobre 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-1361 du 12 octobre 2016 modifiant le contenu et les modalités de dépôt de la déclaration prévue à l'article 87 du code général des impôts", "@debut": "2016-10-15", "@id_txt": "LEGITEXT000033235373", "@c_titre_court": "Décret n°2016-1361 du 12 octobre 2016" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2016-10-14", "@date_signature": "2016-10-12" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033235387", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033234448", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 39, Art. 39-0 A\n
\n

\n
" } }, "LEGIARTI000006258753": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-221", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006258753", "URL": "article/LEGI/ARTI/00/00/06/25/87/LEGIARTI000006258753.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X123R221AXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046074586", "@num": "15", "#text": "Décret n°98-247 du 2 avril 1998 - art. 15 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000571009", "@nortexte": "ECOA9720014D", "@numtexte": "98-247", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-02" }, { "@id": "LEGIARTI000049795672", "@num": "5 bis", "#text": "Arrêté du 21 avril 2005 - art. 5 bis (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808251", "@nortexte": "BUDD0570003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-21" }, { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006267964", "@num": "6", "#text": "Décret n°2007-1307 du 4 septembre 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000650062", "@nortexte": "DEVE0756318D", "@numtexte": "2007-1307", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-09-04" }, { "@id": "LEGITEXT000021818230", "#text": "Décret n°2010-136\n du 10 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021817440", "@nortexte": "ECEL0928464D", "@numtexte": "2010-136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-02-10" }, { "@id": "LEGIARTI000022325345", "@num": "1", "#text": "Décret n°2010-627\n du 9 juin 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022324229", "@nortexte": "ECEL1010308D", "@numtexte": "2010-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-09" }, { "@id": "LEGIARTI000032048879", "@num": "3", "#text": "Arrêté du 1er février 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032047219", "@nortexte": "AGRS1600824A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-01" }, { "@id": "LEGIARTI000032048885", "@num": "6", "#text": "Arrêté du 1er février 2016 - 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art. 37-1-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047326870", "@num": "6", "#text": "Décret n°2022-967 du 1er juillet 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003513", "@nortexte": "ECOI2214626D", "@numtexte": "2022-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "LEGIARTI000046756826", "@num": "9", "#text": "Décret n°2022-967 du 1er juillet 2022 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046003513", "@nortexte": "ECOI2214626D", "@numtexte": "2022-967", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-01" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000046385047", "@num": "1", "#text": "Décret n°2022-1299 du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383394", "@nortexte": "ECOE2218933D", "@numtexte": "2022-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047840859", "@num": "1", "#text": "Décret n°2023-607 du 15 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047837839", "@nortexte": "MENE2233992D", "@numtexte": "2023-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-15" }, { "@id": "LEGITEXT000049317847", "#text": "Décret n°2024-251 du 22 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049314118", "@nortexte": "ECOI2403432D", "@numtexte": "2024-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-22" }, { "@id": "LEGIARTI000049663696", "@num": "7", "#text": "Décret n°2024-251 du 22 mars 2024 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049314118", "@nortexte": "ECOI2403432D", "@numtexte": "2024-251", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-22" }, { "@id": "LEGITEXT000049792540", "#text": "Arrêté du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790400", "@nortexte": "ECOD2416867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049792561", "@num": "1", "#text": "Arrêté du 26 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049790400", "@nortexte": "ECOD2416867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049792567", "@num": "4", "#text": "Arrêté du 26 juin 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790400", "@nortexte": "ECOD2416867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049792575", "@num": "8", "#text": "Arrêté du 26 juin 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790400", "@nortexte": "ECOD2416867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049791946", "@num": "1", "#text": "Décret n°2024-605 du 26 juin 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000050738107", "@num": "1", "#text": "Arrêté du 4 décembre 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050733545", "@nortexte": "BCPS2422140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735809", "@num": "1", "#text": "Décret n°2024-1126 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730762", "@nortexte": "ECOE2419221D", "@numtexte": "2024-1126", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050919650", "@num": "1", "#text": "Décret n°2024-1236 du 30 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050871386", "@nortexte": "TSSD2418389D", "@numtexte": "2024-1236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-30" }, { "@id": "LEGITEXT000051266155", "#text": "Décret n°2025-190 du 26 février 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051261140", "@nortexte": "ECOE2406156D", "@numtexte": "2025-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-26" }, { "@id": "LEGIARTI000051266173", "@num": "1", "#text": "Décret n°2025-190 du 26 février 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051261140", "@nortexte": "ECOE2406156D", "@numtexte": "2025-190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-02-26" }, { "@id": "LEGIARTI000043291580", "@num": "R123-99", "#text": "Code de commerce - art. R123-99 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030263783", "@num": "R128-4", "#text": "Code de commerce - art. R128-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259070", "@num": "D123-236", "#text": "Code de commerce. - art. D123-236 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042584402", "@num": "R541-167", "#text": "Code de l'environnement - art. R541-167 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038794648", "@num": "D3133-2", "#text": "Code de la commande publique - art. D3133-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048864540", "@num": "D133-13", "#text": "Code de la sécurité sociale. - art. D133-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048863743", "@num": "R133-14", "#text": "Code de la sécurité sociale. - art. R133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047851974", "@num": "D6241-25-1", "#text": "Code du travail - art. D6241-25-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387883", "@num": "D6332-107-1", "#text": "Code du travail - art. D6332-107-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050919896", "@num": "R6323-41", "#text": "Code du travail - art. R6323-41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033978944", "@num": "171 AX", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AX (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385723", "@num": "242 nonies B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385764", "@num": "242 nonies H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597865", "@num": "299 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327714", "@num": "328 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529629", "@num": "46 quater-0 ZS ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZS ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045759855", "@num": "46 quaterdecies Y", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quaterdecies Y (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386223", "@num": "41 septies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386247", "@num": "41 septies D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642268", "@num": "171 BK", "#text": "Code général des impôts, annexe II, CGIANII. - art. 171 BK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642369", "@num": "313 BQ quater", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313 BQ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642345", "@num": "328 G ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 328 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642329", "@num": "328 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 328 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642336", "@num": "328 P", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 328 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642530", "@num": "39 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051266181", "@num": "39-0 A bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642523", "@num": "41-0 A bis B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41-0 A bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642472", "@num": "46 quater-0 RH", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 RH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642443", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735890", "@num": "46 quater-0 ZZD", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 quater-0 ZZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642492", "@num": "46 ter A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642479", "@num": "46 ter A bis", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 ter A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642436", "@num": "46 terdecies DA", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 terdecies DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642410", "@num": "58 Q", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639947", "@num": "190", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639963", "@num": "23 L octies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 23 L octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639975", "@num": "23 L septies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 23 L septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178890", "@fin": "2999-01-01", "#text": "Sous-section 2 : Du système national d'identification et du répertoire des entreprises et de leurs établissements.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161454", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions diverses", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006258753", "@fin": "2023-01-01", "@num": "R123-221", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046073469", "@fin": "2999-01-01", "@num": "R123-221", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le numéro d'identité attribué à chaque personne inscrite est un numéro d'ordre composé de neuf chiffres.
\n
Le numéro d'identité attribué à chaque établissement est composé des neuf chiffres du numéro de la personne inscrite qui y exerce son activité, suivis d'un numéro complémentaire de deux à cinq chiffres propre à cet établissement.
" } }, "LEGIARTI000006308868": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308868", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308868.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0231AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 141 A CGIAN2 144", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 50 A CGIAN3 53 QUATER", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001099994", "@num": "1", "#text": "Loi n°68-1043 du 29 novembre 1968 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000317287", "@numtexte": "68-1043", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-11-29" }, { "@id": "LEGIARTI000006306605", "@num": "1", "#text": "Loi n°70-1322 du 31 décembre 1970 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000704549", "#text": "LOI 77-1467 1977-12-30 ART. 80 FINANCES POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000887507", "#text": "LOI 77-1466 1977-12-30 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000887507", "@numtexte": "77-1466", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 21, ART. 22 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317205", "@num": "21", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 21 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "#text": "CGI 231 bis H", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 80 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 383", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 369 A CGIAN3 374", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000027248766", "#text": "Décret n°2013-265\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247140", "@nortexte": "EFIE1301913D", "@numtexte": "2013-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000038610274", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685285", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018534219", "@num": "R3142-1", "#text": "Code du travail - art. R3142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987495", "@num": "R6331-47", "#text": "Code du travail - art. R6331-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027698538", "@num": "R225-1", "#text": "Code du travail applicable à Mayotte. - art. R225-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950015", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308885", "@num": "231 bis C", "#text": "Code général des impôts, CGI. - art. 231 bis C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027565898", "@num": "231 bis D", "#text": "Code général des impôts, CGI. - art. 231 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308893", "@num": "231 bis DA", "#text": "Code général des impôts, CGI. - art. 231 bis DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260045", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975305", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296889", "@num": "51", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642259", "@num": "143", "#text": "Code général des impôts, annexe II, CGIANII. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162799", "@fin": "1989-01-01", "#text": "TAXE SUR LES SALAIRES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147118", "@fin": "1989-01-01", "#text": "TAXES DIVERSES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": 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1 Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie (1), des bureaux d'aide sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales (2) et du centre de formation des personnels communaux (2), qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total.
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Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires (3).
\n
1 bis Sous réserve des dispositions de l'article 231 bis H, l'avantage correspondant à la différence entre la valeur réelle de l'action à la date de levée d'une option accordée dans les conditions prévues à l'article 1er de la loi n° 70-1322 du 31 décembre 1970 et le prix de souscription ou d'achat de cette action est considéré comme un complément de salaire passible de la taxe sur les salaires dans les conditions prévues au 1.
\n
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1 ter Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
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\n
2 (Abrogé)
\n
\n
2 bis Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32.800 F et 65.600 F et à 13,60 % pour la fraction excédant 65.600 F (4) de rémunérations individuelles annuelles.
\n
Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a Les conditions et modalités d'application du 1 sont fixées par décret (5). Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires pourboires.
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Un décret en conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
\n
b Un décret pris en conseil des ministres, après avis du Conseil d'Etat (6), fixe les conditions d'application du 2 bis, premier alinéa.
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4 Le produit de la taxe sur les salaires est affecté en totalité au budget général.
\n
\n
5 Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
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6 Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
\n
\n
1) Rémunérations versées à compter du 1er janvier 1978 (Loi n° 77-1467 du 30 décembre 1977, art. 80).
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2) Rémunérations versées à compter du 1er janvier 1979 (Loi n° 78-1239 du 29 décembre 1978, art. 21 et 22).
\n
3) Dispositions de caractère interprétatif (Loi n° 77-1466 du 30 décembre 1977, art. 1er).
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4) Limites applicables aux traitements et salaires versés à compter du 1er janvier 1979.
\n
5) Annexe III, art. 50 à 53 quater et 369 à 374.
\n
6) Annexe II, art. 141 à 144 et 383.
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L313-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685285", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018534219", "@num": "R3142-1", "#text": "Code du travail - art. R3142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987495", "@num": "R6331-47", "#text": "Code du travail - art. R6331-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027698538", "@num": "R225-1", "#text": "Code du travail applicable à Mayotte. - art. R225-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950015", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308885", "@num": "231 bis C", "#text": "Code général des impôts, CGI. - art. 231 bis C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027565898", "@num": "231 bis D", "#text": "Code général des impôts, CGI. - art. 231 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308893", "@num": "231 bis DA", "#text": "Code général des impôts, CGI. - art. 231 bis DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260045", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975305", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296889", "@num": "51", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642259", "@num": "143", "#text": "Code général des impôts, annexe II, CGIANII. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162799", "@fin": "1989-01-01", "#text": "TAXE SUR LES SALAIRES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147118", "@fin": "1989-01-01", "#text": "TAXES DIVERSES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": 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"@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie (1), des bureaux d'aide sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales (2), du centre de formation des personnels communaux (2) et des caisses des écoles (3), qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total.
\n
Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires (4).
\n
1 bis. Sous réserve des dispositions de l'article 231 bis H, l'avantage correspondant à la différence entre la valeur réelle de l'action à la date de levée d'une option accordée dans les conditions prévues à l'article 1er de la loi n° 70-1322 du 31 décembre 1970 et le prix de souscription ou d'achat de cette action est considéré comme un complément de salaire passible de la taxe sur les salaires dans les conditions prévues au 1.
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1 ter. Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
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2. (Abrogé).
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2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32.800 F et 65.600 F et à 13,60 % pour la fraction excédant 65.600 F (5) de rémunérations individuelles annuelles.
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Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
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3 a. Les conditions et modalités d'application du 1 sont fixées par décret (6). Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires-pourboires.
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Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
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b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat (7), fixe les conditions d'application du 2 bis, premier alinéa.
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4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
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5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
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6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
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(1) Rémunérations versées à compter du 1er janvier 1978 (Loi n° 77-1467 du 30 décembre 1977, art. 80).
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(2) Rémunérations versées à compter du 1er janvier 1979 (Loi n° 78-1239 du 29 décembre 1978, art. 21 et 22).
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(3) Rémunérations versées à compter du 1er janvier 1980 (Loi n° 80-30 du 18 janvier 1980, art. 24).
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(4) Dispositions de caractère interprétatif (Loi n° 77-1466 du 30 décembre 1977, art. 1er).
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(5) Limites applicables aux traitements et salaires versés à compter du 1er janvier 1979).
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(6) Annexe III, art. 50 à 53 quater et 369 à 374.
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(7) Annexe II, art. 141 à 144 et 383.
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1. Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des bureaux d'aide sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total.
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Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
\n
1 bis. Sous réserve des dispositions de l'article 231 bis H, l'avantage correspondant à la différence entre la valeur réelle de l'action à la date de levée d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8 de la loi n° 66-537 du 24 juillet 1966 (1) et le prix de souscription ou d'achat de cette action est considéré comme un complément de salaire passible de la taxe sur les salaires dans les conditions prévues au 1.
\n
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1 ter. Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
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2. (Abrogé).
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\n
2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32.800 F et 65.600 F et à 13,60 % pour la fraction excédant 65.600 F de rémunérations individuelles annuelles.
\n
Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
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3 a. Les conditions et modalités d'application du 1 sont fixées par décret (2). Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires-pourboires.
\n
Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
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b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat (3), fixe les conditions d'application du 2 bis, premier alinéa.
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4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
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5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
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6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
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(1) Complétée et modifiée par les lois n° 70-1322 du 31 décembre 1970, art. 1er et n° 84-578 du 8 juillet 1984.
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(2) Annexe III, art. 50 à 53 quater et 369 à 374.
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(7) Annexe II, art. 141 à 144 et 383.
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1. Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des bureaux d'aide sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total.
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Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
\n
Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
\n
1 bis. Sous réserve des dispositions de l'article 231 bis H, l'avantage correspondant à la différence entre la valeur réelle de l'action à la date de levée d'une option accordée dans les conditions prévues aux articles 208-1 à 208-8 de la loi n° 66-537 du 24 juillet 1966 (1) et le prix de souscription ou d'achat de cette action est considéré comme un complément de salaire passible de la taxe sur les salaires dans les conditions prévues au 1.
\n
\n
1 ter. Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
\n
\n
2. (Abrogé).
\n
\n
2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32.800 F et 65.600 F et à 13,60 % pour la fraction excédant 65.600 F de rémunérations individuelles annuelles.
\n
Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a. Les conditions et modalités d'application du 1 sont fixées par décret (2). Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires-pourboires.
\n
Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
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b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat (3), fixe les conditions d'application du 2 bis, premier alinéa.
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4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
\n
\n
5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
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6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
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(1) Complétée et modifiée par les lois n° 70-1322 du 31 décembre 1970, art. 1er et n° 84-578 du 8 juillet 1984.
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(2) Annexe III, art. 50 à 53 quater et 369 à 374.
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(7) Annexe II, art. 141 à 144 et 383.
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1. Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des bureaux d'aide sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total.
\n
Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
\n
Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
\n
1 bis. (Abrogé).
\n
\n
1 ter. Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
\n
\n
2. (Abrogé).
\n
\n
2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32.800 F et 65.600 F et à 13,60 % pour la fraction excédant 65.600 F de rémunérations individuelles annuelles.
\n
Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a. Les conditions et modalités d'application du 1 sont fixées par décret (2). Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires-pourboires.
\n
Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
\n
b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat (3), fixe les conditions d'application du 2 bis, premier alinéa.
\n
4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
\n
\n
5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
\n
\n
6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
\n
\n
(1) Complétée et modifiée par les lois n° 70-1322 du 31 décembre 1970, art. 1er et n° 84-578 du 8 juillet 1984.
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(2) Annexe III, art. 50 à 53 quater et 369 à 374.
\n
(7) Annexe II, art. 141 à 144 et 383.
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1. Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des bureaux d'aide sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total.
\n
Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
\n
Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
\n
1 bis. (Abrogé).
\n
\n
1 ter. Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
\n
\n
2. (Abrogé).
\n
\n
2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32.800 F et 65.600 F et à 13,60 % pour la fraction excédant 65.600 F de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la septième tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à la dizaine de francs supérieure.
\n
Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a. Les conditions et modalités d'application du 1 sont fixées par décret (1). Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires-pourboires.
\n
Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
\n
b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat (2), fixe les conditions d'application du 2 bis, premier alinéa.
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4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
\n
\n
5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
\n
\n
6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
\n
\n
(1) Annexe III, art. 50 à 53 quater et 369 à 374.
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(2) Annexe II, art. 141 à 144 et 383.
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L313-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685285", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018534219", "@num": "R3142-1", "#text": "Code du travail - art. R3142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987495", "@num": "R6331-47", "#text": "Code du travail - art. R6331-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027698538", "@num": "R225-1", "#text": "Code du travail applicable à Mayotte. - art. R225-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950015", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308885", "@num": "231 bis C", "#text": "Code général des impôts, CGI. - art. 231 bis C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027565898", "@num": "231 bis D", "#text": "Code général des impôts, CGI. - art. 231 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308893", "@num": "231 bis DA", "#text": "Code général des impôts, CGI. - art. 231 bis DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260045", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975305", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296889", "@num": "51", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642259", "@num": "143", "#text": "Code général des impôts, annexe II, CGIANII. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 84-578 1984-07-08 (1984-07-09)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162539", "@fin": "2999-01-01", "#text": "Section II : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662490", "@fin": "2022-05-07", "@num": "231", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764651", "@fin": "2023-06-03", "@num": "231", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622885", "@fin": "2023-12-28", "@num": "231", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684800", "@fin": "2024-06-02", "@num": "231", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641628", "@fin": "2025-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048827004", "@fin": "2026-01-01", "@num": "231", "@etat": 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1. Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total.
\n
Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
\n
Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
\n
1 bis. (Abrogé).
\n
\n
1 ter. Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
\n
\n
2. (Abrogé).
\n
\n
2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32.800 F et 65.600 F et à 13,60 % pour la fraction excédant 65.600 F de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la septième tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à la dizaine de francs supérieure.
\n
Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a. Les conditions et modalités d'application du 1 sont fixées par décret (1). Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires-pourboires.
\n
Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
\n
b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat (2), fixe les conditions d'application du 2 bis, premier alinéa.
\n
4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
\n
\n
5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
\n
\n
6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
\n
\n
(1) Annexe III, art. 50 à 53 quater et 369 à 374.
\n
(2) Annexe II, art. 141 à 144 et 383.
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1. Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.
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Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
\n
Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
\n
1 bis. (Abrogé).
\n
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1 ter. Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
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\n
2. (Abrogé).
\n
\n
2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32.800 F et 65.600 F et à 13,60 % pour la fraction excédant 65.600 F de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à la dizaine de francs supérieure (1) (1').
\n
Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a. Les conditions et modalités d'application du 1 sont fixées par décret (2). Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires-pourboires.
\n
Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
\n
b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat (3), fixe les conditions d'application du 2 bis, premier alinéa.
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4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
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5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
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6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
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(1) Pour les rémunérations versées en 1995, les limites des tranches du barème sont portées à 39.300 F et 78.550 F.
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(2) Annexe III, art. 50 à 53 quater et 369 à 374.
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(3) Annexe II, art. 141 à 144 et 383.
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DISPOSITIONS APPLICABLES AUX REMUNERATIONS VERSEES JUSQU'AU 31 DECEMBRE 2001.
\n
1. Les sommes payées à titre de traitements, salaires, indemnités et émoluments, y compris la valeur des avantages en nature, sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient des traitements, salaires, indemnités et émoluments lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.
\n
Les rémunérations versées par les employeurs dont le chiffre d'affaires réalisé au cours de l'année civile précédant le versement de ces rémunérations n'excède pas les limites définies aux I, III et IV de l'article 293 B sont exonérées de la taxe sur les salaires (1).
\n
Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
\n
Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
\n
1 bis. (Abrogé).
\n
1 ter. Les indemnités, remboursements et allocations forfaitaires pour frais versés aux dirigeants de sociétés désignés à l'article 80 ter sont, quel que soit leur objet, soumis à la taxe sur les salaires.
\n
\n
2. (Abrogé).
\n
\n
2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32 800 F et 65 600 F et à 13,60 % pour la fraction excédant 65 600 F de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à la dizaine de francs supérieure (2).
\n
Les taux majorés ne sont pas applicables aux traitements, salaires, indemnités et émoluments versés par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a. Les conditions et modalités d'application du 1 sont fixées par décret. Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale et celles qui comportent habituellement une rémunération par salaires-pourboires (3).
\n
Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
\n
b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat, fixe les conditions d'application du premier alinéa du 2 bis (4).
\n
4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
\n
\n
5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
\n
\n
6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
\n
\n
DISPOSITIONS APPLICABLES AUX REMUNERATIONS VERSEES A COMPTER DU 1ER JANVIER 2002.
\n
1. Les sommes payées à titre de rémunérations sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, évalué selon les règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou pour les employeurs de salariés visés aux articles L. 722-20 et L. 751-1 du code rural, au titre IV du livre VII dudit code, et à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient ces rémunérations lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.
\n
Les rémunérations versées par les employeurs dont le chiffre d'affaires réalisé au cours de l'année civile précédant le versement de ces rémunérations n'excède pas les limites définies aux I, III et IV de l'article 293 B sont exonérées de la taxe sur les salaires (1).
\n
Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
\n
Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
\n
1 bis. (Abrogé).
\n
1 ter. (Abrogé pour les rémunérations perçues à compter du 1er janvier 2002).
\n
2. (Abrogé).
\n
2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 32 800 F et 65 600 F et à 13,60 % pour la fraction excédant 65 600 F de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à la dizaine de francs supérieure (5).
\n
Les taux majorés ne sont pas applicables aux rémunérations versées par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a. Les conditions et modalités d'application du 1 sont fixées par décret. Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale (3).
\n
Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
\n
b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat, fixe les conditions d'application du premier alinéa du 2 bis (4).
\n
4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
\n
\n
5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
\n
\n
6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
\n
\n
(1) Dispositions applicables aux rémunérations versées à compter du 1er janvier 2000.
\n
(2) Pour les rémunérations versées en 2001, les limites des tranches du barème sont portées à 42 370 F et 84 660 F.
\n
(3) Voir les articles 50 à 53 quater et 369 à 374 de l'annexe III.
\n
(4) Voir les articles 141 à 144 et 383 de l'annexe II.
\n
(5) Pour les rémunérations versées en 2002, les limites des tranches du barème seront fixées par la loi de Finances pour 2002.
" } }, "LEGIARTI000006308877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308877", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308877.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0231AAXXXXXAJ" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 50 à 53 quater et 369 à 374 de l'annexe III.
\n
(2) Voir les articles 141 à 144 et 383 de l'annexe II.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321343", "@num": "51", "#text": "Loi - art. 51 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "#text": "CGI 293 B, 80 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 141 à 144, 383", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 50 à 53 quater, 369 à 374", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L722-20, L751-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 2000-01-12 5L-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-12 5L-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-06-07 5L-4-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-02-21 5L-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-09-12 5L-5-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFARTI000001099994", "@num": "1", "#text": "Loi n°68-1043 du 29 novembre 1968 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000317287", "@numtexte": "68-1043", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-11-29" }, { "@id": "JORFTEXT000000220595", "#text": "Loi 2000-1352 2000-12-30 art. 10 V", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000581002", "#text": "Loi 2001-1276 2001-12-28 art. 51 I A, C Finances rectificative pour 2001 JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGITEXT000027248766", "#text": "Décret n°2013-265\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247140", "@nortexte": "EFIE1301913D", "@numtexte": "2013-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000038610274", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. 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1. Les sommes payées à titre de rémunérations sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, évalué selon les règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou pour les employeurs de salariés visés aux articles L. 722-20 et L. 751-1 du code rural, au titre IV du livre VII dudit code, et à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient ces rémunérations lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.
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Les rémunérations versées par les employeurs dont le chiffre d'affaires réalisé au cours de l'année civile précédant le versement de ces rémunérations n'excède pas les limites définies aux I, III et IV de l'article 293 B sont exonérées de la taxe sur les salaires.
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Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
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Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
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1 bis. (Abrogé).
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1 ter. (Abrogé pour les rémunérations perçues à compter du 1er janvier 2002).
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2. (Abrogé).
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2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 6 563 euros et 13 114 euros et à 13,60 % pour la fraction excédant 13 114 euros de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à l'euro supérieur.
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Les taux majorés ne sont pas applicables aux rémunérations versées par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
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3 a. Les conditions et modalités d'application du 1 sont fixées par décret. Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale (1).
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Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
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b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat, fixe les conditions d'application du premier alinéa du 2 bis (2).
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4. Le produit de la taxe sur les salaires est affecté en totalité au budget général.
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5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
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6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
\n
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1. Les sommes payées à titre de rémunérations sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, évalué selon les règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou pour les employeurs de salariés visés aux articles L. 722-20 et L. 751-1 du code rural, au titre IV du livre VII dudit code, et à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux et des caisses des écoles, qui paient ces rémunérations lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.
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Les rémunérations versées par les employeurs dont le chiffre d'affaires réalisé au cours de l'année civile précédant le versement de ces rémunérations n'excède pas les limites définies aux I, III et IV de l'article 293 B sont exonérées de la taxe sur les salaires.
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Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
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Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
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1 bis. (Abrogé).
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1 ter. (Abrogé pour les rémunérations perçues à compter du 1er janvier 2002).
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2. (Abrogé).
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2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 6 563 euros et 13 114 euros et à 13,60 % pour la fraction excédant 13 114 euros de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à l'euro supérieur.
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Les taux majorés ne sont pas applicables aux rémunérations versées par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a. Les conditions et modalités d'application du 1 sont fixées par décret. Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale.
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Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
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b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat, fixe les conditions d'application du premier alinéa du 2 bis.
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4. (Abrogé)
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5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
\n
\n
6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
\n
" } }, "LEGIARTI000006308879": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308879", "URL": "article/LEGI/ARTI/00/00/06/30/88/LEGIARTI000006308879.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0231AAXXXXXAL" } }, "NOTA": { "CONTENU": "
NOTA : (1) Pour les établissements d'enseignement supérieur, ces disposition s'appliquent à compter du 1er septembre 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001099994", "@num": "1", "#text": "Loi n°68-1043 du 29 novembre 1968 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000317287", "@numtexte": "68-1043", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-11-29" }, { "@id": "LEGIARTI000006322994", "@num": "86", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 86 (V) JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262050", "@num": "1", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "#text": "CGI 293 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000027248766", "#text": "Décret n°2013-265\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247140", "@nortexte": "EFIE1301913D", "@numtexte": "2013-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000038610274", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685285", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018534219", "@num": "R3142-1", "#text": "Code du travail - art. R3142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987495", "@num": "R6331-47", "#text": "Code du travail - art. R6331-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027698538", "@num": "R225-1", "#text": "Code du travail applicable à Mayotte. - art. R225-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950015", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308885", "@num": "231 bis C", "#text": "Code général des impôts, CGI. - art. 231 bis C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027565898", "@num": "231 bis D", "#text": "Code général des impôts, CGI. - art. 231 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308893", "@num": "231 bis DA", "#text": "Code général des impôts, CGI. - art. 231 bis DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260045", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975305", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296889", "@num": "51", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642259", "@num": "143", "#text": "Code général des impôts, annexe II, CGIANII. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L722-20, L751-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162539", "@fin": "2999-01-01", "#text": "Section II : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048204123", "@fin": "1952-04-15", "@num": "231", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436185", "@fin": "1954-10-19", "@num": "231", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049552674", "@fin": "1979-07-01", "@num": "231", "@etat": "MODIFIE", "@debut": "1954-10-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308868", "@fin": "1980-01-19", "@num": "231", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006308869", "@fin": "1971-01-03", "@num": "231", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308870", "@fin": "1985-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "1971-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308871", "@fin": "1987-06-18", "@num": "231", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308872", "@fin": "1989-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308873", "@fin": "1990-06-15", "@num": "231", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308874", "@fin": "1994-09-02", "@num": "231", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308875", "@fin": "2000-12-31", "@num": "231", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308876", "@fin": "2001-12-29", "@num": "231", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308877", "@fin": "2005-12-31", "@num": "231", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308878", "@fin": "2006-12-31", "@num": "231", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308879", "@fin": "2007-12-28", "@num": "231", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017924189", "@fin": "2008-04-03", "@num": "231", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619621", "@fin": "2009-04-10", "@num": "231", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549114", "@fin": "2010-05-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201066", "@fin": "2010-05-08", "@num": "231", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334842", "@fin": "2011-06-12", "@num": "231", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189210", "@fin": "2013-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798407", "@fin": "2013-03-31", "@num": "231", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027260035", "@fin": "2013-09-21", "@num": "231", "@etat": "MODIFIE", "@debut": "2013-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978196", "@fin": "2014-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419496", "@fin": "2014-05-30", "@num": "231", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041874", "@fin": "2015-06-06", "@num": "231", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701111", "@fin": "2016-06-13", "@num": "231", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701642", "@fin": "2017-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817717", "@fin": "2017-05-05", "@num": "231", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597005", "@fin": "2018-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431932", "@fin": "2018-06-23", "@num": "231", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099520", "@fin": "2018-09-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075056", "@fin": "2019-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037947826", "@fin": "2019-06-08", "@num": "231", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687036", "@fin": "2020-07-25", "@num": "231", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159738", "@fin": "2021-06-12", "@num": "231", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662490", "@fin": "2022-05-07", "@num": "231", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045764651", "@fin": "2023-06-03", "@num": "231", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622885", "@fin": "2023-12-28", "@num": "231", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048684800", "@fin": "2024-06-02", "@num": "231", "@etat": "MODIFIE", "@debut": "2023-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641628", "@fin": "2025-01-01", "@num": "231", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048827004", "@fin": "2026-01-01", "@num": "231", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051215178", "@fin": "2999-01-01", "@num": "231", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sommes payées à titre de rémunérations sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, évalué selon les règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou pour les employeurs de salariés visés aux articles L. 722-20 et L. 751-1 du code rural, au titre IV du livre VII dudit code, et à la charge des personnes ou organismes, à l'exception des collectivités locales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux, des caisses des écoles et des établissements d'enseignement supérieur visés au livre VII du code de l'éducation qui organisent des formations conduisant à la délivrance au nom de l'Etat d'un diplôme sanctionnant cinq années d'études après le baccalauréat (1), qui paient ces rémunérations lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.
\n
Les rémunérations versées par les employeurs dont le chiffre d'affaires réalisé au cours de l'année civile précédant le versement de ces rémunérations n'excède pas les limites définies aux I, III et IV de l'article 293 B sont exonérées de la taxe sur les salaires.
\n
Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.
\n
Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.
\n
1 bis. (Abrogé).
\n
1 ter. (Abrogé pour les rémunérations perçues à compter du 1er janvier 2002).
\n
2. (Abrogé).
\n
2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 7 156 euros et 14 295 euros et à 13,60 % pour la fraction excédant 14 295 euros de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à l'euro supérieur.
\n
Les taux majorés ne sont pas applicables aux rémunérations versées par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.
\n
3 a. Les conditions et modalités d'application du 1 sont fixées par décret. Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale.
\n
Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.
\n
b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat, fixe les conditions d'application du premier alinéa du 2 bis.
\n
4. (Abrogé)
\n
\n
5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.
\n
\n
6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.
\n
" } }, "LEGIARTI000006585138": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L716-2", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-16", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006585138", "URL": "article/LEGI/ARTI/00/00/06/58/51/LEGIARTI000006585138.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X716L002XXAA" } }, "NOTA": { "CONTENU": "

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

\n
\n
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L781-50 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040354", "@num": "R716-26", "#text": "Code rural et de la pêche maritime - art. R716-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672927", "@num": "R716-27", "#text": "Code rural et de la pêche maritime - art. R716-27 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917444", "@num": "R716-33", "#text": "Code rural et de la pêche maritime - art. R716-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035917427", "@num": "R716-35", "#text": "Code rural et de la pêche maritime - art. R716-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152333", "@fin": "2999-01-01", "#text": "Chapitre VI : Hébergement et participation des employeurs agricoles à l'effort de construction.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138363", "@fin": "2999-01-01", "#text": "Titre Ier : Réglementation du travail salarié", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121425", "@fin": "2999-01-01", "#text": "Livre VII : Dispositions sociales", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006585138", "@fin": "2006-07-16", "@num": "L716-2", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006585139", "@fin": "2012-03-24", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025576780", "@fin": "2018-09-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075004", "@fin": "2020-01-01", "@num": "L716-2", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610282", "@fin": "2999-01-01", "@num": "L716-2", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions conventionnelles qui leur sont éventuellement applicables, les employeurs, à l'exception de l'Etat, des collectivités territoriales et de leurs établissements publics, occupant au minimum cinquante salariés agricoles définis par l'article L. 722-20, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux à leurs salariés sous contrat à durée indéterminée au cours de l'exercice écoulé au financement, notamment par l'octroi de prêts ou d'aides accordés à leurs salariés :
\n
a) De rénovation du patrimoine rural bâti destiné aux logements sociaux, de construction ou d'acquisition de logements en zone rurale, d'acquisition ou d'aménagement de terrains destinés exclusivement à la construction de logements sociaux en zone rurale ;
\n
b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements des prêts immobiliers destinés à l'accession sociale à la propriété ;
\n
c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;
\n
d) De dépenses d'accompagnement social dans le domaine du logement.
\n
Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif, atteignent ou dépassent l'effectif de cinquante salariés sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 % et 25 %, respectivement chacune des trois années suivant la dernière année de dispense.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé cinquante salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa est due dans les conditions de droit commun dès l'année au cours de laquelle l'effectif de cinquante salariés est atteint ou dépassé.
\n
Les dispositions du chapitre III du titre Ier du livre III du code de la construction et de l'habitation sont applicables à la définition, à la collecte, à l'utilisation et au contrôle des sommes mentionnées au premier alinéa sous réserve des dispositions particulières du présent article.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006585139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L716-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006585139", "URL": "article/LEGI/ARTI/00/00/06/58/51/LEGIARTI000006585139.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X716L002XXAB" } }, "NOTA": { "CONTENU": "
Loi n° 2006-11 du 5 janvier 2006, art. 29 III : date d'effet du présent article au 1er janvier 2007.
\n
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Sous réserve des dispositions conventionnelles qui leur sont éventuellement applicables, les employeurs, à l'exception de l'Etat, des collectivités territoriales et de leurs établissements publics, occupant au minimum cinquante salariés agricoles définis par l'article L. 722-20, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux à leurs salariés sous contrat à durée indéterminée au cours de l'exercice écoulé au financement, notamment par l'octroi de prêts ou d'aides accordés à leurs salariés :
\n
a) De rénovation du patrimoine rural bâti destiné aux logements sociaux, de construction ou d'acquisition de logements en zone rurale, d'acquisition ou d'aménagement de terrains destinés exclusivement à la construction de logements sociaux en zone rurale ;
\n
b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements des prêts immobiliers destinés à l'accession sociale à la propriété ;
\n
c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;
\n
d) De dépenses d'accompagnement social dans le domaine du logement.
\n
Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif, atteignent ou dépassent l'effectif de cinquante salariés sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 %, 50 % et 25 %, respectivement chacune des trois années suivant la dernière année de dispense.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé cinquante salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa est due dans les conditions de droit commun dès l'année au cours de laquelle l'effectif de cinquante salariés est atteint ou dépassé.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
" } }, "LEGIARTI000006741079": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006741079", "URL": "article/LEGI/ARTI/00/00/06/74/10/LEGIARTI000006741079.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X133L05DXXAA" } }, "NOTA": { "CONTENU": "
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art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033582850", "@num": "1", "#text": "Arrêté du 30 novembre 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033560895", "@nortexte": "ECFS1631117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-30" }, { "@id": "LEGIARTI000038589805", "@num": "1", "#text": "Décret n°2016-1766 du 16 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602367", "@nortexte": "ECFS1608656D", "@numtexte": "2017-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000036174598", "@num": "6", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000050943306", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050994115", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000050994160", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000051239932", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - 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Le \"titre emploi-entreprise\" ne peut être utilisé qu'en France métropolitaine et par les seules entreprises, autres que celles relevant du régime des salariés agricoles :
\n
1° Dont l'effectif n'excède pas un seuil fixé par décret, qui ne peut être supérieur à dix salariés ;
\n
2° Ou qui, quel que soit leur effectif, emploient des salariés dont l'activité dans la même entreprise n'excède pas cent jours, consécutifs ou non, par année civile. Dans ce cas, le \"titre emploi-entreprise\" ne peut être utilisé qu'à l'égard de ces seuls salariés.
\n
L'employeur qui utilise le \"titre emploi-entreprise\" est réputé satisfaire aux obligations prévues par les articles L. 121-1, L. 122-3-1, L. 122-16, L. 212-4-3 et L. 320 du code du travail par la remise au salarié et l'envoi à l'organisme habilité des éléments de ce document qui leur sont respectivement destinés. L'organisme habilité délivre au salarié une attestation mensuelle d'emploi qui se substitue à la remise du bulletin de paie prévue par l'article L. 143-3.
\n
Pour les emplois qui n'excèdent pas cent jours, consécutifs ou non, par année civile, dans la même entreprise, la rémunération du salarié inclut, sauf application du régime des professions affiliées aux caisses de compensation prévues à l'article L. 223-16, une indemnité compensatrice de congés payés dont le montant est égal au dixième de sa rémunération ainsi que, le cas échéant, le montant de l'indemnité prévue à l'article L. 122-3-4.
\n
Lorsque l'employeur utilise le \"titre emploi-entreprise\", les cotisations et contributions dues au titre de l'emploi du salarié concerné sont recouvrées et contrôlées par des organismes habilités par décret selon les règles et sous les garanties et sanctions applicables au recouvrement des cotisations du régime général de sécurité sociale assises sur les salaires. Les modalités de transmission des déclarations aux régimes pour le compte desquels sont recouvrées ces cotisations et contributions et de répartition des versements correspondants font l'objet d'accords entre les organismes nationaux gérant ces régimes.
" } }, "LEGIARTI000006741080": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L133-5-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006741080", "URL": "article/LEGI/ARTI/00/00/06/74/10/LEGIARTI000006741080.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X133L05DXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006660025", "@num": "5", "#text": "Ordonnance n° 2003-1213 du 18 décembre 2003 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006228497", "@num": "2", "#text": "Décret n°2004-121 du 9 février 2004 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542850", "@nortexte": "FCPS1608295D", "@numtexte": "2016-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-18" }, { "@id": "LEGIARTI000036551473", "@num": "3", "#text": "Décret n°2016-1102 du 11 août 2016 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033026211", "@nortexte": "AFSS1614294D", "@numtexte": "2016-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464521", "@num": "4", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033464523", "@num": "5", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038681725", "@num": "8", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000033582850", "@num": "1", "#text": "Arrêté du 30 novembre 2016 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000033560895", "@nortexte": "ECFS1631117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-30" }, { "@id": "LEGIARTI000038589805", "@num": "1", "#text": "Décret n°2016-1766 du 16 décembre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033625228", "@nortexte": "MCCB1633063D", "@numtexte": "2016-1766", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-16" }, { "@id": "LEGIARTI000049820367", "@num": "2", "#text": "Décret n°2017-351 du 20 mars 2017 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034228208", "@nortexte": "AFSS1701589D", "@numtexte": "2017-351", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-20" }, { "@id": "LEGIARTI000034800287", "@num": "1", "#text": "Décret n°2017-804 du 5 mai 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602367", "@nortexte": "ECFS1608656D", "@numtexte": "2017-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000036174598", "@num": "6", "#text": "Décret n°2017-866 du 9 mai 2017 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034633192", "@nortexte": "ECFE1703975D", "@numtexte": "2017-866", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000034795147", "@num": "1", "#text": "Décret n°2017-1046 du 10 mai 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034679199", "@nortexte": "MCCB1712314D", "@numtexte": "2017-1046", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000038151845", "@num": "1", "#text": "Décret n°2018-1048 du 28 novembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037662531", "@nortexte": "CPAF1822654D", "@numtexte": "2018-1048", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-28" }, { "@id": "LEGIARTI000038000766", "@num": "1", "#text": "Décret n°2018-1348 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884382", "@nortexte": "MTRD1834726D", "@numtexte": "2018-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000038003869", "@num": "1", "#text": "Décret n°2018-1357 du 28 décembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037884677", "@nortexte": "CPAS1835120D", "@numtexte": "2018-1357", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000050943306", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000038823503", "@num": "1", "#text": "Arrêté du 7 mars 2019 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038821565", "@nortexte": "SSAS1907112A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-03-07" }, { "@id": "LEGIARTI000043314897", "@num": "12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000038869254", "@num": "32", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000049820156", "@num": "40", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 40 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314442", "@num": "50-12", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050063874", "@num": "50-5", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000043314475", "@num": "50-8", "#text": "Décret n°2019-797 du 26 juillet 2019 - art. 50-8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038829574", "@nortexte": "MTRD1919111D", "@numtexte": "2019-797", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000050994115", "@num": "1", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000050994160", "@num": "2", "#text": "Décret n°2019-969 du 18 septembre 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039117490", "@nortexte": "SSAS1919744D", "@numtexte": "2019-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-09-18" }, { "@id": "LEGIARTI000039448275", "@num": "3", "#text": "Arrêté du 27 novembre 2019 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039446772", "@nortexte": "MTRD1932518A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-11-27" }, { "@id": "LEGIARTI000041405081", "@num": "13", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000043616183", "@num": "26", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042500865", "@num": "3", "#text": "Décret n°2020-1350 du 5 novembre 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000042500274", "@nortexte": "MTRD1931264D", "@numtexte": "2020-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-05" }, { "@id": "LEGIARTI000043193775", "@num": "3", "#text": "Décret n°2021-224 du 26 février 2021 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043189527", "@nortexte": "MTRD2105935D", "@numtexte": "2021-224", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-26" }, { "@id": "LEGIARTI000043307135", "@num": "2", "#text": "Décret n°2021-346 du 30 mars 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043306112", "@nortexte": "MTRD2104653D", "@numtexte": "2021-346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-30" }, { "@id": "LEGIARTI000043624963", "@num": "2", "#text": "Décret n°2021-730 du 8 juin 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000043623639", "@nortexte": "MTRD2114716D", "@numtexte": "2021-730", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-08" }, { "@id": "LEGIARTI000043726430", "@num": "2", "#text": "Arrêté du 28 juin 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043715401", "@nortexte": "MTRD2119600A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-28" }, { "@id": "LEGIARTI000044813381", "@num": "2", "#text": "Décret n°2021-1404 du 29 octobre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044271668", "@nortexte": "MTRD2132021D", "@numtexte": "2021-1404", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-29" }, { "@id": "LEGIARTI000044290519", "@num": "1", "#text": "Décret n°2021-1436 du 4 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044289729", "@nortexte": "SSAS2102432D", "@numtexte": "2021-1436", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-04" }, { "@id": "LEGIARTI000044481397", "@num": "2", "#text": "Décret n°2021-1623 du 11 décembre 2021 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044471405", "@nortexte": "ECOS2136781D", "@numtexte": "2021-1623", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-11" }, { "@id": "LEGIARTI000048241363", "@num": "2", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000048240789", "@num": "4 bis", "#text": "Décret n°2021-1713 du 20 décembre 2021 - art. 4 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044525582", "@nortexte": "MERT2137687D", "@numtexte": "2021-1713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-20" }, { "@id": "LEGIARTI000044852875", "@num": "2", "#text": "Décret n°2021-1877 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044614287", "@nortexte": "MTRS2131704D", "@numtexte": "2021-1877", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044963808", "@num": "1", "#text": "Décret n°2022-26 du 12 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044947248", "@nortexte": "SSAS2129766D", "@numtexte": "2022-26", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-01-12" }, { "@id": "LEGIARTI000045201753", "@num": "1", "#text": "Arrêté du 9 février 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045198014", "@nortexte": "SSAS2201705A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-09" }, { "@id": "LEGIARTI000045936841", "@num": "1", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936851", "@num": "2", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000045936845", "@num": "3", "#text": "Décret n°2022-905 du 17 juin 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932065", "@nortexte": "TFPF2209462D", "@numtexte": "2022-905", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-17" }, { "@id": "LEGIARTI000046352493", "@num": "11", "#text": "Arrêté du 23 septembre 2022 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046349842", "@nortexte": "SPRD2224503A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-23" }, { "@id": "LEGIARTI000046434024", "@num": "3", "#text": "Arrêté du 21 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046431088", "@nortexte": "MTRZ2227003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-21" }, { "@id": "LEGIARTI000051239932", "@num": "4", "#text": "Décret n°2022-1714 du 29 décembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046837282", "@nortexte": "MTRD2237190D", "@numtexte": "2022-1714", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-29" }, { "@id": "LEGIARTI000047129185", "@num": "1", "#text": "Décret n°2023-90 du 11 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047128620", "@nortexte": "AGRS2215950D", "@numtexte": "2023-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-11" }, { "@id": "LEGIARTI000047479230", "@num": "2", "#text": "Décret n°2023-296 du 20 avril 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000047476694", "@nortexte": "ECOS2234080D", "@numtexte": "2023-296", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-04-20" }, { "@id": "LEGIARTI000048237923", "@num": "2", "#text": "Décret n°2023-961 du 19 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048234935", "@nortexte": "PRMM2319023D", "@numtexte": "2023-961", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-19" }, { "@id": "LEGIARTI000048237925", "@num": "5", "#text": "Décret n°2023-961 du 19 octobre 2023 - 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Lorsque l'employeur utilise le \"titre emploi-entreprise\", les cotisations et contributions dues au titre de l'emploi du salarié concerné sont recouvrées et contrôlées par des organismes habilités par décret selon les règles et sous les garanties et sanctions applicables au recouvrement des cotisations du régime général de sécurité sociale assises sur les salaires. Les modalités de transmission des déclarations aux régimes pour le compte desquels sont recouvrées ces cotisations et contributions et de répartition des versements correspondants font l'objet d'accords entre les organismes nationaux gérant ces régimes.
\n
" } }, "LEGIARTI000006825132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-06-03", "DATE_DEBUT": "1978-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006825132", "URL": "article/LEGI/ARTI/00/00/06/82/51/LEGIARTI000006825132.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCAXXXXXXXX1X313L001XXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000029417164", "@num": "2", "#text": "Décret n°53-707 du 9 août 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006276934", "@num": "106", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277376", "@num": "148", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 148 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000516442", "#text": "Décret 78-621 1978-05-31 JORF 8 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V) JORF 23 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006273412", "@num": "21", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 21 (P) JORF 19 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V) JORF 30 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006300172", "@num": "21", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006829195", "@num": "1", "#text": "Arrêté du 28 mars 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000472682", "@nortexte": "EQUC8800326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000039344157", "@num": "Annexe", "#text": "Décret n°90-392 du 11 mai 1990 - art. 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ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000733619", "@nortexte": "MICT9500008D", "@numtexte": "95-70", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-20" }, { "@id": "LEGIARTI000006831166", "@num": "23", "#text": "Arrêté du 5 mai 1995 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736663", "@nortexte": "LOGC9500034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-05" }, { "@id": "LEGIARTI000006319293", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319362", "@num": "28", "#text": "Loi - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000028809336", "@num": "47", "#text": "Loi n° 96-1181 du 30 décembre 1996 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826314", "@num": "9", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006827690", "@num": "Annexe I article 1", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827691", "@num": "Annexe I article 2", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827694", "@num": "Annexe II", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006319999", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000028809320", "@num": "56", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006426925", "@num": "Annexe", "#text": "Décret n°2000-1106 du 14 novembre 2000 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767661", "@nortexte": "MCCT0000640D", "@numtexte": "2000-1106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-14" }, { "@id": "LEGIARTI000028809302", "@num": "26", "#text": "Loi n° 2001-1275 du 28 décembre 2001 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321245", "@num": "116", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 116 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427493", "@num": "ANNEXE 2", "#text": "Décret n°2004-1084 du 13 octobre 2004 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000443565", "@nortexte": "MCCT0400826D", "@numtexte": "2004-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000006240245", "@num": "4", "#text": "Arrêté du 12 avril 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000259245", "@nortexte": "DOMB0500009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-12" }, { "@id": "LEGIARTI000006243200", "@num": "1", "#text": "Loi n°2005-846 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265768", "@nortexte": "SOCX0500142L", "@numtexte": "2005-846", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025076776", "@num": "101", "#text": "Loi n° 2006-872 du 13 juillet 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000020059115", "@num": "85", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000021672740", "@num": "2", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@id": "LEGIARTI000028424526", "@num": "1", "#text": "Décret n°2009-1659 du 28 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021540303", "@nortexte": "DEVU0921295D", "@numtexte": "2009-1659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-28" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000034069375", "@num": "1", "#text": "ARRÊTÉ du 17 mars 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030398433", "@nortexte": "ETLL1503648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-17" }, { "@id": "LEGIARTI000032621743", "@num": "1", "#text": "LOI n° 2016-719 du 1er juin 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032619337", "@nortexte": "LHAL1528221L", "@numtexte": "2016-719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-01" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033331643", "@num": "1", "#text": "Arrêté du 28 octobre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033318773", "@nortexte": "LHAL1630871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-28" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 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(VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000045579298", "#text": "Arrêté du 5 mai 2021 - art. 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L313-18-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824901", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669487", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. 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L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant 0,9 p. 100 au moins du montant, entendu au sens de l'article 231 du code général des impôts précité, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
\n
Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat. Les dispositions précédentes s'appliquent aux investissements qui doivent être réalisés à compter du 1er janvier 1975 à raison des salaires payés au cours de l'année 1974.
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Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708848", "@nortexte": "LOGC9000032D", "@numtexte": "90-392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-11" }, { "@id": "LEGIARTI000006698208", "@num": "22", "#text": "Loi n°94-679 du 8 août 1994 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006425338", "@num": "ANNEXE", "#text": "Décret n°95-70 du 20 janvier 1995 - art. 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L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant 09 p. 100 au moins du montant, entendu au sens de l'article 231 du code général des impôts précité, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
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Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
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Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat. Les dispositions précédentes s'appliquent aux investissements qui doivent être réalisés à compter du 1er janvier 1975 à raison des salaires payés au cours de l'année 1974.
" } }, "LEGIARTI000006825134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006825134", "URL": "article/LEGI/ARTI/00/00/06/82/51/LEGIARTI000006825134.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCAXXXXXXXX1X313L001XXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029417164", "@num": "2", "#text": "Décret n°53-707 du 9 août 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006276934", "@num": "106", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277376", "@num": "148", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 148 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000516442", "#text": "Décret 78-621 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006300172", "@num": "21", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006275005", "@num": "2", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 2 () JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006829195", "@num": "1", "#text": "Arrêté du 28 mars 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000472682", "@nortexte": "EQUC8800326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000039344157", "@num": "Annexe", "#text": "Décret n°90-392 du 11 mai 1990 - art. 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L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant 0,77 p. 100 au moins du montant, entendu au sens de l'article 231 du code général des impôts précité, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
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Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
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Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
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Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat. Les dispositions précédentes s'appliquent aux investissements qui doivent être réalisés à compter du 1er janvier 1975 à raison des salaires payés au cours de l'année 1974.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de la participation est réduit de 75 p. 100 la quatrième année, de 50 p. 100 la cinquième année, de 25 p. 100 la sixième a
" } }, "LEGIARTI000006825135": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006825135", "URL": "article/LEGI/ARTI/00/00/06/82/51/LEGIARTI000006825135.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCAXXXXXXXX1X313L001XXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029417164", "@num": "2", "#text": "Décret n°53-707 du 9 août 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006276934", "@num": "106", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277376", "@num": "148", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 148 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000516442", "#text": "Décret 78-621 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006300172", "@num": "21", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006275230", "@num": "1", "#text": "Loi n°87-1128 du 31 décembre 1987 - art. 1 (V) JORF 1 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317544", "@nortexte": "EQUX8700146L", "@numtexte": "87-1128", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "LEGIARTI000006829195", "@num": "1", "#text": "Arrêté du 28 mars 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000472682", "@nortexte": "EQUC8800326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000039344157", "@num": "Annexe", "#text": "Décret n°90-392 du 11 mai 1990 - art. 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L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant 0,72 p. 100 au moins du montant, entendu au sens de l'article 231 du code général des impôts précité, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
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Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
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Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
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Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de la participation est réduit de 75 p. 100 la quatrième année, de 50 p. 100 la cinquième année, de 25 p. 100 la sixième année.
" } }, "LEGIARTI000006825136": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-27", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006825136", "URL": "article/LEGI/ARTI/00/00/06/82/51/LEGIARTI000006825136.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCAXXXXXXXX1X313L001XXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029417164", "@num": "2", "#text": "Décret n°53-707 du 9 août 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006276934", "@num": "106", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277376", "@num": "148", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 148 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000516442", "#text": "Décret 78-621 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006300172", "@num": "21", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006829195", "@num": "1", "#text": "Arrêté du 28 mars 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000472682", "@nortexte": "EQUC8800326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 86 : le nouveau taux de 0,65 s'applique pour la première fois aux investissements qui doivent être réalisés en 1989 en raison des salaires payés en 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275488", "@num": "86", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 86 (V) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000039344157", "@num": "Annexe", "#text": "Décret n°90-392 du 11 mai 1990 - art. 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(VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000034069375", "@num": "1", "#text": "ARRÊTÉ du 17 mars 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030398433", "@nortexte": "ETLL1503648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-17" }, { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032621743", "@num": "1", "#text": "LOI n° 2016-719 du 1er juin 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032619337", "@nortexte": "LHAL1528221L", "@numtexte": "2016-719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-01" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033331643", "@num": "1", "#text": "Arrêté du 28 octobre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033318773", "@nortexte": "LHAL1630871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-28" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 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L313-18-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824901", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669487", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant 0,65 p. 100 au moins du montant, entendu au sens de l'article 231 du code général des impôts précité, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
\n
Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de la participation est réduit de 75 p. 100 la quatrième année, de 50 p. 100 la cinquième année, de 25 p. 100 la sixième année.
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L313-18-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824901", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669487", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant à compter du 1er janvier 1991, 0,55 p. 100 et, à compter du 1er janvier 1992, 0,45 p. 100 au moins du montant, entendu au sens de l'article 231 du code général des impôts précité, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère. Les sommes acquitées par les entreprises au taux de 0,65 p. 100 avant le 30 juin 1991 pourront, pour la fraction excédant les sommes dues avec un taux de 0,55 p. 100, être imputées sur la participation versée en 1992 à raison des salaires payés en 1991.
\n
Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de la participation est réduit de 75 p. 100 la quatrième année, de 50 p. 100 la cinquième année, de 25 p. 100 la sixième année.
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L225-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224529", "@num": "L225-91", "#text": "Code de commerce. - art. L225-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282443", "@num": "L313-16", "#text": "Code de la construction et de l'habitation. - art. L313-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669593", "@num": "L313-17-2", "#text": "Code de la construction et de l'habitation. - art. L313-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033280997", "@num": "L313-17-3", "#text": "Code de la construction et de l'habitation. - art. L313-17-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282527", "@num": "L313-18", "#text": "Code de la construction et de l'habitation. - art. L313-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840526", "@num": "L313-18-1", "#text": "Code de la construction et de l'habitation. - art. L313-18-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824901", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669487", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - 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Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant à compter du 1er janvier 1991, 0,55 p. 100 et, à compter du 1er janvier 1992, 0,45 p. 100 au moins du montant, entendu au sens de l'article 231 du code général des impôts précité, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère. Les sommes acquitées par les entreprises au taux de 0,65 p. 100 avant le 30 juin 1991 pourront, pour la fraction excédant les sommes dues avec un taux de 0,55 p. 100, être imputées sur la participation versée en 1992 à raison des salaires payés en 1991.
\n
Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de la participation est réduit de 75 p. 100 la quatrième année, de 50 p. 100 la cinquième année, de 25 p. 100 la sixième année.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé dix salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dés l'année au cours de laquelle l'effectif de dix salariés est atteint ou dépassé.
" } }, "LEGIARTI000006825139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-04-13", "DATE_DEBUT": "1995-02-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006825139", "URL": "article/LEGI/ARTI/00/00/06/82/51/LEGIARTI000006825139.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCAXXXXXXXX1X313L001XXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029417164", "@num": "2", "#text": "Décret n°53-707 du 9 août 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006276934", "@num": "106", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277376", "@num": "148", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 148 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000516442", "#text": "Décret 78-621 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006300172", "@num": "21", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006829195", "@num": "1", "#text": "Arrêté du 28 mars 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000472682", "@nortexte": "EQUC8800326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000039344157", "@num": "Annexe", "#text": "Décret n°90-392 du 11 mai 1990 - art. Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708848", "@nortexte": "LOGC9000032D", "@numtexte": "90-392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-11" }, { "@id": "LEGIARTI000006698208", "@num": "22", "#text": "Loi n°94-679 du 8 août 1994 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006425338", "@num": "ANNEXE", "#text": "Décret n°95-70 du 20 janvier 1995 - art. 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Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant à compter du 1er janvier 1991, 0,55 p. 100 et, à compter du 1er janvier 1992, 0,45 p. 100 au moins du montant, entendu au sens des règles prévues au chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère. Les sommes acquitées par les entreprises au taux de 0,65 p. 100 avant le 30 juin 1991 pourront, pour la fraction excédant les sommes dues avec un taux de 0,55 p. 100, être imputées sur la participation versée en 1992 à raison des salaires payés en 1991.
\n
Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de la participation est réduit de 75 p. 100 la quatrième année, de 50 p. 100 la cinquième année, de 25 p. 100 la sixième année.
\n
Les dispositions de l'alinéa précédent ne sont applicables pas lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé dix salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dés l'année au cours de laquelle l'effectif de dix salariés est atteint ou dépassé.
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ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000733619", "@nortexte": "MICT9500008D", "@numtexte": "95-70", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-20" }, { "@id": "LEGIARTI000006696910", "@num": "106", "#text": "Loi n°95-116 du 4 février 1995 - art. 106 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006831166", "@num": "23", "#text": "Arrêté du 5 mai 1995 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736663", "@nortexte": "LOGC9500034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-05" }, { "@id": "LEGIARTI000006319293", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319362", "@num": "28", "#text": "Loi - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000193354", "#text": "Loi 96-314 1996-04-12 art. 11 III, IV JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006319526", "@num": "11", "#text": "Loi n°96-314 du 12 avril 1996 - art. 11 (V) JORF 13 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000028809336", "@num": "47", "#text": "Loi n° 96-1181 du 30 décembre 1996 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826314", "@num": "9", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006827690", "@num": "Annexe I article 1", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827691", "@num": "Annexe I article 2", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827694", "@num": "Annexe II", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006319999", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000028809320", "@num": "56", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006426925", "@num": "Annexe", "#text": "Décret n°2000-1106 du 14 novembre 2000 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767661", "@nortexte": "MCCT0000640D", "@numtexte": "2000-1106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-14" }, { "@id": "LEGIARTI000028809302", "@num": "26", "#text": "Loi n° 2001-1275 du 28 décembre 2001 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321245", "@num": "116", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 116 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427493", "@num": "ANNEXE 2", "#text": "Décret n°2004-1084 du 13 octobre 2004 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000443565", "@nortexte": "MCCT0400826D", "@numtexte": "2004-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000006240245", "@num": "4", "#text": "Arrêté du 12 avril 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000259245", "@nortexte": "DOMB0500009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-12" }, { "@id": "LEGIARTI000006243200", "@num": "1", "#text": "Loi n°2005-846 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265768", "@nortexte": "SOCX0500142L", "@numtexte": "2005-846", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025076776", "@num": "101", "#text": "Loi n° 2006-872 du 13 juillet 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000020059115", "@num": "85", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000021672740", "@num": "2", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@id": "LEGIARTI000028424526", "@num": "1", "#text": "Décret n°2009-1659 du 28 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021540303", "@nortexte": "DEVU0921295D", "@numtexte": "2009-1659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-28" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000034069375", "@num": "1", "#text": "ARRÊTÉ du 17 mars 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030398433", "@nortexte": "ETLL1503648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-17" }, { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032621743", "@num": "1", "#text": "LOI n° 2016-719 du 1er juin 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032619337", "@nortexte": "LHAL1528221L", "@numtexte": "2016-719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-01" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033331643", "@num": "1", "#text": "Arrêté du 28 octobre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033318773", "@nortexte": "LHAL1630871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-28" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181884", "@num": "10", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181852", "@num": "2", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181860", "@num": "4", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181872", "@num": "7", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181880", "@num": "9", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000045579298", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000047194049", "#text": "Arrêté du 15 février 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047190600", "@nortexte": "ECOE2304706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-02-15" }, { "@id": "LEGIARTI000047449945", "#text": "Arrêté du 27 mars 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047445209", "@nortexte": "ECOE2310333A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "@id": "LEGITEXT000006074075", "#text": "Code de l'urbanisme 272", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298635", "@num": "58 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303362", "@num": "200 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223963", "@num": "L225-43", "#text": "Code de commerce. - art. L225-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224529", "@num": "L225-91", "#text": "Code de commerce. - art. L225-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282443", "@num": "L313-16", "#text": "Code de la construction et de l'habitation. - art. L313-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669593", "@num": "L313-17-2", "#text": "Code de la construction et de l'habitation. - art. L313-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033280997", "@num": "L313-17-3", "#text": "Code de la construction et de l'habitation. - art. L313-17-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282527", "@num": "L313-18", "#text": "Code de la construction et de l'habitation. - art. L313-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840526", "@num": "L313-18-1", "#text": "Code de la construction et de l'habitation. - art. L313-18-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824901", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669487", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - 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Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant à compter du 1er janvier 1991, 0,55 p. 100 et, à compter du 1er janvier 1992, 0,45 p. 100 au moins du montant, entendu au sens des règles prévues au chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère. Les sommes acquitées par les entreprises au taux de 0,65 p. 100 avant le 30 juin 1991 pourront, pour la fraction excédant les sommes dues avec un taux de 0,55 p. 100, être imputées sur la participation versée en 1992 à raison des salaires payés en 1991.
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Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
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Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
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Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
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Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 p. 100, 50 p. 100 et 25 p. 100, respectivement chacune des trois années suivant la dernière année de dispense. Les employeurs qui sont dispensés en 1996 du paiement de la cotisation relative à la participation en application du présent alinéa bénéficient de cette dispense jusqu'au 31 décembre 1999.
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Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé dix salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dés l'année au cours de laquelle l'effectif de dix salariés est atteint ou dépassé.
" } }, "LEGIARTI000006825141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-07-03", "DATE_DEBUT": "1997-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006825141", "URL": "article/LEGI/ARTI/00/00/06/82/51/LEGIARTI000006825141.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCAXXXXXXXX1X313L001XXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000029417164", "@num": "2", "#text": "Décret n°53-707 du 9 août 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006276934", "@num": "106", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277376", "@num": "148", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 148 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000516442", "#text": "Décret 78-621 1978-05-31 JORF 8 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006300172", "@num": "21", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006829195", "@num": "1", "#text": "Arrêté du 28 mars 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000472682", "@nortexte": "EQUC8800326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000039344157", "@num": "Annexe", "#text": "Décret n°90-392 du 11 mai 1990 - art. Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708848", "@nortexte": "LOGC9000032D", "@numtexte": "90-392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-11" }, { "@id": "LEGIARTI000006698208", "@num": "22", "#text": "Loi n°94-679 du 8 août 1994 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006425338", "@num": "ANNEXE", "#text": "Décret n°95-70 du 20 janvier 1995 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000733619", "@nortexte": "MICT9500008D", "@numtexte": "95-70", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-20" }, { "@id": "LEGIARTI000006696910", "@num": "106", "#text": "Loi n°95-116 du 4 février 1995 - art. 106 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "LEGIARTI000006831166", "@num": "23", "#text": "Arrêté du 5 mai 1995 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736663", "@nortexte": "LOGC9500034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-05" }, { "@id": "LEGIARTI000006319293", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319362", "@num": "28", "#text": "Loi - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000028809336", "@num": "47", "#text": "Loi n° 96-1181 du 30 décembre 1996 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826310", "@num": "6", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 6 () JORF 1er janvier 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826314", "@num": "9", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006827690", "@num": "Annexe I article 1", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827691", "@num": "Annexe I article 2", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827694", "@num": "Annexe II", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006319999", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000028809320", "@num": "56", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006426925", "@num": "Annexe", "#text": "Décret n°2000-1106 du 14 novembre 2000 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767661", "@nortexte": "MCCT0000640D", "@numtexte": "2000-1106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-14" }, { "@id": "LEGIARTI000028809302", "@num": "26", "#text": "Loi n° 2001-1275 du 28 décembre 2001 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321245", "@num": "116", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 116 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427493", "@num": "ANNEXE 2", "#text": "Décret n°2004-1084 du 13 octobre 2004 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000443565", "@nortexte": "MCCT0400826D", "@numtexte": "2004-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000006240245", "@num": "4", "#text": "Arrêté du 12 avril 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000259245", "@nortexte": "DOMB0500009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-12" }, { "@id": "LEGIARTI000006243200", "@num": "1", "#text": "Loi n°2005-846 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265768", "@nortexte": "SOCX0500142L", "@numtexte": "2005-846", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025076776", "@num": "101", "#text": "Loi n° 2006-872 du 13 juillet 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000020059115", "@num": "85", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000021672740", "@num": "2", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@id": "LEGIARTI000028424526", "@num": "1", "#text": "Décret n°2009-1659 du 28 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021540303", "@nortexte": "DEVU0921295D", "@numtexte": "2009-1659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-28" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000034069375", "@num": "1", "#text": "ARRÊTÉ du 17 mars 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030398433", "@nortexte": "ETLL1503648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-17" }, { "@id": "LEGIARTI000032621743", "@num": "1", "#text": "LOI n° 2016-719 du 1er juin 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032619337", "@nortexte": "LHAL1528221L", "@numtexte": "2016-719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-01" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033331643", "@num": "1", "#text": "Arrêté du 28 octobre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033318773", "@nortexte": "LHAL1630871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-28" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181884", "@num": "10", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181852", "@num": "2", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181860", "@num": "4", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181872", "@num": "7", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000048181880", "@num": "9", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033538556", "@nortexte": "LHAL1632544D", "@numtexte": "2016-1681", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-05" }, { "@id": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000045579298", "#text": "Arrêté du 5 mai 2021 - art. 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L313-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033280997", "@num": "L313-17-3", "#text": "Code de la construction et de l'habitation. - art. L313-17-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282527", "@num": "L313-18", "#text": "Code de la construction et de l'habitation. - art. L313-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840526", "@num": "L313-18-1", "#text": "Code de la construction et de l'habitation. - art. L313-18-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824901", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669487", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant à compter du 1er janvier 1991, 0,55 p. 100 et, à compter du 1er janvier 1992, 0,45 p. 100 au moins du montant, entendu au sens des règles prévues au chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des salaires payés par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère. Les sommes acquitées par les entreprises au taux de 0,65 p. 100 avant le 30 juin 1991 pourront, pour la fraction excédant les sommes dues avec un taux de 0,55 p. 100, être imputées sur la participation versée en 1992 à raison des salaires payés en 1991.
\n
Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 p. 100, 50 p. 100 et 25 p. 100, respectivement chacune des trois années suivant la dernière année de dispense. Les employeurs qui sont dispensés en 1996 du paiement de la cotisation relative à la participation en application du présent alinéa bénéficient de cette dispense jusqu'au 31 décembre 1999.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé dix salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dés l'année au cours de laquelle l'effectif de dix salariés est atteint ou dépassé.
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Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du 3 a dudit article 231, doivent consacrer au financement d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux, de construction de logements, d'acquisition, d'aménagement ou de remise en état de logements anciens des sommes représentant à compter du 1er janvier 1991, 0,55 p. 100 et, à compter du 1er janvier 1992, 0,45 p. 100 au moins du montant, entendu au sens des règles prévues au chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux au cours de l'exercice écoulé. Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère. Les sommes acquitées par les entreprises au taux de 0,65 p. 100 avant le 30 juin 1991 pourront, pour la fraction excédant les sommes dues avec un taux de 0,55 p. 100, être imputées sur la participation versée en 1992 à raison des salaires payés en 1991.
\n
Les employeurs qui, au moyen de leurs ressources propres, à l'exclusion d'indemnités de dommages de guerre, ont investi au cours d'un exercice, postérieurement à l'exercice 1948, une somme supérieure à celle prévue à l'alinéa précédent peuvent reporter l'excédent sur les exercices postérieurs au 1er septembre 1953.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 p. 100, 50 p. 100 et 25 p. 100, respectivement chacune des trois années suivant la dernière année de dispense. Les employeurs qui sont dispensés en 1996 du paiement de la cotisation relative à la participation en application du présent alinéa bénéficient de cette dispense jusqu'au 31 décembre 1999.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé dix salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dés l'année au cours de laquelle l'effectif de dix salariés est atteint ou dépassé.
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Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767661", "@nortexte": "MCCT0000640D", "@numtexte": "2000-1106", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-11-14" }, { "@id": "LEGIARTI000028809302", "@num": "26", "#text": "Loi n° 2001-1275 du 28 décembre 2001 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321245", "@num": "116", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 116 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006427493", "@num": "ANNEXE 2", "#text": "Décret n°2004-1084 du 13 octobre 2004 - art. ANNEXE 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000443565", "@nortexte": "MCCT0400826D", "@numtexte": "2004-1084", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000006378642", "@num": "ANNEXE", "#text": "Décret n°2004-1090 du 13 octobre 2004 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627115", "@nortexte": "MCCT0400827D", "@numtexte": "2004-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-13" }, { "@id": "LEGIARTI000006240245", "@num": "4", "#text": "Arrêté du 12 avril 2005 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000259245", "@nortexte": "DOMB0500009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-04-12" }, { "@id": "LEGIARTI000006243200", "@num": "1", "#text": "Loi n°2005-846 du 26 juillet 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000265768", "@nortexte": "SOCX0500142L", "@numtexte": "2005-846", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000025076776", "@num": "101", "#text": "Loi n° 2006-872 du 13 juillet 2006 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000020059115", "@num": "85", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000021672740", "@num": "2", "#text": "Décret n°2009-1621 du 23 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021527179", "@nortexte": "DEVU0921816D", "@numtexte": "2009-1621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-23" }, { "@id": "LEGIARTI000028424526", "@num": "1", "#text": "Décret n°2009-1659 du 28 décembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021540303", "@nortexte": "DEVU0921295D", "@numtexte": "2009-1659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-28" }, { "@id": "LEGIARTI000029991804", "#text": "DÉCRET n°2014-1500 du 12 décembre 2014 - art. 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Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du a du 3 dudit article 231, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux au cours de l'exercice écoulé au financement :
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a) De construction ou d'acquisition de logements, d'aménagement ou de remise en état de logements anciens, d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux ;
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b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements de prêts immobiliers destinés à l'accession sociale à la propriété ;
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c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;
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d) De dépenses d'accompagnement social dans le domaine du logement ;
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e) D'aides à des organismes agréés d'information du public sur le logement.
\n
Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
\n
Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 p. 100, 50 p. 100 et 25 p. 100, respectivement chacune des trois années suivant la dernière année de dispense. Les employeurs qui sont dispensés en 1996 du paiement de la cotisation relative à la participation en application du présent alinéa bénéficient de cette dispense jusqu'au 31 décembre 1999.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé dix salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dés l'année au cours de laquelle l'effectif de dix salariés est atteint ou dépassé.
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L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du a du 3 dudit article 231, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux au cours de l'exercice écoulé au financement :
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a) De construction, d'acquisition ou de démolition de logements, d'aménagement ou de remise en état de logements anciens, d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux ;
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b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements de prêts immobiliers destinés à l'accession sociale à la propriété ;
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c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;
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d) De dépenses d'accompagnement social dans le domaine du logement ;
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e) D'aides à des organismes agréés d'information du public sur le logement.
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f) De subventions à l'Agence nationale pour la rénovation urbaine.
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Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
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Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.
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Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
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Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
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Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 p. 100, 50 p. 100 et 25 p. 100, respectivement chacune des trois années suivant la dernière année de dispense. Les employeurs qui sont dispensés en 1996 du paiement de la cotisation relative à la participation en application du présent alinéa bénéficient de cette dispense jusqu'au 31 décembre 1999.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé dix salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dès l'année au cours de laquelle l'effectif de dix salariés est atteint ou dépassé.
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L313-18-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824901", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669487", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du a du 3 dudit article 231, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux au cours de l'exercice écoulé au financement :
\n
a) De construction, d'acquisition ou de démolition de logements, d'aménagement ou de remise en état de logements anciens, d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux ;
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b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements de prêts immobiliers destinés à l'accession sociale à la propriété ;
\n
c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;
\n
d) De dépenses d'accompagnement social dans le domaine du logement ;
\n
e) D'aides à des organismes agréés d'information du public sur le logement.
\n
f) De subventions à l'Agence nationale pour la rénovation urbaine.
\n
g) De compensations versées aux entreprises d'assurance de dommages qui proposent la souscription de contrats d'assurance contre le risque de loyers impayés respectant un cahier des charges social établi par l'Union d'économie sociale du logement et approuvé par décret.
\n
Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
\n
Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 p. 100, 50 p. 100 et 25 p. 100, respectivement chacune des trois années suivant la dernière année de dispense. Les employeurs qui sont dispensés en 1996 du paiement de la cotisation relative à la participation en application du présent alinéa bénéficient de cette dispense jusqu'au 31 décembre 1999.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé dix salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dés l'année au cours de laquelle l'effectif de dix salariés est atteint ou dépassé.
" } }, "LEGIARTI000006825146": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-1", "ETAT": "ANNULE", "TYPE": "AUTONOME", "DATE_FIN": "2007-07-06", "DATE_DEBUT": "2005-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006825146", "URL": "article/LEGI/ARTI/00/00/06/82/51/LEGIARTI000006825146.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCAXXXXXXXX1X313L001XXAO" } }, "NOTA": { "CONTENU": "
NOTA (1) : Par décision n° 283892, 284472, 284555, 284718 en date du 6 juillet 2007, le Conseil d'Etat statuant au contentieux a annulé l'ordonnance n° 2005-892 du 2 août 2005 qui modifie le présent article.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029417164", "@num": "2", "#text": "Décret n°53-707 du 9 août 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006276934", "@num": "106", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277376", "@num": "148", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 148 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000516442", "#text": "Décret 78-621 1978-05-31 JORF 8 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006300172", "@num": "21", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006829195", "@num": "1", "#text": "Arrêté du 28 mars 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000472682", "@nortexte": "EQUC8800326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000039344157", "@num": "Annexe", "#text": "Décret n°90-392 du 11 mai 1990 - art. Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708848", "@nortexte": "LOGC9000032D", "@numtexte": "90-392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-11" }, { "@id": "LEGIARTI000006698208", "@num": "22", "#text": "Loi n°94-679 du 8 août 1994 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006425338", "@num": "ANNEXE", "#text": "Décret n°95-70 du 20 janvier 1995 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000733619", "@nortexte": "MICT9500008D", "@numtexte": "95-70", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-01-20" }, { "@id": "LEGIARTI000006831166", "@num": "23", "#text": "Arrêté du 5 mai 1995 - art. 23 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000736663", "@nortexte": "LOGC9500034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-05-05" }, { "@id": "LEGIARTI000006319293", "@num": "7", "#text": "Loi - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "LEGIARTI000006319362", "@num": "28", "#text": "Loi - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000028809336", "@num": "47", "#text": "Loi n° 96-1181 du 30 décembre 1996 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006826314", "@num": "9", "#text": "Loi n°96-1237 du 30 décembre 1996 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000563529", "@nortexte": "LOGX9600119L", "@numtexte": "96-1237", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006827690", "@num": "Annexe I article 1", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827691", "@num": "Annexe I article 2", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe I article 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006827694", "@num": "Annexe II", "#text": "Décret n°97-271 du 21 mars 1997 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000382586", "@nortexte": "LOGC9700028D", "@numtexte": "97-271", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-21" }, { "@id": "LEGIARTI000006319999", "@num": "45", "#text": "Loi - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000028809320", "@num": "56", "#text": "Loi n° 98-1266 du 30 décembre 1998 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006426925", "@num": "Annexe", "#text": "Décret n°2000-1106 du 14 novembre 2000 - art. 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(VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029893032", "@nortexte": "ETLL1427766D", "@numtexte": "2014-1500", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-12" }, { "@id": "LEGIARTI000034069375", "@num": "1", "#text": "ARRÊTÉ du 17 mars 2015 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030398433", "@nortexte": "ETLL1503648A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-03-17" }, { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000032621743", "@num": "1", "#text": "LOI n° 2016-719 du 1er juin 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032619337", "@nortexte": "LHAL1528221L", "@numtexte": "2016-719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-01" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033331643", "@num": "1", "#text": "Arrêté du 28 octobre 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033318773", "@nortexte": "LHAL1630871A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-28" }, { "@id": "LEGIARTI000033546258", "#text": "Décret n°2016-1681 du 5 décembre 2016 - art. 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(VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGITEXT000038748224", "#text": "Décret n°2019-727 du 9 juillet 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038747357", "@nortexte": "LOGL1910647D", "@numtexte": "2019-727", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-09" }, { "@id": "LEGIARTI000045579298", "#text": "Arrêté du 5 mai 2021 - art. 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L225-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224529", "@num": "L225-91", "#text": "Code de commerce. - art. L225-91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282443", "@num": "L313-16", "#text": "Code de la construction et de l'habitation. - art. L313-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669593", "@num": "L313-17-2", "#text": "Code de la construction et de l'habitation. - art. L313-17-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033280997", "@num": "L313-17-3", "#text": "Code de la construction et de l'habitation. - art. L313-17-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282527", "@num": "L313-18", "#text": "Code de la construction et de l'habitation. - art. L313-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840526", "@num": "L313-18-1", "#text": "Code de la construction et de l'habitation. - art. L313-18-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824901", "@num": "L313-19", "#text": "Code de la construction et de l'habitation. - art. L313-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840482", "@num": "L313-19-1", "#text": "Code de la construction et de l'habitation. - art. L313-19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669487", "@num": "L313-19-2", "#text": "Code de la construction et de l'habitation. - art. L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Conseil d'Etat n° 283892, 284472, 284555, 284718 2007-07-06", "@sens": "source", "@typelien": "ANNULATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les employeurs, occupant au minimum dix salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du a du 3 dudit article 231, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux au cours de l'exercice écoulé au financement :
\n
a) De construction, d'acquisition ou de démolition de logements, d'aménagement ou de remise en état de logements anciens, d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux ;
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b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements de prêts immobiliers destinés à l'accession sociale à la propriété ;
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c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;
\n
d) De dépenses d'accompagnement social dans le domaine du logement ;
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e) D'aides à des organismes agréés d'information du public sur le logement.
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f) De subventions à l'Agence nationale pour la rénovation urbaine.
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g) De compensations versées aux entreprises d'assurance de dommages qui proposent la souscription de contrats d'assurance contre le risque de loyers impayés respectant un cahier des charges social établi par l'Union d'économie sociale du logement et approuvé par décret.
\n
(Les dispositions du cinquième alinéa de l'article L. 620-10 du code du travail s'appliquent au calcul de l'effectif mentionné au présent article) (1).
\n
Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
\n
Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de dix salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 p. 100, 50 p. 100 et 25 p. 100, respectivement chacune des trois années suivant la dernière année de dispense. Les employeurs qui sont dispensés en 1996 du paiement de la cotisation relative à la participation en application du présent alinéa bénéficient de cette dispense jusqu'au 31 décembre 1999.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé dix salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dés l'année au cours de laquelle l'effectif de dix salariés est atteint ou dépassé.
" } }, "LEGIARTI000006825147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L313-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-03-28", "DATE_DEBUT": "2005-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006825147", "URL": "article/LEGI/ARTI/00/00/06/82/51/LEGIARTI000006825147.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCAXXXXXXXX1X313L001XXAP" } }, "LIENS": { "LIEN": [ { "#text": "CGI 231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000029417164", "@num": "2", "#text": "Décret n°53-707 du 9 août 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299254", "@numtexte": "53-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006276934", "@num": "106", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006277376", "@num": "148", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 148 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000516442", "#text": "Décret 78-621 1978-05-31 JORF 8 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006317156", "@num": "4", "#text": "Loi n°78-653 du 22 juin 1978 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704926", "@numtexte": "78-653", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000006273739", "@num": "27", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006300172", "@num": "21", "#text": "Loi n°83-675 du 26 juillet 1983 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320196", "@numtexte": "83-675", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-26" }, { "@id": "LEGIARTI000006829195", "@num": "1", "#text": "Arrêté du 28 mars 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000472682", "@nortexte": "EQUC8800326A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000039344157", "@num": "Annexe", "#text": "Décret n°90-392 du 11 mai 1990 - art. Annexe (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708848", "@nortexte": "LOGC9000032D", "@numtexte": "90-392", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-05-11" }, { "@id": "LEGIARTI000006698208", "@num": "22", "#text": "Loi n°94-679 du 8 août 1994 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006425338", "@num": "ANNEXE", "#text": "Décret n°95-70 du 20 janvier 1995 - art. 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Les employeurs, occupant au minimum vingt salariés, à l'exception de l'Etat, des collectivités locales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du a du 3 dudit article 231, doivent consacrer des sommes représentant 0,45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux au cours de l'exercice écoulé au financement :
\n
a) De construction, d'acquisition ou de démolition de logements, d'aménagement ou de remise en état de logements anciens, d'acquisition et d'aménagement de terrains destinés exclusivement à la construction de logements sociaux ;
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b) De prise en charge temporaire, en cas de difficultés exceptionnelles des emprunteurs, d'une partie des remboursements de prêts immobiliers destinés à l'accession sociale à la propriété ;
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c) D'aides directes à des personnes physiques pour le changement de logement ou le maintien dans celui-ci et l'accès au logement locatif, de garanties de loyer et charges apportées aux bailleurs ;
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d) De dépenses d'accompagnement social dans le domaine du logement ;
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e) D'aides à des organismes agréés d'information du public sur le logement.
\n
f) De subventions à l'Agence nationale pour la rénovation urbaine.
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g) De compensations versées aux entreprises d'assurance de dommages qui proposent la souscription de contrats d'assurance contre le risque de loyers impayés respectant un cahier des charges social établi par l'Union d'économie sociale du logement et approuvé par décret.
\n
Ces dispositions sont applicables aux établissements publics ayant un caractère industriel ou commercial, ainsi qu'aux organismes de l'Etat, des collectivités locales et de leurs établissements publics ayant le même caractère.
\n
Les employeurs qui, au moyen de leurs ressources propres, ont investi au cours d'un exercice une somme supérieure à celle prévue au premier alinéa peuvent reporter l'excédent sur les exercices postérieurs.
\n
Une fraction de la somme à investir doit, dans la limite d'un neuvième, être réservée par priorité aux logements des travailleurs immigrés et de leurs familles.
\n
Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
Les employeurs qui, en raison de l'accroissement de leur effectif atteignent ou dépassent l'effectif de vingt salariés, sont dispensés pendant trois ans du paiement de la cotisation relative à la participation. Le montant de leur participation est réduit de 75 p. 100, 50 p. 100 et 25 p. 100, respectivement chacune des trois années suivant la dernière année de dispense. Les employeurs ayant dépassé l'effectif de vingt salariés avant le 1er septembre 2005 et qui, en 2005, bénéficient d'une dispense ou d'une réduction du montant de leur participation continuent à bénéficier de cette dispense ou de cette réduction dans les conditions antérieures.
\n
Les dispositions de l'alinéa précédent ne sont pas applicables lorsque l'accroissement de l'effectif résulte de la reprise ou de l'absorption d'une entreprise ayant employé vingt salariés ou plus au cours de l'une des trois années précédentes.
\n
Dans ce cas, l'obligation visée au premier alinéa du présent article est due dans les conditions de droit commun dés l'année au cours de laquelle l'effectif de vingt salariés est atteint ou dépassé.
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1. Les sommes payées à titre de rémunérations sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, évalué selon les règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou pour les employeurs de salariés visés aux articles L. 722-20 et L. 751-1 du code rural, au titre IV du livre VII dudit code, et à la charge des personnes ou organismes, à l'exception des collectivités locales, de leurs régies personnalisées mentionnées à l'article L. 1412-2 du code général des collectivités territoriales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux, des caisses des écoles et des établissements d'enseignement supérieur visés au livre VII du code de l'éducation qui organisent des formations conduisant à la délivrance au nom de l'Etat d'un diplôme sanctionnant cinq années d'études après le baccalauréat, qui paient ces rémunérations lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations.L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.

Les rémunérations versées par les employeurs dont le chiffre d'affaires réalisé au cours de l'année civile précédant le versement de ces rémunérations n'excède pas les limites définies aux I, III et IV de l'article 293 B sont exonérées de la taxe sur les salaires.

Les entreprises entrant dans le champ d'application de la taxe sur la valeur ajoutée qui n'ont pas été soumises en fait à cette taxe en vertu d'une interprétation formellement admise par l'administration sont redevables de la taxe sur les salaires.

Les rémunérations payées par l'Etat sur le budget général sont exonérées de taxe sur les salaires lorsque cette exonération n'entraîne pas de distorsion dans les conditions de la concurrence.

1 bis. (Abrogé).

1 ter. (Abrogé pour les rémunérations perçues à compter du 1er janvier 2002).

2. (Abrogé).

2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 7 156 euros et 14 295 euros et à 13,60 % pour la fraction excédant 14 295 euros de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à l'euro supérieur.

Les taux majorés ne sont pas applicables aux rémunérations versées par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.

3 a. Les conditions et modalités d'application du 1 sont fixées par décret. Il peut être prévu par ce décret des règles spéciales pour le calcul de la taxe sur les salaires en ce qui concerne certaines professions, notamment celles qui relèvent du régime agricole au regard des lois sur la sécurité sociale.

Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.

b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat, fixe les conditions d'application du premier alinéa du 2 bis.

4. (Abrogé)

5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.

6. Les dispositions de l'article 1er de la loi n° 68-1043 du 29 novembre 1968, qui, sous réserve du 1, ont supprimé la taxe sur les salaires pour les rémunérations versées à compter du 1er décembre 1968, n'apportent aucune modification aux textes législatifs et réglementaires en vigueur, autres que ceux repris sous le présent article, et qui se réfèrent à la taxe sur les salaires.

" } }, "LEGIARTI000018619621": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018619621", "URL": "article/LEGI/ARTI/00/00/18/61/96/LEGIARTI000018619621.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 2-V de la loi n° 93-1352 du 30 décembre 1993 et de l'article 2-I-1° de la loi n° 2007-1822 du 24 décembre 2007.

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1. Les sommes payées à titre de rémunérations sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, évalué selon les règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou pour les employeurs de salariés visés aux articles L. 722-20 et L. 751-1 du code rural, au titre IV du livre VII dudit code, et à la charge des personnes ou organismes, à l'exception des collectivités locales, de leurs régies personnalisées mentionnées à l'article L. 1412-2 du code général des collectivités territoriales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux, des caisses des écoles et des établissements d'enseignement supérieur visés au livre VII du code de l'éducation qui organisent des formations conduisant à la délivrance au nom de l'Etat d'un diplôme sanctionnant cinq années d'études après le baccalauréat, qui paient ces rémunérations lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.

1 bis. (Abrogé).

1 ter. (Abrogé pour les rémunérations perçues à compter du 1er janvier 2002).

2. (Abrogé).

2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 7 250 euros et 14 481 euros et à 13,60 % pour la fraction excédant 14 481 euros de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à l'euro supérieur.

Les taux majorés ne sont pas applicables aux rémunérations versées par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.

Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.

b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat, fixe les conditions d'application du premier alinéa du 2 bis.

4. (Abrogé)

5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.

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Lorsque l'employeur utilise le \"titre emploi-entreprise\", les cotisations et contributions dues au titre de l'emploi du salarié concerné sont recouvrées et contrôlées par des organismes habilités par décret selon les règles et sous les garanties et sanctions applicables au recouvrement des cotisations du régime général de sécurité sociale assises sur les salaires. Les modalités de transmission des déclarations aux régimes pour le compte desquels sont recouvrées ces cotisations et contributions et de répartition des versements correspondants font l'objet d'accords entre les organismes nationaux gérant ces régimes.
\n
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L313-19-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465654", "@num": "L313-2", "#text": "Code de la construction et de l'habitation. - art. L313-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824904", "@num": "L313-20", "#text": "Code de la construction et de l'habitation. - art. L313-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282734", "@num": "L313-29", "#text": "Code de la construction et de l'habitation. - art. L313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912017", "@num": "L313-3", "#text": "Code de la construction et de l'habitation. - art. L313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282730", "@num": "L313-31", "#text": "Code de la construction et de l'habitation. - art. L313-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033282720", "@num": "L313-32", "#text": "Code de la construction et de l'habitation. - art. L313-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465605", "@num": "L313-32-1", "#text": "Code de la construction et de l'habitation. - art. L313-32-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824844", "@num": "L313-5", "#text": "Code de la construction et de l'habitation. - art. L313-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824851", "@num": "L313-7", "#text": "Code de la construction et de l'habitation. - art. L313-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824858", "@num": "L313-9", "#text": "Code de la construction et de l'habitation. - art. L313-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038833940", "@num": "L342-2", "#text": "Code de la construction et de l'habitation. - art. L342-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037669295", "@num": "L342-5", "#text": "Code de la construction et de l'habitation. - art. L342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431613", "@num": "L371-4", "#text": "Code de la construction et de l'habitation. - art. L371-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040952", "@num": "L423-6", "#text": "Code de la construction et de l'habitation. - art. L423-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896868", "@num": "R*313-11", "#text": "Code de la construction et de l'habitation. - art. R*313-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896901", "@num": "R*313-31-1", "#text": "Code de la construction et de l'habitation. - art. R*313-31-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898232", "@num": "R*313-36", "#text": "Code de la construction et de l'habitation. - art. R*313-36 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896928", "@num": "R*313-50", "#text": "Code de la construction et de l'habitation. - art. R*313-50 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039042428", "@num": "R313-1", "#text": "Code de la construction et de l'habitation. - art. R313-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991703", "@num": "R313-21", "#text": "Code de la construction et de l'habitation. - art. R313-21 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029991686", "@num": "R313-28", "#text": "Code de la construction et de l'habitation. - art. R313-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025845315", "@num": "R313-29-2", "#text": "Code de la construction et de l'habitation. - art. R313-29-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028809518", "@num": "R313-29-8", "#text": "Code de la construction et de l'habitation. - art. R313-29-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896889", "@num": "R313-35-1", "#text": "Code de la construction et de l'habitation. - art. R313-35-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023307683", "@num": "R313-35-2", "#text": "Code de la construction et de l'habitation. - art. R313-35-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896910", "@num": "R313-35-4", "#text": "Code de la construction et de l'habitation. - art. R313-35-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020780763", "@num": "R313-4", "#text": "Code de la construction et de l'habitation. - art. R313-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879397", "@num": "R313-45", "#text": "Code de la construction et de l'habitation. - art. R313-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879102", "@num": "R313-6", "#text": "Code de la construction et de l'habitation. - art. R313-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044636969", "@num": "R313-7", "#text": "Code de la construction et de l'habitation. - art. R313-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879130", "@num": "R313-8", "#text": "Code de la construction et de l'habitation. - art. R313-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879096", "@num": "R313-9", "#text": "Code de la construction et de l'habitation. - art. R313-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898518", "@num": "R331-20", "#text": "Code de la construction et de l'habitation. - art. R331-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023373941", "@num": "R331-72", "#text": "Code de la construction et de l'habitation. - art. R331-72 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030597493", "@num": "R342-2", "#text": "Code de la construction et de l'habitation. - art. R342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021537295", "@num": "R351-56", "#text": "Code de la construction et de l'habitation. - art. R351-56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020465704", "@num": "R372-23", "#text": "Code de la construction et de l'habitation. - art. R372-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039048891", "@num": "R832-21", "#text": "Code de la construction et de l'habitation. - art. R832-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218225", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813459", "@num": "R322-57", "#text": "Code des assurances - art. R322-57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030701074", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297926", "@num": "41 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049423674", "@num": "L511-6", "#text": "Code monétaire et financier - art. L511-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176366", "@fin": "2999-01-01", "#text": "Section 1 : Participation des employeurs à l'effort de construction.", "@debut": "1997-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006159043", "@fin": "2999-01-01", "#text": "Chapitre III : Participation des employeurs à l'effort de construction.", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143543", "@fin": "2015-08-19", "#text": "Titre Ier : Mesures tendant à favoriser la construction d'habitations.", "@debut": "1978-06-08" }, { "@id": "LEGISCTA000031063704", "@fin": "2999-01-01", "#text": "Titre Ier : Mesures tendant à favoriser la construction et l'amélioration d'habitations.", "@debut": "2015-08-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128683", "@fin": "2999-01-01", "#text": "Livre III : Aides diverses à la construction d'habitations et à l'amélioration de l'habitat - Aide personnalisée au logement", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006108136", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1978-06-08" } ] }, "@cid": "LEGITEXT000006074096", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la construction et de l'habitation", "@debut": "1977-03-10", "@id_txt": "LEGITEXT000006074096", "@c_titre_court": "Code de la construction et de l'habitation." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825132", "@fin": "1983-06-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1978-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825133", "@fin": "1986-07-12", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1983-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825134", "@fin": "1988-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825135", "@fin": "1988-12-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825136", "@fin": "1991-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825137", "@fin": "1992-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825138", "@fin": "1995-02-05", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825139", "@fin": "1996-04-13", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825140", "@fin": "1997-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1996-04-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825141", "@fin": "1998-07-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1997-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825142", "@fin": "1998-12-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-07-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825143", "@fin": "2003-08-02", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "1998-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825144", "@fin": "2005-07-27", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825145", "@fin": "2005-08-03", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "ANNULE", "LIEN_ART": { "@id": "LEGIARTI000006825146", "@fin": "2007-07-06", "@num": "L313-1", "@etat": "ANNULE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006825147", "@fin": "2009-03-28", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465656", "@fin": "2012-03-24", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559994", "@fin": "2016-10-22", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033282420", "@fin": "2018-09-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037075116", "@fin": "2018-12-23", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037949687", "@fin": "2020-01-01", "@num": "L313-1", "@etat": "MODIFIE", "@debut": "2018-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038610274", "@fin": "2999-01-01", "@num": "L313-1", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les employeurs occupant au minimum vingt salariés, à l'exception de l'Etat, des collectivités territoriales et de leurs établissements publics administratifs, assujettis à la taxe sur les salaires prévue à l'article 231 du code général des impôts, autres que ceux qui appartiennent à des professions relevant du régime agricole au regard des lois sur la sécurité sociale pour lesquelles des règles spéciales ont été édictées en application du a du 3 du même article 231, doivent consacrer des sommes représentant 0, 45 % au moins du montant, entendu au sens des règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale, des rémunérations versées par eux au cours de l'exercice écoulé au financement d'actions dans le domaine du logement, en particulier du logement des salariés.

L'obligation mentionnée au premier alinéa prend la forme d'un versement à un organisme agréé par le ministre chargé du logement aux fins de collecter la participation des employeurs à l'effort de construction. Les conditions de cet agrément sont définies par décret en Conseil d'Etat.

Un employeur peut se libérer de cette obligation en investissant directement en faveur du logement de ses salariés, dans des conditions fixées par décret en Conseil d'Etat.

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

Le présent article est applicable aux établissements publics industriels et commerciaux ainsi qu'aux organismes à caractère industriel et commercial de l'Etat, des collectivités territoriales et de leurs groupements.

L'article L. 1111-2 du code du travail s'applique au calcul de l'effectif mentionné au premier alinéa du présent article.

" } }, "LEGIARTI000020549114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549114", "URL": "article/LEGI/ARTI/00/00/20/54/91/LEGIARTI000020549114.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 2-V de la loi n° 93-1352 du 30 décembre 1993 et de l'article 2-I-1° de la loi n° 2008-1425 du 27 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001099994", "@num": "1", "#text": "Loi n°68-1043 du 29 novembre 1968 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000317287", "@numtexte": "68-1043", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-11-29" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGITEXT000027248766", "#text": "Décret n°2013-265\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247140", "@nortexte": "EFIE1301913D", "@numtexte": "2013-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000038610274", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685285", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018534219", "@num": "R3142-1", "#text": "Code du travail - art. R3142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987495", "@num": "R6331-47", "#text": "Code du travail - art. R6331-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027698538", "@num": "R225-1", "#text": "Code du travail applicable à Mayotte. - art. R225-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950015", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308885", "@num": "231 bis C", "#text": "Code général des impôts, CGI. - art. 231 bis C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027565898", "@num": "231 bis D", "#text": "Code général des impôts, CGI. - art. 231 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308893", "@num": "231 bis DA", "#text": "Code général des impôts, CGI. - art. 231 bis DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260045", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975305", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296889", "@num": "51", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642259", "@num": "143", "#text": "Code général des impôts, annexe II, CGIANII. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389473", "@num": "L1412-2", "#text": "Code général des collectivités territoriales - art. L1412-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162539", "@fin": "2999-01-01", "#text": "Section II : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048204123", "@fin": "1952-04-15", "@num": "231", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436185", "@fin": "1954-10-19", "@num": "231", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049552674", "@fin": "1979-07-01", "@num": "231", "@etat": "MODIFIE", "@debut": "1954-10-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308868", "@fin": "1980-01-19", "@num": "231", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": 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1. Les sommes payées à titre de rémunérations sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, évalué selon les règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou pour les employeurs de salariés visés aux articles L. 722-20 et L. 751-1 du code rural, au titre IV du livre VII dudit code, et à la charge des personnes ou organismes, à l'exception des collectivités locales, de leurs régies personnalisées mentionnées à l'article L. 1412-2 du code général des collectivités territoriales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux, des caisses des écoles et des établissements d'enseignement supérieur visés au livre VII du code de l'éducation qui organisent des formations conduisant à la délivrance au nom de l'Etat d'un diplôme sanctionnant cinq années d'études après le baccalauréat, qui paient ces rémunérations lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.

1 bis. (Abrogé).

1 ter. (Abrogé pour les rémunérations perçues à compter du 1er janvier 2002).

2. (Abrogé).

2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 7 461 euros et 14 901 euros et à 13,60 % pour la fraction excédant 14 481 euros de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à l'euro supérieur.

Les taux majorés ne sont pas applicables aux rémunérations versées par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.

Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.

b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat, fixe les conditions d'application du premier alinéa du 2 bis.

4. (Abrogé)

5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.

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I. - La cotisation sur la valeur ajoutée des entreprises est due par le redevable qui exerce l'activité au 1er janvier de l'année d'imposition.
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II. - Le montant et les éléments de calcul de la valeur ajoutée et la liquidation de la cotisation sur la valeur ajoutée des entreprises font l'objet d'une déclaration par les entreprises mentionnées au premier alinéa du I de l'article 1586 ter, auprès du service des impôts dont relève leur principal établissement l'année suivant celle au titre de laquelle la cotisation sur la valeur ajoutée des entreprises est due au plus tard le deuxième jour ouvré suivant le 1er mai.
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Cette déclaration mentionne, par établissement, le nombre de salariés employés au cours de la période pour laquelle la déclaration est établie. Les salariés qui exercent leur activité plus de trois mois sur un lieu situé hors de l'entreprise qui les emploie sont déclarés à ce lieu.
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Un décret précise les conditions d'application du présent II.
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III. - La valeur ajoutée est imposée dans la commune où le contribuable la produisant dispose de locaux ou emploie des salariés exerçant leur activité plus de trois mois.
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Lorsqu'un contribuable dispose de locaux ou emploie des salariés exerçant leur activité plus de trois mois dans plusieurs communes, la valeur ajoutée qu'il produit est imposée dans chacune de ces communes et répartie entre elles au prorata de l'effectif qui y est employé.
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Pour l'application de l'alinéa précédent, l'effectif employé dans un établissement pour lequel les valeurs locatives des immobilisations industrielles évaluées dans les conditions prévues aux articles 1499 et 1501 représentent plus de 20 % de la valeur locative des immobilisations imposables à la cotisation foncière des entreprises est pondéré par un coefficient de 2.
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Toutefois, lorsqu'un contribuable dispose, dans plus de dix communes, d'établissements comprenant des installations de production d'électricité mentionnées à l'article 1519 E ou des installations de production d'électricité d'origine hydraulique mentionnées à l'article 1519 F, sa valeur ajoutée est répartie entre les communes où sont situés ces établissements et les autres communes où ce contribuable dispose de locaux ou emploie des salariés pendant plus de trois mois en fonction de la part de sa valeur ajoutée provenant directement de l'exploitation de ces installations, telle qu'elle ressort des documents comptables. La valeur ajoutée afférente à ces établissements est répartie entre eux en fonction de la puissance électrique installée. Lorsqu'un établissement est établi sur plusieurs communes, sa valeur ajoutée est répartie entre les communes d'implantation en fonction des bases de cotisation foncière des entreprises, à l'exception de celle afférente aux ouvrages hydroélectriques mentionnés au premier alinéa de l'article 1475, qui est répartie comme la valeur locative de ces ouvrages selon la règle fixée par ce même article. La valeur ajoutée afférente aux autres établissements du contribuable est répartie selon les règles définies aux deuxième et troisième alinéas du présent III. Les modalités d'application de ces dispositions sont définies par décret.
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Lorsque la déclaration des salariés par établissement mentionnée au II du présent article fait défaut, la valeur ajoutée du contribuable est répartie entre les communes où le contribuable dispose d'immobilisations imposables à la cotisation foncière des entreprises au prorata de leur valeur locative.
\n
Pour l'application du présent III, la valeur locative des immobilisations imposables à la cotisation foncière des entreprises s'entend avant application éventuelle de l'abattement prévu au second alinéa du 1° de l'article 1467.

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art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000051173263", "@num": "62", "#text": "LOI n°2025-127 du 14 février 2025 - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051431785", "@num": "2", "#text": "Arrêté du 24 février 2025 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051428978", "@nortexte": "ECOE2432747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-02-24" }, { "@id": "LEGIARTI000046875474", "@num": "1586 septies", "#text": "Code général des impôts, CGI. - art. 1586 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048860644", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327714", "@num": "328 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327756", "@num": "328 G nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886962", "@num": "328 G nonies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214456", "@num": "328 G quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327769", "@num": "328 G sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642345", "@num": "328 G ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 328 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021641669", "@fin": "2030-01-01", "#text": "I bis : Cotisation sur la valeur ajoutée des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147075", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641660", "@fin": "2010-05-01", "@num": "1586 quinquies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202122", "@fin": "2021-12-31", "@num": "1586 quinquies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000023380915", "@fin": "2030-01-01", "@num": "1586 quinquies", "@etat": "ABROGE_DIFF", "@debut": "2010-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1. Sous réserve des 2, 3 et 4, la cotisation sur la valeur ajoutée des entreprises est déterminée en fonction du chiffre d'affaires réalisé et de la valeur ajoutée produite au cours de l'année au titre de laquelle l'imposition est établie ou au cours du dernier exercice de douze mois clos au cours de cette même année lorsque cet exercice ne coïncide pas avec l'année civile.
\n
2. Si l'exercice clos au cours de l'année au titre de laquelle l'imposition est établie est d'une durée de plus ou de moins de douze mois, la cotisation sur la valeur ajoutée des entreprises est établie à partir du chiffre d'affaires réalisé et de la valeur ajoutée produite au cours de cet exercice.
\n
3. Si aucun exercice n'est clôturé au cours de l'année au titre de laquelle l'imposition est établie, la cotisation sur la valeur ajoutée des entreprises est établie à partir du chiffre d'affaires réalisé et de la valeur ajoutée produite entre le premier jour suivant la fin de la période retenue pour le calcul de la cotisation sur la valeur ajoutée des entreprises de l'année précédente et le 31 décembre de l'année d'imposition. En cas de création d'entreprise au cours de l'année d'imposition, la période retenue correspond à la période comprise entre la date de création et le 31 décembre de l'année d'imposition.
\n
4. Lorsque plusieurs exercices sont clôturés au cours d'une même année, la cotisation sur la valeur ajoutée des entreprises est établie à partir du chiffre d'affaires réalisé et de la valeur ajoutée produite au cours des exercices clos, quelles que soient leurs durées respectives. Néanmoins, il n'est pas tenu compte, le cas échéant, de la fraction d'exercice clos qui se rapporte à une période retenue pour l'établissement de l'impôt dû au titre d'une ou plusieurs années précédant celle de l'imposition.
\n
II. - Le montant du chiffre d'affaires déterminé conformément aux 2, 3 et 4 du I du présent article est, pour l'application du premier alinéa du I de l'article 1586 ter et pour l'application de l'article 1586 quater, corrigé pour correspondre à une année pleine.

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L351-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046897004", "@num": "1586", "#text": "Code général des impôts, CGI. - art. 1586 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909509", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908009", "@num": "1586 quater", "#text": "Code général des impôts, CGI. - art. 1586 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380915", "@num": "1586 quinquies", "#text": "Code général des impôts, CGI. - art. 1586 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908104", "@num": "1599 bis", "#text": "Code général des impôts, CGI. - art. 1599 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989925", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908204", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303743", "@num": "238 bis HW", "#text": "Code général des impôts, CGI. - art. 238 bis HW (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886941", "@num": "344 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049090473", "@num": "344 quindecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875694", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021641669", "@fin": "2030-01-01", "#text": "I bis : Cotisation sur la valeur ajoutée des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147075", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641667", "@fin": "2010-05-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202126", "@fin": "2011-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380876", "@fin": "2014-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429161", "@fin": "2015-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023368", "@fin": "2017-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809254", "@fin": "2019-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036363846", "@fin": "2020-12-31", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907997", "@fin": "2023-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875592", "@fin": "2024-01-01", "@num": "1586 ter", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048847020", "@fin": "2030-01-01", "@num": "1586 ter", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les personnes physiques ou morales ainsi que les sociétés non dotées de la personnalité morale qui exercent une activité dans les conditions fixées aux articles 1447 et 1447 bis et dont le chiffre d'affaires est supérieur à 152 500 euros sont soumises à la cotisation sur la valeur ajoutée des entreprises.

[Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2009-599 DC du 29 décembre 2009.]

II. - 1. La cotisation sur la valeur ajoutée des entreprises est égale à une fraction de la valeur ajoutée produite par l'entreprise, telle que définie à l'article 1586 sexies.

Pour la détermination de la cotisation sur la valeur ajoutée des entreprises, on retient la valeur ajoutée produite et le chiffre d'affaires réalisé au cours de la période mentionnée à l'article 1586 quinquies, à l'exception, d'une part, de la valeur ajoutée afférente aux activités exonérées de cotisation foncière des entreprises en application des articles 1449 à 1463 et 1464 K, à l'exception du 3° de l'article 1459, et, d'autre part, de la valeur ajoutée afférente aux activités exonérées de cotisation sur la valeur ajoutée des entreprises en application des I à III de l'article 1586 nonies. Cette valeur ajoutée fait, le cas échéant, l'objet de l'abattement prévu au IV de l'article 1586 nonies.

Pour les entreprises de navigation maritime ou aérienne qui exercent des activités conjointement en France et à l'étranger, il n'est pas tenu compte de la valeur ajoutée provenant des opérations directement liées à l'exploitation de navires ou d'aéronefs ne correspondant pas à l'activité exercée en France.

Un décret en Conseil d'Etat précise les modalités d'application de l'alinéa précédent.

2. La fraction de la valeur ajoutée mentionnée au 1 est obtenue en multipliant cette valeur ajoutée par un taux égal à 1,5 %.

3. La cotisation sur la valeur ajoutée des entreprises est recouvrée et contrôlée selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que la taxe sur la valeur ajoutée. Les réclamations sont présentées, instruites et jugées selon les règles applicables à cette même taxe.

\n
" } }, "LEGIARTI000022201066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "231", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022201066", "URL": "article/LEGI/ARTI/00/00/22/20/10/LEGIARTI000022201066.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 2-V de la loi n° 93-1352 du 30 décembre 1993 et de l'article 18-I [1°] de la loi n° 2009-1673 du 30 décembre 2009.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001099994", "@num": "1", "#text": "Loi n°68-1043 du 29 novembre 1968 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000317287", "@numtexte": "68-1043", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-11-29" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000022169561", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000027248766", "#text": "Décret n°2013-265\n du 28 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027247140", "@nortexte": "EFIE1301913D", "@numtexte": "2013-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-03-28" }, { "@id": "LEGIARTI000033235387", "@num": "1", "#text": "Décret n°2016-1361 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000038610274", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042684547", "@num": "L131-8", "#text": "Code de la sécurité sociale. - art. L131-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685285", "@num": "L135-3", "#text": "Code de la sécurité sociale. - art. L135-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018534219", "@num": "R3142-1", "#text": "Code du travail - art. R3142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045987495", "@num": "R6331-47", "#text": "Code du travail - art. R6331-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027698538", "@num": "R225-1", "#text": "Code du travail applicable à Mayotte. - art. R225-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026950015", "@num": "1679", "#text": "Code général des impôts, CGI. - art. 1679 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308885", "@num": "231 bis C", "#text": "Code général des impôts, CGI. - art. 231 bis C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027565898", "@num": "231 bis D", "#text": "Code général des impôts, CGI. - art. 231 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308893", "@num": "231 bis DA", "#text": "Code général des impôts, CGI. - art. 231 bis DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027260045", "@num": "142", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 142 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975305", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296889", "@num": "51", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642259", "@num": "143", "#text": "Code général des impôts, annexe II, CGIANII. - art. 143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389473", "@num": "L1412-2", "#text": "Code général des collectivités territoriales - art. L1412-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162539", "@fin": "2999-01-01", "#text": "Section II : Taxe sur les salaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048204123", "@fin": "1952-04-15", "@num": "231", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049436185", "@fin": "1954-10-19", "@num": "231", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049552674", "@fin": "1979-07-01", "@num": "231", "@etat": "MODIFIE", "@debut": "1954-10-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308868", "@fin": "1980-01-19", "@num": "231", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": 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1. Les sommes payées à titre de rémunérations sont soumises à une taxe sur les salaires égale à 4,25 % de leur montant, évalué selon les règles prévues aux chapitres Ier et II du titre IV du livre II du code de la sécurité sociale ou pour les employeurs de salariés visés aux articles L. 722-20 et L. 751-1 du code rural, au titre IV du livre VII dudit code, et à la charge des personnes ou organismes, à l'exception des collectivités locales, de leurs régies personnalisées mentionnées à l'article L. 1412-2 du code général des collectivités territoriales et de leurs groupements, des services départementaux de lutte contre l'incendie, des centres d'action sociale dotés d'une personnalité propre lorsqu'ils sont subventionnés par les collectivités locales, du centre de formation des personnels communaux, des caisses des écoles et des établissements d'enseignement supérieur visés au livre VII du code de l'éducation qui organisent des formations conduisant à la délivrance au nom de l'Etat d'un diplôme sanctionnant cinq années d'études après le baccalauréat, qui paient ces rémunérations lorsqu'ils ne sont pas assujettis à la taxe sur la valeur ajoutée ou ne l'ont pas été sur 90 % au moins de leur chiffre d'affaires au titre de l'année civile précédant celle du paiement desdites rémunérations. L'assiette de la taxe due par ces personnes ou organismes est constituée par une partie des rémunérations versées, déterminée en appliquant à l'ensemble de ces rémunérations le rapport existant, au titre de cette même année, entre le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée et le chiffre d'affaires total. Le chiffre d'affaires qui n'a pas été assujetti à la taxe sur la valeur ajoutée en totalité ou sur 90 p. 100 au moins de son montant, ainsi que le chiffre d'affaires total mentionné au dénominateur du rapport s'entendent du total des recettes et autres produits, y compris ceux correspondant à des opérations qui n'entrent pas dans le champ d'application de la taxe sur la valeur ajoutée. Le chiffre d'affaires qui n'a pas été passible de la taxe sur la valeur ajoutée mentionné au numérateur du rapport s'entend du total des recettes et autres produits qui n'ont pas ouvert droit à déduction de la taxe sur la valeur ajoutée.

1 bis. (Abrogé).

1 ter. (Abrogé pour les rémunérations perçues à compter du 1er janvier 2002).

2. (Abrogé).

2 bis. Le taux de la taxe sur les salaires prévue au 1 est porté de 4,25 à 8,50 % pour la fraction comprise entre 7 491 € et 14 960 € et à 13,60 % pour la fraction excédant 14 901 euros de rémunérations individuelles annuelles. Ces limites sont relevées chaque année dans la même proportion que la limite supérieure de la première tranche du barème de l'impôt sur le revenu de l'année précédente. Les montants obtenus sont arrondis, s'il y a lieu, à l'euro supérieur.

Les taux majorés ne sont pas applicables aux rémunérations versées par les personnes physiques ou morales, associations et organismes domiciliés ou établis dans les départements d'outre-mer.

Un décret en Conseil d'Etat fixera, en tant que de besoin, les modalités selon lesquelles sera déterminé le rapport défini au 1.

b. Un décret pris en conseil des ministres, après avis du Conseil d'Etat, fixe les conditions d'application du premier alinéa du 2 bis.

4. (Abrogé)

5. Le taux de 4,25 % prévu au 1 est réduit à 2,95 %, dans les départements de la Guadeloupe, de la Martinique et de la Réunion, et à 2,55 % dans le département de la Guyane.

" } }, "LEGIARTI000022202118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022202118", "URL": "article/LEGI/ARTI/00/00/22/20/21/LEGIARTI000022202118.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044991009", "@num": "78", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 78 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI",

Article 1 ENTIEREMENT_MODIF (Décret n° 2016-1361 du 12 octobre 2016 modifiant le contenu et les modalités de dépôt de la déclaration prévue à l'article 87 du code général des impôts)