{ "article": { "LEGIARTI000033464515": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033464515", "URL": "article/LEGI/ARTI/00/00/33/46/45/LEGIARTI000033464515.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000029774724", "#text": "DÉCRET n°2014-1371 du 17 novembre 2014", "@sens": "source", "@cidtexte": "JORFTEXT000029774724", "@nortexte": "FCPS1419336D", "@numtexte": "2014-1371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-17" }, { "@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": "LEGIARTI000006307129", "@num": "87", "#text": "Code général des impôts, CGI. - art. 87", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902667", "@num": "L3141-30", "#text": "Code du travail - art. L3141-30", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028495726", "@num": "L4161-1", "#text": "Code du travail - art. L4161-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743980", "@num": "L711-1", "#text": "Code de la sécurité sociale. - art. L711-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476678", "@num": "R133-13", "#text": "Code de la sécurité sociale. - art. R133-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737574", "@num": "R133-13", "#text": "Code de la sécurité sociale. - art. R133-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476634", "@num": "R133-14", "#text": "Code de la sécurité sociale. - art. R133-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033508978", "@num": "R133-14", "#text": "Code de la sécurité sociale. - art. R133-14 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737743", "@num": "R133-14", "#text": "Code de la sécurité sociale. - art. R133-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023076223", "@num": "L6527-2", "#text": "Code des transports - art. L6527-2", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033464511", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime déclaratif", "@debut": "2016-11-24" } ] }, "@cid": "JORFTEXT000033451485", "@nor": "ECFS1621474D", "@num": "2016-1567", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-1567 du 21 novembre 2016 relatif à la généralisation de la déclaration sociale nominative", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033451485", "@c_titre_court": "Décret n°2016-1567 du 21 novembre 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-1567 du 21 novembre 2016 relatif à la généralisation de la déclaration sociale nominative", "@debut": "2016-11-24", "@id_txt": "LEGITEXT000033464489", "@c_titre_court": "Décret n°2016-1567 du 21 novembre 2016" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2016-11-23", "@date_signature": "2016-11-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033464515", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033451511", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. R133-13, Art. R133-14\n
\n

\n
\n
" } }, "LEGIARTI000006307129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-04", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307129", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307129.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0087AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025089756", "@num": "2", "#text": "Décret n°85-1343 du 16 décembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "LEGIARTI000023018808", "@num": "4", "#text": "Arrêté du 10 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188156", "@nortexte": "MCCK9500145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006234725", "@num": "6", "#text": "Arrêté du 24 septembre 2004 - 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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGITEXT000022754265", "#text": "Décret n°2010-1003\n du 27 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022749003", "@nortexte": "BCRS1018016D", "@numtexte": "2010-1003", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-27" }, { "@id": "LEGITEXT000023823875", "#text": "Arrêté du 9 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823300", "@nortexte": "BCRE1107838A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-09" }, { "@id": "LEGITEXT000024660892", "#text": "Arrêté du 21 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659222", "@nortexte": "EFIS1125542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-21" }, { "#text": "CGI 240", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 39", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - 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art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018503558", "@num": "D133-10", "#text": "Code de la sécurité sociale. - art. D133-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022287668", "@num": "D133-13-12", "#text": "Code de la sécurité sociale. - art. D133-13-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033232256", "@num": "D133-9-1", "#text": "Code de la sécurité sociale. - art. 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L712-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025042473", "@num": "R741-15", "#text": "Code rural et de la pêche maritime - art. R741-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121618", "@fin": "1954-08-15", "@num": "87", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049509456", "@fin": "1979-07-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307129", "@fin": "1985-01-04", "@num": "87", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307130", "@fin": "1999-03-31", "@num": "87", "@etat": "MODIFIE", "@debut": "1985-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307131", "@fin": "2010-05-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171734", "@fin": "2016-02-01", "@num": "87", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030751932", "@fin": "2999-01-01", "@num": "87", "@etat": "VIGUEUR", "@debut": "2016-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale versant des traitements, émoluments, salaires ou rétributions imposables est tenue de remettre dans le courant du mois de janvier de chaque année, à la direction des services fiscaux du lieu de son domicile ou du siège de l'établissement ou du bureau qui en a effectué le paiement, une déclaration dont le contenu est fixé par décret (1) (2). Cette déclaration doit, en outre, faire ressortir distinctement, pour chaque bénéficiaire appartenant au personnel dirigeant ou aux cadres, le montant des indemnités pour frais d'emploi qu'il a perçues ainsi que le montant des frais de représentation, des frais de déplacement, des frais de mission et des autres frais professionnels qui lui ont été alloués ou remboursés au cours de l'année précédente.
\n
\n
1) Annexe III, art. 39.
\n
2) Voir également les obligations résultant de l'article 240.
" } }, "LEGIARTI000006307130": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-01-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006307130", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307130.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0087AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 87 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 240", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317282", "#text": "Loi 85-10 1985-01-03 art. 78 I JORF 4 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317282", "@numtexte": "85-10", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000025089756", "@num": "2", "#text": "Décret n°85-1343 du 16 décembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000023018808", "@num": "4", "#text": "Arrêté du 10 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188156", "@nortexte": "MCCK9500145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006234725", "@num": "6", "#text": "Arrêté du 24 septembre 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627554", "@nortexte": "MCCK0400396A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-24" }, { "@id": "LEGIARTI000020606486", "@num": "51", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGITEXT000021975581", "#text": "Arrêté du 5 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021973757", "@nortexte": "ECES1006387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-05" }, { "@id": "LEGITEXT000031183206", "#text": "Arrêté du 19 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGITEXT000022754265", "#text": "Décret n°2010-1003\n du 27 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022749003", "@nortexte": "BCRS1018016D", "@numtexte": "2010-1003", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-27" }, { "@id": "LEGITEXT000023823875", "#text": "Arrêté du 9 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823300", "@nortexte": "BCRE1107838A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-09" }, { "@id": "LEGITEXT000024660892", "#text": "Arrêté du 21 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659222", "@nortexte": "EFIS1125542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-21" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - 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art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018503558", "@num": "D133-10", "#text": "Code de la sécurité sociale. - art. D133-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022287668", "@num": "D133-13-12", "#text": "Code de la sécurité sociale. - art. D133-13-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033232256", "@num": "D133-9-1", "#text": "Code de la sécurité sociale. - art. 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R1522-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030728407", "@num": "R5212-1", "#text": "Code du travail - art. R5212-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747588", "@num": "D821-34", "#text": "Code du travail applicable à Mayotte. - art. D821-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395794", "@num": "D2123-22-7", "#text": "Code général des collectivités territoriales - art. 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D7125-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031695353", "@num": "D7227-32", "#text": "Code général des collectivités territoriales - art. D7227-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596276", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309164", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309168", "@num": "241", "#text": "Code général des impôts, CGI. - art. 241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302588", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981496", "@num": "88", "#text": "Code général des impôts, CGI. - art. 88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812125", "@num": "89", "#text": "Code général des impôts, CGI. - art. 89 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751920", "@num": "89 A", "#text": "Code général des impôts, CGI. - art. 89 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975270", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975344", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975350", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520134", "@num": "39 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240610", "@num": "39-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975293", "@num": "41 V bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642252", "@num": "144", "#text": "Code général des impôts, annexe II, CGIANII. - art. 144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684686", "@num": "L712-1", "#text": "Code rural et de la pêche maritime - art. 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Toute personne physique ou morale versant des traitements, émoluments, salaires ou rétributions imposables est tenue de remettre dans le courant du mois de janvier de chaque année, sauf application de l'article 87 A, à la direction des services fiscaux du lieu de son domicile ou du siège de l'établissement ou du bureau qui en a effectué le paiement, une déclaration dont le contenu est fixé par décret (1).
\n
Cette déclaration doit, en outre, faire ressortir distinctement, pour chaque bénéficiaire appartenant au personnel dirigeant ou aux cadres, le montant des indemnités pour frais d'emploi qu'il a perçues ainsi que le montant des frais de représentation, des frais de déplacement, des frais de mission et des autres frais professionnels qui lui ont été alloués ou remboursés au cours de l'année précédente.
\n
(1) Annexe III, art. 39, et voir également les obligations résultant de l'article 240.
\n
" } }, "LEGIARTI000006307131": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307131", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307131.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0087AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023018808", "@num": "4", "#text": "Arrêté du 10 avril 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000188156", "@nortexte": "MCCK9500145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-04-10" }, { "@id": "LEGIARTI000006234725", "@num": "6", "#text": "Arrêté du 24 septembre 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627554", "@nortexte": "MCCK0400396A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-24" }, { "@id": "LEGITEXT000021975581", "#text": "Arrêté du 5 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021973757", "@nortexte": "ECES1006387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-05" }, { "#text": "CGI 87 A, 240, 241", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 240", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000025089756", "@num": "2", "#text": "Décret n°85-1343 du 16 décembre 1985 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866619", "@numtexte": "85-1343", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-16" }, { "@id": "LEGIARTI000006320121", "@num": "3", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000020606486", "@num": "51", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGITEXT000031183206", "#text": "Arrêté du 19 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - 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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000031694077", "@num": "2", "#text": "Décret n°2015-1754 du 23 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031690520", "@nortexte": "OMES1529726D", "@numtexte": "2015-1754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-23" }, { "@id": "LEGIARTI000031694085", "@num": "6", "#text": "Décret n°2015-1754 du 23 décembre 2015 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000031690520", "@nortexte": "OMES1529726D", "@numtexte": "2015-1754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-23" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464515", "@num": "1", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGITEXT000050737555", "#text": "Décret n°2024-1144 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731848", "@nortexte": "LRUL2428800D", "@numtexte": "2024-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - art. R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018503558", "@num": "D133-10", "#text": "Code de la sécurité sociale. - art. D133-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022287668", "@num": "D133-13-12", "#text": "Code de la sécurité sociale. - art. D133-13-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033232256", "@num": "D133-9-1", "#text": "Code de la sécurité sociale. - art. D133-9-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287164", "@num": "L133-5-3", "#text": "Code de la sécurité sociale. - art. L133-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752652", "@num": "L133-5-4", "#text": "Code de la sécurité sociale. - art. L133-5-4 (VD)", "@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": "LEGIARTI000034545771", "@num": "D1442-10", "#text": "Code du travail - art. D1442-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034527451", "@num": "D1442-10-5", "#text": "Code du travail - art. D1442-10-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036482996", "@num": "D7233-11", "#text": "Code du travail - art. D7233-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293361", "@num": "L7122-24", "#text": "Code du travail - art. L7122-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028975977", "@num": "R1522-13", "#text": "Code du travail - art. R1522-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030728407", "@num": "R5212-1", "#text": "Code du travail - art. R5212-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033747588", "@num": "D821-34", "#text": "Code du travail applicable à Mayotte. - art. D821-34 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395794", "@num": "D2123-22-7", "#text": "Code général des collectivités territoriales - art. D2123-22-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397278", "@num": "D3123-22-4", "#text": "Code général des collectivités territoriales - art. D3123-22-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006397748", "@num": "D4135-22-4", "#text": "Code général des collectivités territoriales - art. D4135-22-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694940", "@num": "D7125-32", "#text": "Code général des collectivités territoriales - art. D7125-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031695353", "@num": "D7227-32", "#text": "Code général des collectivités territoriales - art. D7227-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596276", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309164", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309168", "@num": "241", "#text": "Code général des impôts, CGI. - art. 241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302588", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981496", "@num": "88", "#text": "Code général des impôts, CGI. - art. 88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812125", "@num": "89", "#text": "Code général des impôts, CGI. - art. 89 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751920", "@num": "89 A", "#text": "Code général des impôts, CGI. - art. 89 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975270", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975344", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975350", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520134", "@num": "39 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240610", "@num": "39-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975293", "@num": "41 V bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642252", "@num": "144", "#text": "Code général des impôts, annexe II, CGIANII. - art. 144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684686", "@num": "L712-1", "#text": "Code rural et de la pêche maritime - art. L712-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672923", "@num": "R716-28", "#text": "Code rural et de la pêche maritime - art. R716-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025042473", "@num": "R741-15", "#text": "Code rural et de la pêche maritime - art. R741-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197202", "@fin": "2999-01-01", "#text": "3 : Obligations des employeurs et débirentiers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048121618", "@fin": "1954-08-15", "@num": "87", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049509456", "@fin": "1979-07-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307129", "@fin": "1985-01-04", "@num": "87", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307130", "@fin": "1999-03-31", "@num": "87", "@etat": "MODIFIE", "@debut": "1985-01-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307131", "@fin": "2010-05-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022171734", "@fin": "2016-02-01", "@num": "87", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030751932", "@fin": "2999-01-01", "@num": "87", "@etat": "VIGUEUR", "@debut": "2016-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

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

" } }, "LEGIARTI000006743980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L711-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006743980", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743980.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X711L01AXXAA" } }, "NOTA": { "CONTENU": "
*Nota - Code de la sécurité sociale L752-1 : dispositions applicables aux caisses générales de sécurité sociale et aux caisses d'allocations familiales dans les DOM, R153-8, R153-9 : contrôle.*
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042810093", "@num": "Annexe, art. 23", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe, art. 23 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "LEGIARTI000006682873", "@num": "11", "#text": "Décret n°54-1128 du 15 novembre 1954 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "LEGIARTI000006682874", "@num": "12", "#text": "Décret n°54-1128 du 15 novembre 1954 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691553", "@numtexte": "54-1128", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-15" }, { "@id": "LEGIARTI000029924635", "@num": "1", "#text": "Décret n°67-804 du 20 septembre 1967 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513505", "@numtexte": "67-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-09-20" }, { "@id": "LEGIARTI000021269196", "@num": "39", "#text": "Décret n°68-382 du 5 avril 1968 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868342", "@numtexte": "68-382", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-05" }, { "@id": "LEGIARTI000021269216", "@num": "37", "#text": "Décret n°68-960 du 11 octobre 1968 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876334", "@numtexte": "68-960", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-10-11" }, { "@id": "LEGIARTI000006762672", "@num": "1", "#text": "Décret n°69-399 du 25 avril 1969 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000500115", "@numtexte": "69-399", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-04-25" }, { "@id": "LEGIARTI000006761918", "@num": "17", "#text": "Décret n°72-83 du 29 janvier 1972 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854913", "@numtexte": "72-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-01-29" }, { "@id": "LEGIARTI000006696145", "@num": "58", "#text": "Loi n°75-534 du 30 juin 1975 - art. 58 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333976", "@numtexte": "75-534", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-06-30" }, { "@id": "LEGIARTI000006317100", "@num": "99", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@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": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 1 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006769076", "@num": "1", "#text": "Décret n°86-100 du 23 janvier 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683018", "@numtexte": "86-100", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-23" }, { "@id": "LEGIARTI000006774236", "@num": "1", "#text": "Décret n°89-110 du 20 février 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882324", "@nortexte": "SPSS8801656D", "@numtexte": "89-110", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-02-20" }, { "@id": "LEGIARTI000046824898", "@num": "1", "#text": "Arrêté du 6 mars 1995 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000552407", "@nortexte": "SPSS9500280A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-03-06" }, { "@id": "LEGIARTI000033713713", "@num": "41", "#text": "Loi n° 98-1194 du 23 décembre 1998 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000019959786", "@num": "40", "#text": "Loi n°98-1194 du 23 décembre 1998 - 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Parmi celles jouissant déjà d'un régime spécial le 6 octobre 1945, demeurent provisoirement soumises à une organisation spéciale de sécurité sociale, les branches d'activités ou entreprises énumérées par un décret en Conseil d'Etat.
\n
Des décrets établissent pour chaque branche d'activité ou entreprises mentionnées à l'alinéa précédent une organisation de sécurité sociale dotée de l'ensemble des attributions définies à l'article L. 111-1. Cette organisation peut comporter l'intervention de l'organisation générale de la sécurité sociale pour une partie des prestations.
\n
Les administrateurs des organismes de sécurité sociale relevant des régimes spéciaux sont désignés par voie d'élection à la représentation proportionnelle suivant les modalités définies pour chacun de ces régimes.
" } }, "LEGIARTI000006743981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L711-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006743981", "URL": "article/LEGI/ARTI/00/00/06/74/39/LEGIARTI000006743981.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X711L01AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042810093", "@num": "Annexe, art. 23", "#text": "Décret n°46-1541 du 22 juin 1946 - art. 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art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000868342", "@numtexte": "68-382", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-04-05" }, { "@id": "LEGIARTI000021269216", "@num": "37", "#text": "Décret n°68-960 du 11 octobre 1968 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000876334", "@numtexte": "68-960", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-10-11" }, { "@id": "LEGIARTI000006762672", "@num": "1", "#text": "Décret n°69-399 du 25 avril 1969 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000500115", "@numtexte": "69-399", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-04-25" }, { "@id": "LEGIARTI000006761918", "@num": "17", "#text": "Décret n°72-83 du 29 janvier 1972 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000854913", "@numtexte": "72-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-01-29" }, { "@id": "LEGIARTI000006696145", "@num": "58", "#text": "Loi n°75-534 du 30 juin 1975 - 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Parmi celles jouissant déjà d'un régime spécial le 6 octobre 1945, demeurent provisoirement soumises à une organisation spéciale de sécurité sociale, les branches d'activités ou entreprises énumérées par un décret en Conseil d'Etat.
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Des décrets établissent pour chaque branche d'activité ou entreprises mentionnées à l'alinéa précédent une organisation de sécurité sociale dotée de l'ensemble des attributions définies à l'article L. 111-1. Cette organisation peut comporter l'intervention de l'organisation générale de la sécurité sociale pour une partie des prestations.
" } }, "LEGIARTI000006902667": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3141-30", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-08-10", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006902667", "URL": "article/LEGI/ARTI/00/00/06/90/26/LEGIARTI000006902667.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX3141L0300XX0A" } }, "NOTA": { "CONTENU": "
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R3141-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029582224", "@num": "L712-4", "#text": "Code rural et de la pêche maritime - art. L712-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189651", "@fin": "2016-08-10", "#text": "Section 5 : Caisses de congés payés.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000033020669", "@fin": "2999-01-01", "#text": "Section 5 : Caisses de congés payés", "@debut": "2016-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178009", "@fin": "2999-01-01", "#text": "Chapitre Ier : Congés payés", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160756", "@fin": "2999-01-01", "#text": "Titre IV : Congés payés et autres congés", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145403", "@fin": "2999-01-01", "#text": "Livre Ier : Durée du travail, repos et congés", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132332", "@fin": "2999-01-01", "#text": "Troisième partie : Durée du travail, salaire, intéressement, participation et épargne salariale", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006902667", "@fin": "2016-08-10", "@num": "L3141-30", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033020675", "@fin": "2999-01-01", "@num": "L3141-30", "@etat": "VIGUEUR", "@debut": "2016-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Des décrets déterminent les professions, industries et commerces pour lesquels l'application des dispositions du présent chapitre comporte des modalités particulières, telles que la constitution de caisses de congés auxquelles les employeurs intéressés s'affilient obligatoirement. Ces dispositions concernent en particulier les salariés qui ne sont pas habituellement occupés de façon continue chez un même employeur au cours de la période reconnue pour l'appréciation du droit au congé.
\n
Ces décrets fixent la nature et l'étendue des obligations des employeurs, les règles d'organisation et de fonctionnement des caisses ainsi que la nature et les conditions d'exercice du contrôle de l'Etat à leur égard.
" } }, "LEGIARTI000021641652": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641652", "URL": "article/LEGI/ARTI/00/00/21/64/16/LEGIARTI000021641652.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", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000021575623", "@num": "2", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@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": "LEGIARTI000022324922", "@num": "1", "#text": "Décret n°2010-628\n du 9 juin 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022324250", "@nortexte": "ECEL1010540D", "@numtexte": "2010-628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-09" }, { "@id": "LEGITEXT000024630275", "#text": "Décret n°2011-1232\n du 3 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024629009", "@nortexte": "EFIE1108416D", "@numtexte": "2011-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-03" }, { "@id": "LEGIARTI000024630286", "@num": "2", "#text": "Décret n°2011-1232\n du 3 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024629009", "@nortexte": "EFIE1108416D", "@numtexte": "2011-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-03" }, { "@id": "LEGITEXT000024632906", "#text": "Décret n°2011-1238\n du 4 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024631940", "@nortexte": "EFIE1115421D", "@numtexte": "2011-1238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "LEGIARTI000025085012", "@num": "2", "#text": "Arrêté du 21 décembre 2011 - 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R133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (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": "LEGIARTI000027978308", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214450", "@num": "328 G quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quinquies (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": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (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. - 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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.
\n
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.
\n
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.
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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.

" } }, "LEGIARTI000022171734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-02-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022171734", "URL": "article/LEGI/ARTI/00/00/22/17/17/LEGIARTI000022171734.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

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

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

\n
" } }, "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", "@datesignatexte": "2009-12-30" }, { "@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": "LEGIARTI000022325345", "@num": "1", "#text": "Décret n°2010-627\n du 9 juin 2010 - 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art. 1599 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978308", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214450", "@num": "328 G quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quinquies (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": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000021641652", "@fin": "2010-05-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202118", "@fin": "2011-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380911", "@fin": "2011-06-12", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188870", "@fin": "2012-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092002", "@fin": "2013-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949674", "@fin": "2013-06-07", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517654", "@fin": "2014-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419463", "@fin": "2014-07-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028724350", "@fin": "2017-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816165", "@fin": "2018-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426607", "@fin": "2021-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042909509", "@fin": "2030-01-01", "@num": "1586 octies", "@etat": "ABROGE_DIFF", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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.

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.

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.

Un décret précise les conditions d'application du présent II.

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.

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. Les modalités d'application de ces dispositions sont définies par décret.

Lorsque la déclaration des salariés par établissement mentionnée au II 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.

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.

" } }, "LEGIARTI000023077598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L6527-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023077598", "URL": "article/LEGI/ARTI/00/00/23/07/75/LEGIARTI000023077598.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033464515", "@num": "1", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000006845184", "@num": "R426-1", "#text": "Code de l'aviation civile - art. R426-1 (M), alinéa 1, gestion du régime de retraite complémentaire par la CRPN", "@sens": "source", "@cidtexte": "LEGITEXT000006074234", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051286005", "@num": "L241-13", "#text": "Code de la sécurité sociale. - art. L241-13", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023077610", "@num": "L6526-5", "#text": "Code des transports - art. L6526-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073396", "@num": "L6527-10", "#text": "Code des transports - art. L6527-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023077380", "@num": "L6765-3", "#text": "Code des transports - art. L6765-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023077313", "@num": "L6775-3", "#text": "Code des transports - art. L6775-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023077236", "@num": "L6785-4", "#text": "Code des transports - art. L6785-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048325038", "@num": "R6526-3", "#text": "Code des transports - art. R6526-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048325054", "@num": "R6527-1", "#text": "Code des transports - art. R6527-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance n° 2010-1307 du 28 octobre 2010 - art. (V)", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023077602", "@fin": "2999-01-01", "#text": "Chapitre VII : Retraites", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023077718", "@fin": "2999-01-01", "#text": "TITRE II : LE PERSONNEL NAVIGANT PROFESSIONNEL", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023077745", "@fin": "2999-01-01", "#text": "LIVRE V : LE PERSONNEL NAVIGANT", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023078492", "@fin": "2999-01-01", "#text": "SIXIÈME PARTIE : AVIATION CIVILE", "@debut": "2010-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023706480", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2010-12-01" } ] }, "@cid": "LEGITEXT000023086525", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des transports", "@debut": "2010-12-01", "@id_txt": "LEGITEXT000023086525", "@c_titre_court": "Code des transports" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023077598", "@fin": "2999-01-01", "@num": "L6527-2", "@etat": "VIGUEUR", "@debut": "2010-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
La gestion du régime est confiée à la Caisse de retraite du personnel navigant professionnel de l'aéronautique civile, personne morale de droit privé à but non lucratif et remplissant une mission d'intérêt général. Elle est placée sous la tutelle du ministre chargé de la sécurité sociale.

" } }, "LEGIARTI000023380911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023380911", "URL": "article/LEGI/ARTI/00/00/23/38/09/LEGIARTI000023380911.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011 art 108 XXII : les dispositions de l'article 1586 octies telles qu'elles résultent de l'article 108 II E 1°, 2° et 3° s'appliquent à compter du 1er janvier 2011.

" }, "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", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@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": "LEGIARTI000022324922", "@num": "1", "#text": "Décret n°2010-628\n du 9 juin 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022324250", "@nortexte": "ECEL1010540D", "@numtexte": "2010-628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-09" }, { "@id": "LEGIARTI000023727722", "@num": "108", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023363874", "@num": "25", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000024630275", "#text": "Décret n°2011-1232\n du 3 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024629009", "@nortexte": "EFIE1108416D", "@numtexte": "2011-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-03" }, { "@id": "LEGIARTI000024630286", "@num": "2", "#text": "Décret n°2011-1232\n du 3 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024629009", "@nortexte": "EFIE1108416D", "@numtexte": "2011-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-03" }, { "@id": "LEGITEXT000024632906", "#text": "Décret n°2011-1238\n du 4 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024631940", "@nortexte": "EFIE1115421D", "@numtexte": "2011-1238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "LEGIARTI000025085012", "@num": "2", "#text": "Arrêté du 21 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055874", "@nortexte": "BCRE1135145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000025090527", "@num": "2", "#text": "Décret n°2011-2068 du 30 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060241", "@nortexte": "EFIE1132175D", "@numtexte": "2011-2068", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000027975722", "@num": "21", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@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": "LEGIARTI000033464515", "@num": "1", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "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": "LEGITEXT000044352878", "#text": "Décret n°2021-1513 du 22 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044352371", "@nortexte": "ECOE2112877D", "@numtexte": "2021-1513", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-22" }, { "@id": "LEGIARTI000047543553", "@num": "1", "#text": "Décret n°2023-364 du 13 mai 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047541914", "@nortexte": "ECOE2307694D", "@numtexte": "2023-364", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-13" }, { "@id": "LEGIARTI000048475019", "@num": "1", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@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": "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": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (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": "LEGIARTI000027978308", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214450", "@num": "328 G quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quinquies (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": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000021641652", "@fin": "2010-05-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202118", "@fin": "2011-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380911", "@fin": "2011-06-12", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188870", "@fin": "2012-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092002", "@fin": "2013-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949674", "@fin": "2013-06-07", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517654", "@fin": "2014-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419463", "@fin": "2014-07-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028724350", "@fin": "2017-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816165", "@fin": "2018-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426607", "@fin": "2021-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042909509", "@fin": "2030-01-01", "@num": "1586 octies", "@etat": "ABROGE_DIFF", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - 1. 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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2. Toutefois, en cas d'apport, de cession d'activité, de scission d'entreprise ou de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, la cotisation sur la valeur ajoutée des entreprises est due également par le redevable qui n'exerce aucune activité imposable au 1er janvier de l'année et auquel l'activité est transmise lorsque l'opération intervient au cours de l'année d'imposition. (1)
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II. - 1. Le montant de la valeur ajoutée fait l'objet, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année suivant celle au titre de laquelle la cotisation sur la valeur ajoutée des entreprises est due, d'une déclaration par les entreprises mentionnées au I de l'article 1586 ter auprès du service des impôts dont relève leur principal établissement.

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Cette déclaration mentionne, par établissement ou par lieu d'emploi, le nombre de salariés employés au cours de la période pour laquelle la déclaration est établie. Les salariés exerçant leur activité dans plusieurs établissements ou lieux d'emploi sont déclarés dans celui où la durée d'activité est la plus élevée, y compris si l'entreprise ne dispose pas de locaux dans ce lieu d'emploi dès lors que le salarié y exerce son activité plus de trois mois.

Les effectifs affectés aux véhicules sont déclarés par les entreprises de transport au local ou au terrain qui constitue le lieu de stationnement habituel des véhicules ou, s'il n'en existe pas, au local où ils sont entretenus ou réparés par le redevable ; à défaut, les effectifs sont déclarés au principal établissement de l'entreprise.

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Un décret précise les conditions d'application du présent 1.

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2. En cas de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, de cession ou de cessation d'entreprise ou de l'exercice d'une profession commerciale, ou de décès du contribuable, les déclarations mentionnées au 1 du présent II et au dernier alinéa de l'article 1679 septies doivent être souscrites dans un délai de soixante jours décompté dans les conditions prévues, selon le cas, aux 1 ou 4 de l'article 201 ou au 1 de l'article 202. (1)

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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, pour le tiers, des valeurs locatives des immobilisations imposées à la cotisation foncière des entreprises et, pour les deux tiers, de l'effectif qui y est employé, réparti selon les modalités définies au II du présent article.

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Pour l'application du deuxième alinéa, 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 et la valeur locative des immobilisations industrielles évaluées dans les conditions prévues aux mêmes articles 1499 et 1501 sont pondérés par un coefficient de 2.

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Le quatrième alinéa du présent article, à l'exception de sa troisième phrase, est également applicable aux contribuables disposant, dans plus de dix communes, d'établissements comprenant des installations de production d'électricité utilisant l'énergie mécanique du vent mentionnées à l'article 1519 D ou des installations de production d'électricité d'origine photovoltaïque mentionnées à l'article 1519 F. Lorsqu'un établissement de production d'électricité d'origine photovoltaïque mentionné à l'article 1519 F est établi sur plusieurs communes, sa valeur ajoutée est répartie entre les communes en fonction de la puissance électrique installée sur chaque commune. Les modalités d'application de ces dispositions sont définies par décret.
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Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

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1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

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2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

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3° Les déclarations mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies doivent être déposées au lieu de situation de l'immeuble dont la valeur locative foncière est la plus élevée au 1er janvier de l'année d'imposition.

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\n

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R133-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311676", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311704", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306253", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311732", "@num": "1501", "#text": "Code général des impôts, CGI. - 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art. 1679 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214450", "@num": "328 G quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quinquies (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": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000006444162", "@num": "1844-5", "#text": "Code civil - art. 1844-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@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": "LEGIARTI000021641652", "@fin": "2010-05-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202118", "@fin": "2011-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380911", "@fin": "2011-06-12", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188870", "@fin": "2012-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092002", "@fin": "2013-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949674", "@fin": "2013-06-07", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517654", "@fin": "2014-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419463", "@fin": "2014-07-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028724350", "@fin": "2017-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816165", "@fin": "2018-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426607", "@fin": "2021-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042909509", "@fin": "2030-01-01", "@num": "1586 octies", "@etat": "ABROGE_DIFF", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-1. 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.

II.-1. Le montant de la valeur ajoutée fait l'objet, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année suivant celle au titre de laquelle la cotisation sur la valeur ajoutée des entreprises est due, d'une déclaration par les entreprises mentionnées au I de l'article 1586 ter auprès du service des impôts dont relève leur principal établissement.

Un décret précise les conditions d'application du présent 1.

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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.

Le quatrième alinéa, à l'exception de sa troisième phrase, est également applicable aux contribuables disposant, dans plus de dix communes, d'établissements comprenant des installations de production d'électricité utilisant l'énergie mécanique du vent mentionnées à l'article 1519 D ou des installations de production d'électricité d'origine photovoltaïque mentionnées à l'article 1519 F. Lorsqu'un établissement de production d'électricité d'origine photovoltaïque mentionné à l'article 1519 F est établi sur plusieurs communes, sa valeur ajoutée est répartie entre les communes en fonction de la puissance électrique installée sur chaque commune. Les modalités d'application de ces dispositions sont définies par décret.
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Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

" } }, "LEGIARTI000025092002": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025092002", "URL": "article/LEGI/ARTI/00/00/25/09/20/LEGIARTI000025092002.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 art 44 XIII A 1 : les dispositions de l'article 1586 octies telles qu'elles résultent de l'article 44 I 2 s'appliquent à compter des impositions dues au titre de l'année 2011, la dernière phrase du sixième alinéa du III entre en vigueur au 1er janvier 2011.

" }, "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", "@datesignatexte": "2009-12-30" }, { "@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": "LEGIARTI000022324922", "@num": "1", "#text": "Décret n°2010-628\n du 9 juin 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022324250", "@nortexte": "ECEL1010540D", "@numtexte": "2010-628", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-09" }, { "@id": "LEGITEXT000024630275", "#text": "Décret n°2011-1232\n du 3 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024629009", "@nortexte": "EFIE1108416D", "@numtexte": "2011-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-03" }, { "@id": "LEGIARTI000024630286", "@num": "2", "#text": "Décret n°2011-1232\n du 3 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024629009", "@nortexte": "EFIE1108416D", "@numtexte": "2011-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-03" }, { "@id": "LEGITEXT000024632906", "#text": "Décret n°2011-1238\n du 4 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024631940", "@nortexte": "EFIE1115421D", "@numtexte": "2011-1238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "LEGIARTI000025062830", "@num": "53", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025062808", "@num": "44", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025085012", "@num": "2", "#text": "Arrêté du 21 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055874", "@nortexte": "BCRE1135145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000025090527", "@num": "2", "#text": "Décret n°2011-2068 du 30 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060241", "@nortexte": "EFIE1132175D", "@numtexte": "2011-2068", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000027975722", "@num": "21", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@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": "LEGIARTI000033464515", "@num": "1", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "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": "LEGITEXT000044352878", "#text": "Décret n°2021-1513 du 22 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044352371", "@nortexte": "ECOE2112877D", "@numtexte": "2021-1513", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-22" }, { "@id": "LEGIARTI000047543553", "@num": "1", "#text": "Décret n°2023-364 du 13 mai 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047541914", "@nortexte": "ECOE2307694D", "@numtexte": "2023-364", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-13" }, { "@id": "LEGIARTI000048475019", "@num": "1", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@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": "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": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311676", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311704", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306253", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311732", "@num": "1501", "#text": "Code général des impôts, CGI. - art. 1501", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@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": "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": "LEGIARTI000027978308", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313549", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214450", "@num": "328 G quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quinquies (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": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000006444162", "@num": "1844-5", "#text": "Code civil - art. 1844-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@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": "LEGIARTI000021641652", "@fin": "2010-05-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202118", "@fin": "2011-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380911", "@fin": "2011-06-12", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188870", "@fin": "2012-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092002", "@fin": "2013-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949674", "@fin": "2013-06-07", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517654", "@fin": "2014-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419463", "@fin": "2014-07-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028724350", "@fin": "2017-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816165", "@fin": "2018-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426607", "@fin": "2021-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042909509", "@fin": "2030-01-01", "@num": "1586 octies", "@etat": "ABROGE_DIFF", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-1. 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.

II.-1. Le montant de la valeur ajoutée fait l'objet, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année suivant celle au titre de laquelle la cotisation sur la valeur ajoutée des entreprises est due, d'une déclaration par les entreprises mentionnées au I de l'article 1586 ter auprès du service des impôts dont relève leur principal établissement.

Un décret précise les conditions d'application du présent 1.

2. En cas de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, de cession ou de cessation d'entreprise ou de l'exercice d'une profession commerciale, d'ouverture d'une procédure de sauvegarde, de redressement ou de liquidation judiciaires, ou de décès du contribuable, les déclarations mentionnées au 1 du présent II et au dernier alinéa de l'article 1679 septies doivent être souscrites dans un délai de soixante jours décompté soit dans les conditions prévues, selon le cas, aux 1 ou 4 de l'article 201 ou au 1 de l'article 202 soit au jour du jugement d'ouverture de la procédure collective.

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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.

Lorsque la déclaration par établissement mentionnée au II fait défaut, la valeur ajoutée du contribuable est répartie entre les communes à partir des éléments mentionnés dans la déclaration de l'année précédente. A 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. Dans ce second cas, la valeur locative des immobilisations industrielles évaluée dans les conditions prévues aux articles 1499 et 1501 est pondérée par un coefficient de 2 (1).

Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

3° Les déclarations mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies doivent être déposées au lieu de dépôt de la déclaration de résultat.

" } }, "LEGIARTI000026949674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-06-07", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949674", "URL": "article/LEGI/ARTI/00/00/26/94/96/LEGIARTI000026949674.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012, art. 39-II : Ces dispositions s'appliquent aux déclarations des effectifs établies à compter du 1er janvier 2013.
\n

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047541914", "@nortexte": "ECOE2307694D", "@numtexte": "2023-364", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-13" }, { "@id": "LEGIARTI000048475019", "@num": "1", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@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": "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": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311676", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311704", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306253", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311732", "@num": "1501", "#text": "Code général des impôts, CGI. - art. 1501", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@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": "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": "LEGIARTI000027978308", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313549", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I.-1. 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.

II.-1. Le montant de la valeur ajoutée fait l'objet, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année suivant celle au titre de laquelle la cotisation sur la valeur ajoutée des entreprises est due, d'une déclaration par les entreprises mentionnées au I de l'article 1586 ter auprès du service des impôts dont relève leur principal établissement.

Par exception aux deuxième et troisième alinéas du présent 1, la déclaration des entreprises de transport national ferroviaire mentionne leurs effectifs par établissement, au prorata de la valeur locative foncière imposée à la cotisation foncière des entreprises de ces établissements.

Un décret précise les conditions d'application du présent 1.

2. En cas de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, de cession ou de cessation d'entreprise ou de l'exercice d'une profession commerciale, d'ouverture d'une procédure de sauvegarde, de redressement ou de liquidation judiciaires, ou de décès du contribuable, les déclarations mentionnées au 1 du présent II et au dernier alinéa de l'article 1679 septies doivent être souscrites dans un délai de soixante jours décompté soit dans les conditions prévues, selon le cas, aux 1 ou 4 de l'article 201 ou au 1 de l'article 202 soit au jour du jugement d'ouverture de la procédure collective.

\n
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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.

Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

3° Les déclarations mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies doivent être déposées au lieu de dépôt de la déclaration de résultat.

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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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214450", "@num": "328 G quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quinquies (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": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000006444162", "@num": "1844-5", "#text": "Code civil - art. 1844-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@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": "LEGIARTI000021641652", "@fin": "2010-05-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202118", "@fin": "2011-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380911", "@fin": "2011-06-12", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188870", "@fin": "2012-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092002", "@fin": "2013-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949674", "@fin": "2013-06-07", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517654", "@fin": "2014-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419463", "@fin": "2014-07-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028724350", "@fin": "2017-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816165", "@fin": "2018-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426607", "@fin": "2021-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042909509", "@fin": "2030-01-01", "@num": "1586 octies", "@etat": "ABROGE_DIFF", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-1. 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.

II.-1. Le montant de la valeur ajoutée fait l'objet, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année suivant celle au titre de laquelle la cotisation sur la valeur ajoutée des entreprises est due, d'une déclaration par les entreprises mentionnées au I de l'article 1586 ter auprès du service des impôts dont relève leur principal établissement.

Par exception aux deuxième et troisième alinéas, la déclaration des entreprises de transport national ferroviaire mentionne leurs effectifs par établissement, au prorata de la valeur locative foncière imposée à la cotisation foncière des entreprises de ces établissements.

Un décret précise les conditions d'application du présent 1.

2. En cas de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, de cession ou de cessation d'entreprise ou de l'exercice d'une profession commerciale, d'ouverture d'une procédure de sauvegarde, de redressement ou de liquidation judiciaires, ou de décès du contribuable, les déclarations mentionnées au 1 du présent II et au dernier alinéa de l'article 1679 septies doivent être souscrites dans un délai de soixante jours décompté soit dans les conditions prévues, selon le cas, aux 1 ou 4 de l'article 201 ou au 1 de l'article 202 soit au jour du jugement d'ouverture de la procédure collective.

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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.

Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

3° Les déclarations mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies doivent être déposées au lieu de dépôt de la déclaration de résultat.

" } }, "LEGIARTI000028419463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-07-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028419463", "URL": "article/LEGI/ARTI/00/00/28/41/94/LEGIARTI000028419463.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 79 I de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, les dispositions de l'article 1586 octies, dans leur rédaction issue de la présente loi, s'appliquent à la cotisation sur la valeur ajoutée des entreprises :

1° Versée par l'Etat aux collectivités territoriales et établissements publics de coopération intercommunale à fiscalité propre à compter du 1er janvier 2014 ;

2° Due par les redevables au titre de 2014 et des années suivantes.

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\n
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I. - 1. 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.

Un décret précise les conditions d'application du présent 1.

2. En cas de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, de cession ou de cessation d'entreprise ou de l'exercice d'une profession commerciale, d'ouverture d'une procédure de sauvegarde, de redressement ou de liquidation judiciaires, ou de décès du contribuable, les déclarations mentionnées au 1 du présent II et au dernier alinéa de l'article 1679 septies doivent être souscrites dans un délai de soixante jours décompté soit dans les conditions prévues, selon le cas, aux 1 ou 4 de l'article 201 ou au 1 de l'article 202 soit au jour du jugement d'ouverture de la procédure collective.

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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.

Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

3° Les déclarations mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies doivent être déposées au lieu de dépôt de la déclaration de résultat.

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L717-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047452244", "@num": "L732-18-3", "#text": "Code rural et de la pêche maritime - art. L732-18-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045370999", "@num": "R717-16-3", "#text": "Code rural et de la pêche maritime - art. R717-16-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046563530", "@num": "R717-27", "#text": "Code rural et de la pêche maritime - art. R717-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028495714", "@fin": "2015-08-19", "#text": "Chapitre Ier : Fiche de prévention des expositions", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000031086942", "@fin": "2017-10-01", "#text": "Chapitre Ier : Déclaration des expositions", "@debut": "2015-08-19" }, { "@id": "LEGISCTA000035640690", "@fin": "2999-01-01", "#text": "Chapitre Ier : Facteurs de risques professionnels", "@debut": "2017-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028495700", "@fin": "2017-10-01", "#text": "Titre VI : Dispositions particulières à certains facteurs de risques professionnels et à la pénibilité", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000035640692", "@fin": "2999-01-01", "#text": "Titre VI : Dispositions relatives à la prévention des effets de l'exposition à certains facteurs de risques professionnels et au compte professionnel de prévention", "@debut": "2017-10-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145407", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions générales", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132338", "@fin": "2999-01-01", "#text": "Quatrième partie : Santé et sécurité au travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028495804", "@fin": "2015-08-19", "@num": "L4161-1", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031086913", "@fin": "2017-10-01", "@num": "L4161-1", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035640694", "@fin": "2999-01-01", "@num": "L4161-1", "@etat": "VIGUEUR", "@debut": "2017-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour chaque travailleur exposé, au-delà de certains seuils, après application des mesures de protection collective et individuelle, à un ou plusieurs facteurs de risques professionnels liés à des contraintes physiques marquées, à un environnement physique agressif ou à certains rythmes de travail susceptibles de laisser des traces durables identifiables et irréversibles sur sa santé, l'employeur consigne dans une fiche les conditions de pénibilité résultant de ces facteurs auxquelles le travailleur est exposé, la période au cours de laquelle cette exposition est survenue ainsi que les mesures de prévention mises en œuvre par l'employeur pour faire disparaître ou réduire l'exposition à ces facteurs durant cette période. Les facteurs de risques professionnels et les seuils d'exposition, ainsi que les modalités et la périodicité selon lesquelles la fiche individuelle est renseignée par l'employeur, sont déterminés par décret. Cette fiche individuelle est établie en cohérence avec l'évaluation des risques prévue à l'article L. 4121-3. Elle est communiquée au service de santé au travail qui la transmet au médecin du travail. Elle complète le dossier médical en santé au travail de chaque travailleur. Elle précise de manière apparente et claire le droit pour tout salarié de demander la rectification des informations contenues dans ce document. Le modèle de cette fiche est fixé par arrêté du ministre chargé du travail après avis du Conseil d'orientation sur les conditions de travail.

Une copie de cette fiche est remise au travailleur à son départ de l'établissement, en cas d'arrêt de travail excédant une durée fixée par décret ou de déclaration de maladie professionnelle. Elle est tenue à sa disposition à tout moment. Les informations contenues dans ce document sont confidentielles et ne peuvent pas être communiquées à un autre employeur auprès duquel le travailleur sollicite un emploi. En cas de décès du travailleur, ses ayants droit peuvent obtenir cette copie.

Les entreprises utilisatrices mentionnées à l'article L. 1251-1 transmettent à l'entreprise de travail temporaire les informations nécessaires à l'établissement par cette dernière de la fiche individuelle. Les conditions dans lesquelles les entreprises utilisatrices transmettent ces informations et les modalités selon lesquelles l'entreprise de travail temporaire établit la fiche de prévention des expositions sont définies par décret en Conseil d'Etat.

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art. 1501", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - 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I. - 1. 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.

Un décret précise les conditions d'application du présent 1.

2. En cas de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, de cession ou de cessation d'entreprise ou de l'exercice d'une profession commerciale, d'ouverture d'une procédure de sauvegarde, de redressement ou de liquidation judiciaires, ou de décès du contribuable, les déclarations mentionnées au 1 du présent II et au dernier alinéa de l'article 1679 septies doivent être souscrites dans un délai de soixante jours décompté soit dans les conditions prévues, selon le cas, aux 1 ou 4 de l'article 201 ou au 1 de l'article 202 soit au jour du jugement d'ouverture de la procédure collective.

Par exception, en cas d'ouverture d'une procédure de sauvegarde, de redressement judiciaire ou de liquidation judiciaire lorsqu'il n'est pas mis fin à la poursuite de l'activité, à défaut de pouvoir procéder à la liquidation définitive de la cotisation sur la valeur ajoutée des entreprises due au titre de l'année du jugement d'ouverture de la procédure collective, seule la déclaration mentionnée au dernier alinéa de l'article 1679 septies doit être souscrite dans un délai de soixante jours décompté au jour de ce jugement. Cette déclaration doit mentionner une estimation du montant de la cotisation sur la valeur ajoutée des entreprises due au titre de l'année au cours de laquelle la procédure collective a été ouverte, déterminée en fonction du chiffre d'affaires et de la valeur ajoutée mentionnés dans la dernière déclaration de résultat exigée. Cette obligation déclarative anticipée ne se substitue pas aux obligations déclaratives mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies.

\n
\n

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.

Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

3° Les déclarations mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies doivent être déposées au lieu de dépôt de la déclaration de résultat.

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

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

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

\n
" } }, "LEGIARTI000031086913": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L4161-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-10-01", "DATE_DEBUT": "2015-08-19" } }, "META_COMMUN": { "ID": "LEGIARTI000031086913", "URL": "article/LEGI/ARTI/00/00/31/08/69/LEGIARTI000031086913.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2015-994 du 17 août 2015, article 28 II : Par dérogation au II de l'article L. 4161-1 du code du travail, dans sa rédaction résultant du présent article, les entreprises tenues à l'obligation mentionnée à l'article L. 133-5-4 du code de la sécurité sociale déclarent, au moyen de la déclaration mentionnée au même article L. 133-5-4, les facteurs de risques professionnels auxquels leurs salariés sont exposés.

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I.-L'employeur déclare de façon dématérialisée aux caisses mentionnées au II les facteurs de risques professionnels liés à des contraintes physiques marquées, à un environnement physique agressif ou à certains rythmes de travail, susceptibles de laisser des traces durables, identifiables et irréversibles sur la santé auxquels les travailleurs susceptibles d'acquérir des droits au titre d'un compte personnel de prévention de la pénibilité, dans les conditions fixées au chapitre II du présent titre, sont exposés au-delà de certains seuils, appréciés après application des mesures de protection collective et individuelle.
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II.-La déclaration mentionnée au I du présent article est effectuée, selon les modalités prévues à l'article L. 133-5-3 du code de la sécurité sociale, auprès de la caisse mentionnée aux articles L. 215-1, L. 222-1-1 ou L. 752-4 du même code ou à l'article L. 723-2 du code rural et de la pêche maritime dont relève l'employeur. Un décret précise ces modalités.
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III.-Les informations contenues dans cette déclaration sont confidentielles et ne peuvent pas être communiquées à un autre employeur auprès duquel le travailleur sollicite un emploi.

IV.-Les entreprises utilisatrices mentionnées à l'article L. 1251-1 transmettent à l'entreprise de travail temporaire les informations nécessaires à l'établissement par cette dernière de la déclaration mentionnée au I. Les conditions dans lesquelles les entreprises utilisatrices transmettent ces informations et les modalités selon lesquelles l'entreprise de travail temporaire établit la déclaration sont définies par décret en Conseil d'Etat.

V.-Un décret détermine :
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1° Les facteurs de risques professionnels et les seuils mentionnés au I du présent article ;
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2° Les modalités d'adaptation de la déclaration mentionnée au même I pour les travailleurs qui ne sont pas susceptibles d'acquérir des droits au titre du compte personnel de prévention de la pénibilité dans les conditions fixées au chapitre II du présent titre et exposés à des facteurs de risques dans les conditions prévues audit I.

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Les articles L. 3141-28 et L. 3141-29 ne sont pas applicables lorsque l'employeur est tenu d'adhérer à une caisse de congés en application de l'article L. 3141-32.

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I.-La déclaration sociale nominative est adressée chaque mois au plus tard aux dates mentionnées à l'article R. 243-6.

Toutefois, lorsque l'un des événements mentionnés au deuxième alinéa du II du présent article survient pendant la période comprise entre le premier jour du mois civil et le jour précédant la date d'échéance prévue au 2° du II de l'article R. 243-6 et que le délai fixé pour la transmission de l'événement expire avant la date d'échéance prévue à ce même 2°, la déclaration sociale nominative relative aux rémunérations du mois civil précédant celui au cours duquel l'événement est intervenu doit être transmise dans le même délai que celui fixé pour la transmission de l'événement.

Si le délai imparti pour effectuer la déclaration sociale nominative expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.

La déclaration sociale nominative est accomplie chaque mois même si aucune rémunération n'a été versée au cours de celui-ci tant que l'employeur n'a pas demandé la radiation de son compte auprès de l'organisme de recouvrement des cotisations de sécurité sociale dont il relève.

II.-La déclaration des événements mentionnés au I de l'article R. 133-13 est effectuée au plus tard en même temps que la déclaration sociale nominative relative au mois au cours duquel cet événement est survenu.

Toutefois, sont déclarés dans un délai fixé par arrêté conjoint du ministre chargé de la sécurité sociale et du ministre chargé de l'emploi, qui ne peut excéder cinq jours ouvrés, la fin du contrat de travail ainsi que, lorsque l'employeur n'est pas subrogé dans les droits de l'assuré aux indemnités journalières, le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie d'origine professionnelle ou non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant.

Les dispositions du précédent alinéa ne sont pas applicables :

1° Lorsqu'aucune retenue au titre de l'arrêt de travail n'a été effectuée sur le salaire du mois au cours duquel l'arrêt de travail a débuté ;

2° Pour les fins de contrat de mission des salariés des entreprises de travail temporaire, les fins de contrat à durée déterminée des salariés des associations intermédiaires et des salariés des secteurs d'activité prévus au 3° de l'article L. 1242-2 du code du travail, conformément aux modalités mises en œuvre pour l'application des articles R. 1234-9 à R. 1234-12 du même code, sauf si le salarié demande à ce qu'il soit fait application du délai mentionné au deuxième alinéa du II.

Dans les cas prévu au 1° et au 2°, l'obligation déclarative s'effectue dans le délai mentionné au premier alinéa du II.

III.-Le défaut de production de la déclaration dans les délais prescrits ou l'omission de salariés ou assimilés entraîne l'application d'une pénalité de 1,5 % du plafond mensuel de sécurité sociale mentionné à l'article L. 133-5-4 par salarié ou assimilé. Cette pénalité est appliquée pour chaque mois ou fraction de mois de retard. La pénalité est calculée en fonction de l'effectif connu ou transmis lors de la dernière déclaration produite par l'employeur. Lorsque le défaut de production n'excède pas cinq jours, la pénalité est plafonnée à 150 % du plafond mensuel de sécurité sociale en vigueur par entreprise. Ce plafonnement n'est applicable qu'une seule fois par année civile.

L'inexactitude des rémunérations déclarées ayant pour effet de minorer le montant des cotisations dues fait encourir à l'employeur une pénalité de 1 % du plafond mensuel de sécurité sociale mentionné à l'article L. 133-5-4 par salarié ou assimilé.

Pour chaque salarié déclaré ou pour les données d'identification de l'employeur, les omissions et inexactitudes de données dans la déclaration ne relevant pas des deux alinéas précédents font encourir à l'employeur une pénalité égale à un tiers de celle applicable en vertu de ces alinéas. Toutefois, la pénalité mentionnée au présent alinéa n'est pas applicable en cas de régularisation de l'employeur dans les trente jours suivant la transmission de la déclaration portant les données omises ou inexactes.

Les pénalités mentionnées au présent III sont exclusives du prononcé de toute sanction à raison des mêmes faits en vertu des dispositions particulières prévues, le cas échéant, pour réprimer les manquements aux obligations de déclaration mentionnées au IV.

IV.-La transmission de la déclaration sociale nominative permet de satisfaire les obligations suivantes :

1° L'attestation mentionnée aux articles R. 323-10 et R. 441-4 du présent code et celle jointe à la déclaration prévue à l'article L. 751-26 du code rural et de la pêche maritime servant à déterminer le gain journalier de base pour le calcul des prestations en espèces de l'assurance maladie, maternité et paternité ou le salaire journalier servant au calcul des indemnités journalières dues au titre du risque accident du travail et maladies professionnelles ;

2° L'attestation mentionnée à l'article R. 1234-9 ainsi que le formulaire prévu à l'article L. 1251-46 du code du travail s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer l'allocation mentionnée à l'article L. 5422-1 du même code, ainsi que la déclaration de l'événement mentionné au 2° du I de l'article R. 133-13 du présent code ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail et celle prévue à l'article L. 1221-18 du même code ;

4° L'enquête statistique sur les mouvements de main-d'œuvre ;

5° La déclaration prévue à l'article R. 243-13 ;

6° Les déclarations adressées aux caisses et organismes mentionnés au a du 1° du II de l'article L. 133-5-3 et à l'article L. 711-1 du code de la sécurité sociale, ainsi qu'aux organismes mentionnés à l'article L. 6527-2 du code des transports et à l'article L. 3141-30 du code du travail ;

7° La déclaration des effectifs prévue au code de la sécurité sociale s'il a effectué chaque mois de l'année civile une déclaration sociale nominative pour tous ses salariés ;

8° La déclaration prévue au 1 du II de l'article 1586 octies du code général des impôts ;

9° La déclaration prévue à l'article 87 du code général des impôts ;

10° Les formalités permettant l'alimentation du compte prévu à l'article L. 6323-1 du code travail ;

11° La déclaration des facteurs de risques professionnels prévue à l'article L. 4161-1 du code du travail.

\n
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R243-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222924", "@num": "R243-43", "#text": "Code de la sécurité sociale. - art. 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La déclaration est transmise mensuellement par établissement et pour chacun des salariés à l'organisme compétent mentionné au II.
\n
L'employeur déclare également les événements suivants concernant ses salariés survenus au cours du mois considéré :

1° Le début et la fin de l'arrêt de travail pour cause d'accident ou de maladie d'origine professionnelle ou non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant ;

2° La fin du contrat de travail.

II.-Les déclarations mentionnées au I sont accomplies :

1° S'il s'agit d'un employeur dont le personnel relève du régime général de sécurité sociale ou d'un ou plusieurs régimes spéciaux mentionnés à l'article L. 711-1, auprès de l'URSSAF ou de la caisse générale de sécurité sociale dont il relève ;

2° S'il s'agit d'un employeur dont le personnel relève du régime de la protection sociale agricole, auprès de la caisse de mutualité sociale agricole dont il relève.

III.-Ces déclarations sont effectuées par échange de données informatisées selon une norme d'échanges proposée par le comité prévu par l'article R. 133-10 et approuvée par arrêté du ministre chargé de la sécurité sociale. La norme prévoit également les modalités de transmission des données permettant un paiement des cotisations ou contributions sociales sous forme dématérialisée.

Après réception de la transmission dématérialisée des déclarations, les organismes mentionnés au II délivrent à l'employeur un certificat de conformité pour chaque déclaration transmise précisant que celle-ci est conforme à la norme d'échanges. A défaut, l'employeur est informé des anomalies ou données manquantes dans la déclaration transmise.

La délivrance du certificat de conformité ne fait pas obstacle aux demandes effectuées auprès de l'employeur par les organismes, les administrations ou les salariés, de rectifier ou mettre à jour les données inexactes ou incomplètes dans la déclaration sociale nominative du ou des mois suivants.

\n
\n
" } }, "LEGIARTI000033508978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R133-14", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-11", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033508978", "URL": "article/LEGI/ARTI/00/00/33/50/89/LEGIARTI000033508978.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément au II de l'article 5 du décret n° 2014-1371 du 17 novembre 2014, et au III de l'article 8 du décret n° 2016-1567 du 21 novembre 2016, le 7° du IV de l'article R. 133-14 du code de la sécurité sociale dans sa rédaction issue des décrets n° 2014-1371 et n° 2016-1567, article 1er II 4° h, entre en vigueur à une date fixée par arrêté du ministre chargé de la sécurité sociale et au plus tard le 1er janvier 2018.

Se reporter aux dispositions de l'article 8 du décret n° 2016-1567 du 21 novembre 2016 en ce qui concerne les conditions d'application des dispositions de l'article R. 133-14.

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I.-La déclaration sociale nominative est adressée chaque mois au plus tard aux dates mentionnées à l'article R. 243-6.

Si le délai imparti pour effectuer la déclaration sociale nominative expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.

Les dispositions du précédent alinéa ne sont pas applicables :

1° Lorsqu'aucune retenue au titre de l'arrêt de travail n'a été effectuée sur le salaire du mois au cours duquel l'arrêt de travail a débuté ;

Dans les cas prévu au 1° et au 2°, l'obligation déclarative s'effectue dans le délai mentionné au premier alinéa du II.

IV.-La transmission de la déclaration sociale nominative permet aux employeurs de satisfaire les obligations suivantes :

2° La fourniture des éléments couverts par l'attestation mentionnée au premier alinéa de l'article R. 1234-9 ainsi que le formulaire prévu à l'article L. 1251-46 du code du travail s'il a effectué pour le salarié concerné une déclaration sociale nominative au titre des salaires versés au cours de la période de référence servant à déterminer l'allocation mentionnée à l'article L. 5422-1 du même code, ainsi que la déclaration de l'événement mentionné au 2° du I de l'article R. 133-13 du présent code ;

3° La déclaration prévue à l'article L. 1221-16 du code du travail et celle prévue à l'article L. 1221-18 du même code ;

4° L'enquête statistique sur les mouvements de main-d'œuvre ;

5° La déclaration prévue à l'article R. 243-13 ;

6° Les déclarations effectuées auprès des organismes mentionnés aux articles L. 213-1, L. 711-1 et L. 752-4 du présent code, des caisses mentionnées à l'article L. 721-1 du code rural et de la pêche maritime et des organismes chargés de la gestion des régimes de retraite complémentaire obligatoire ;

7° Le décompte des effectifs prévu à l'article R. 130-1 (1) ;

8° La déclaration prévue au 1 du II de l'article 1586 octies du code général des impôts ;

9° La déclaration prévue à l'article 87 du code général des impôts ;

10° Les formalités permettant l'alimentation du compte prévu à l'article L. 6323-1 du code travail ;

11° La déclaration des facteurs de risques professionnels prévue à l'article L. 4161-1 du code du travail.

VI. - Lorsque son contenu, tel que défini par la norme mentionnée au III de l'article R. 133-13, le rend possible, la déclaration sociale nominative permet en outre aux employeurs de transmettre les informations prévues par les dispositions conventionnelles ou contractuelles prises pour la mise en œuvre des garanties collectives dont bénéficient leurs salariés en application des dispositions de l'article L. 911-1 du présent code, ou des droits à congés de leurs salariés en application des dispositions de l'article L. 3141-32, du code du travail- aux organismes chargés de cette mise en œuvre.

" } }, "LEGIARTI000033816165": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033816165", "URL": "article/LEGI/ARTI/00/00/33/81/61/LEGIARTI000033816165.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 51 de la loi n° 2016-1918 du 29 décembre 2016, les présentes dispositions s'appliquent à la cotisation sur la valeur ajoutée des entreprises due par les redevables au titre de 2017 et des années suivantes et versée par l'Etat aux collectivités territoriales et aux établissements publics de coopération intercommunale à compter de 2018.

III.-Chaque année, le Gouvernement remet au Parlement avant le 30 septembre un rapport ayant pour objet l'analyse de la variation tant du produit de cotisation sur la valeur ajoutée des entreprises que de sa répartition entre régions et départements.

\n
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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024629009", "@nortexte": "EFIE1108416D", "@numtexte": "2011-1232", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-03" }, { "@id": "LEGITEXT000024632906", "#text": "Décret n°2011-1238\n du 4 octobre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024631940", "@nortexte": "EFIE1115421D", "@numtexte": "2011-1238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-04" }, { "@id": "LEGIARTI000025085012", "@num": "2", "#text": "Arrêté du 21 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055874", "@nortexte": "BCRE1135145A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-21" }, { "@id": "LEGIARTI000025090527", "@num": "2", "#text": "Décret n°2011-2068 du 30 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025060241", "@nortexte": "EFIE1132175D", "@numtexte": "2011-2068", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000027975722", "@num": "21", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGIARTI000030059514", "@num": "45", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000029718190", "@num": "40", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@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": "LEGIARTI000033464515", "@num": "1", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "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": "LEGIARTI000033782123", "@num": "51", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000044352878", "#text": "Décret n°2021-1513 du 22 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044352371", "@nortexte": "ECOE2112877D", "@numtexte": "2021-1513", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-22" }, { "@id": "LEGIARTI000047543553", "@num": "1", "#text": "Décret n°2023-364 du 13 mai 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047541914", "@nortexte": "ECOE2307694D", "@numtexte": "2023-364", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-13" }, { "@id": "LEGIARTI000048475019", "@num": "1", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@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": "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": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311676", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311704", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306253", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311732", "@num": "1501", "#text": "Code général des impôts, CGI. - art. 1501", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@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": "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": "LEGIARTI000027978308", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313549", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214450", "@num": "328 G quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quinquies (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": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000006444162", "@num": "1844-5", "#text": "Code civil - 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I. – 1. 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.

II. – 1. Le montant de la valeur ajoutée fait l'objet, au plus tard le deuxième jour ouvré suivant le 1er mai de l'année suivant celle au titre de laquelle la cotisation sur la valeur ajoutée des entreprises est due, d'une déclaration par les entreprises mentionnées au I de l'article 1586 ter auprès du service des impôts dont relève leur principal établissement.

Un décret précise les conditions d'application du présent 1.

2. En cas de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, de cession ou de cessation d'entreprise ou de l'exercice d'une profession commerciale, d'ouverture d'une procédure de sauvegarde, de redressement ou de liquidation judiciaires, ou de décès du contribuable, les déclarations mentionnées au 1 du présent II et au dernier alinéa de l'article 1679 septies doivent être souscrites dans un délai de soixante jours décompté soit dans les conditions prévues, selon le cas, aux 1 ou 4 de l'article 201 ou au 1 de l'article 202 soit au jour du jugement d'ouverture de la procédure collective.

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.

Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

3° Les déclarations mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies doivent être déposées au lieu de dépôt de la déclaration de résultat.

Pour le versement par l'Etat du produit de la cotisation sur la valeur ajoutée des entreprises aux collectivités territoriales et aux établissements publics de coopération intercommunale, la valeur ajoutée produite par les entreprises membres d'un groupe au sens de l'article 223 A est répartie entre chacune des communes où les entreprises membres du groupe disposent de locaux ou emploient des salariés exerçant leur activité plus de trois mois, dans les conditions prévues au présent III.

" } }, "LEGIARTI000034737574": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R133-13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-22", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034737574", "URL": "article/LEGI/ARTI/00/00/34/73/75/LEGIARTI000034737574.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 6 du décret n° 2017-866 du 9 mai 2017 modifié par l'article 2 du décret n° 2017-1676 du 7 décembre 2017, les dispositions du présent article s'appliquent aux revenus perçus ou réalisés à compter du 1er janvier 2019.

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R243-43 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036174570", "@num": "39 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036174581", "@num": "39 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027248902", "@fin": "2019-06-22", "#text": "Sous-section 2 : Déclaration sociale nominative", "@debut": "2013-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006173222", "@fin": "2018-12-27", "#text": "Section 1 : Modernisation et simplification des formalités au regard des entreprises", "@debut": "2005-08-12" }, { "@id": "LEGISCTA000037893602", "@fin": "2999-01-01", "#text": "Section 1 : Modernisation et simplification des formalités au regard des employeurs", "@debut": "2018-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156507", "@fin": "2018-12-27", "#text": "Chapitre 3 bis : Modernisation et simplification du recouvrement des cotisations", "@debut": "2005-08-12" }, { "@id": "LEGISCTA000037893604", "@fin": "2999-01-01", "#text": "Chapitre 3 bis : Modernisation et simplification des déclarations sociales ainsi que du recouvrement des cotisations et contributions sociales", "@debut": "2018-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141846", "@fin": "2019-07-08", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000038786059", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement et placements", "@debut": "2019-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126950", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106085", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1961-01-12" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006746994", "@fin": "2008-03-13", "@num": "R133-13", "@etat": "MODIFIE", "@debut": "2005-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018503526", "@fin": "2008-05-01", "@num": "R133-13", "@etat": "MODIFIE", "@debut": "2008-03-13", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018503527", "@fin": "2009-04-01", "@num": "R133-13", "@etat": "ABROGE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027261154", "@fin": "2014-11-19", "@num": "R133-13", "@etat": "MODIFIE", "@debut": "2013-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029776040", "@fin": "2016-11-24", "@num": "R133-13", "@etat": "MODIFIE", "@debut": "2014-11-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033476678", "@fin": "2019-01-01", "@num": "R133-13", "@etat": "MODIFIE", "@debut": "2016-11-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000034668799", "@fin": "2017-05-11", "@num": "R133-13", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034737574", "@fin": "2019-06-22", "@num": "R133-13", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038681396", "@fin": "2020-01-01", "@num": "R133-13", "@etat": "MODIFIE", "@debut": "2019-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039222499", "@fin": "2024-01-01", "@num": "R133-13", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048863811", "@fin": "2999-01-01", "@num": "R133-13", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-L'employeur effectue la déclaration sociale nominative prévue à l'article L. 133-5-3 à partir des données utilisées pour l'établissement de la paie de l'ensemble de ses salariés. La déclaration est transmise mensuellement par établissement et pour chacun des salariés, conformément aux dispositions de l'article R. 130-2, à l'organisme compétent mentionné au II. Elle comporte des données propres à l'établissement ou regroupées à ce niveau et des données propres à chacun des salariés.

L'employeur déclare également les événements suivants concernant ses salariés survenus au cours du mois considéré :

2° La fin du contrat de travail.

II.-Les déclarations mentionnées au I sont accomplies :

2° S'il s'agit d'un employeur dont le personnel relève du régime de la protection sociale agricole, auprès de la caisse de mutualité sociale agricole dont il relève.

IV.-Après réception de la transmission dématérialisée des déclarations, les organismes mentionnés au II délivrent à l'employeur un certificat de conformité pour chaque déclaration transmise précisant que celle-ci est conforme à la norme d'échanges. A défaut, l'employeur est informé des anomalies ou données manquantes dans la déclaration transmise.

V.-Un compte rendu relatif à l'exploitation des données reçues par les administrations et organismes destinataires de la déclaration sociale nominative est mis chaque mois à la disposition de l'employeur. Il comporte notamment :
\n
1° Un identifiant propre à ce compte rendu ;
\n
2° Pour chaque bénéficiaire de revenu :
\n
a) Les identifiants mentionnés aux e et g du 3° du V de l'article R. 133-14 ;
\n
b) Le taux mentionné au b du 2° de l'article 46 F de l'annexe III au code général des impôts ;
\n
3° Les anomalies figurant dans la précédente déclaration sociale nominative et détectées par les administrations et organismes destinataires.

" } }, "LEGIARTI000034737743": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R133-14", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-22", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034737743", "URL": "article/LEGI/ARTI/00/00/34/73/77/LEGIARTI000034737743.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Conformément au II de l'article 5 du décret n° 2014-1371 du 17 novembre 2014, au III de l'article 8 du décret n° 2016-1567 du 21 novembre 2016 et au I de l'article 12 du décret n° 2017-858 du 9 mai 2017, le 7° du IV de l'article R. 133-14 du code de la sécurité sociale dans sa rédaction issue des décrets n° 2014-1371, n° 2016-1567, article 1er II 4° h et n° 2017-858, article 9 4° entre en vigueur à une date fixée par arrêté du ministre chargé de la sécurité sociale et au plus tard le 1er janvier 2018.

Se reporter aux dispositions de l'article 8 du décret n° 2016-1567 du 21 novembre 2016 en ce qui concerne les conditions d'application des dispositions de l'article R. 133-14.

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I. – La déclaration sociale nominative est adressée chaque mois au plus tard aux dates mentionnées à l'article R. 243-6.

Si le délai imparti pour effectuer la déclaration sociale nominative expire un jour férié ou non ouvré, il est prorogé jusqu'au jour ouvrable suivant.

II. – La déclaration des événements mentionnés au I de l'article R. 133-13 est effectuée au plus tard en même temps que la déclaration sociale nominative relative au mois au cours duquel cet événement est survenu.

Les dispositions du précédent alinéa ne sont pas applicables :

1° Lorsqu'aucune retenue au titre de l'arrêt de travail n'a été effectuée sur le salaire du mois au cours duquel l'arrêt de travail a débuté ;

Dans les cas prévu au 1° et au 2°, l'obligation déclarative s'effectue dans le délai mentionné au premier alinéa du II.

III. – Le défaut de production de la déclaration dans les délais prescrits ou l'omission de salariés ou assimilés entraîne l'application d'une pénalité de 1,5 % du plafond mensuel de sécurité sociale mentionné à l'article L. 133-5-4 par salarié ou assimilé. Cette pénalité est appliquée pour chaque mois ou fraction de mois de retard. La pénalité est calculée en fonction de l'effectif connu ou transmis lors de la dernière déclaration produite par l'employeur. Lorsque le défaut de production n'excède pas cinq jours, la pénalité est plafonnée à 150 % du plafond mensuel de sécurité sociale en vigueur par entreprise. Ce plafonnement n'est applicable qu'une seule fois par année civile.

IV. – La transmission de la déclaration sociale nominative permet aux employeurs de satisfaire les obligations suivantes :

3° La déclaration prévue à l'article L. 1221-16 du code du travail et celle prévue à l'article L. 1221-18 du même code ;

4° L'enquête statistique sur les mouvements de main-d'œuvre ;

5° La déclaration prévue à l'article R. 243-13 ;

7° Le décompte des effectifs prévu à l'article R. 130-1 (1) ;

8° La déclaration prévue au 1 du II de l'article 1586 octies du code général des impôts ;

9° Les déclarations prévues aux articles 87 et 87-0 A du code général des impôts ;

10° Les formalités permettant l'alimentation du compte prévu à l'article L. 6323-1 du code travail ;

11° La déclaration des facteurs de risques professionnels prévue à l'article L. 4161-1 du code du travail.

V. – La déclaration sociale nominative comporte notamment :

1° Pour l'employeur :

a) Le numéro d'identité et le numéro d'identité de l'établissement d'affectation des salariés mentionnés à l'article R. 123-221 du code de commerce ;

b) Le numéro de la nomenclature d'activités française mentionné au 1° de l'article R. 123-223 du même code ;

c) Son adresse ou siège social ;

d) Les données bancaires nécessaires au prélèvement des montants dus au titre de la retenue à la source mentionnée au 1° du 2 de l'article 204 A du code général des impôts et, le cas échéant, au prélèvement d'autres cotisations et contributions ;

2° Pour l'émetteur de la déclaration, lorsqu'il n'est pas l'employeur : le nom ou la raison sociale et les numéros d'identité mentionnés à l'article L. 123-221 du code de commerce ;

3° Pour chaque salarié :

a) Ses nom de famille, nom d'usage et prénoms ;

b) Son sexe ;

c) Ses date et lieu de naissance ;

d) Sa qualité de ressortissant d'un Etat membre de l'Union européenne ou de ressortissant d'un Etat non membre de l'Union européenne ;

e) Son numéro d'inscription au répertoire national d'identification des personnes physiques ou, pour les personnes en instance d'attribution d'un tel numéro, son numéro identifiant d'attente attribué par la Caisse nationale d'assurance vieillesse des travailleurs salariés dans les conditions prévues à l'article R. 114-26 du présent code ;

f) L'adresse de son domicile et, si elle est distincte, son adresse postale ainsi que son adresse électronique ;

g) Le cas échéant, le ou les numéros d'identification provisoire qui lui ont été attribués par l'employeur. Un tel identifiant est obligatoire pour les salariés qui ne disposent d'aucun des numéros mentionnés au e ;

h) Les données relatives à sa situation professionnelle : caractéristiques de son emploi, dates de début et de fin prévisionnelle du contrat de travail, durée du travail et lieu de travail, convention collective applicable et statut au regard de la réglementation relative aux régimes de sécurité sociale et de retraite complémentaire obligatoire ;

i) Les données relatives à sa rémunération pour le mois faisant l'objet de la déclaration ainsi que les données relatives aux cotisations, contributions et impositions qui sont dues sur cette rémunération ou au titre de l'emploi qu'il occupe ;

j) Les données mentionnées aux d à g du 3° de l'article 39 C de l'annexe III au code général des impôts ;

k) Les informations relatives aux événements survenus pendant la période déclarée : dates de début et de fin d'arrêt de travail pour cause d'accident ou de maladie d'origine professionnelle ou non professionnelle, de congé de maternité, d'adoption ou de paternité et d'accueil de l'enfant, ainsi que les informations nécessaires à la subrogation de l'employeur dans les droits du salarié aux indemnités journalières et au remboursement de celui-ci par les organismes d'assurance maladie ;

l) Les informations relatives à la rupture du contrat de travail, dont la qualification de la rupture et les éléments pris en compte pour le calcul des allocations chômage ;

m) Les données relatives à la prévoyance, dont les éléments relatifs à l'institution de prévoyance, à la mutuelle ou à la société d'assurance dont relève le salarié, et, si le salarié le souhaite, ses ayants droit, ainsi que ceux relatifs au contrat de prévoyance ;

4° Les données techniques nécessaires à la gestion de la déclaration sociale nominative.

VI. – Lorsque son contenu, tel que défini par la norme mentionnée au III de l'article R. 133-13, le rend possible, la déclaration sociale nominative permet en outre aux employeurs de transmettre les informations prévues par les dispositions conventionnelles ou contractuelles prises pour la mise en œuvre des garanties collectives dont bénéficient leurs salariés en application des dispositions de l'article L. 911-1 du présent code, ou des droits à congés de leurs salariés en application des dispositions de l'article L. 3141-32, du code du travail-aux organismes chargés de cette mise en œuvre.

" } }, "LEGIARTI000035640694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L4161-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035640694", "URL": "article/LEGI/ARTI/00/00/35/64/06/LEGIARTI000035640694.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l'article 5 de l'ordonnance n° 2017-1389 du 22 septembre 2017, pour les expositions aux facteurs de risques professionnels au titre des années 2015, 2016 et des trois premiers trimestres de 2017, l'article L4161-1 du code du travail demeure applicable dans sa rédaction antérieure aux dispositions issues de la présente ordonnance.

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I.-Constituent des facteurs de risques professionnels au sens du présent titre les facteurs liés à :
\n
1° Des contraintes physiques marquées :
\n
a) Manutentions manuelles de charges ;
\n
b) Postures pénibles définies comme positions forcées des articulations ;
\n
c) Vibrations mécaniques ;
\n
2° Un environnement physique agressif :
\n
a) Agents chimiques dangereux, y compris les poussières et les fumées ;
\n
b) Activités exercées en milieu hyperbare ;
\n
c) Températures extrêmes ;
\n
d) Bruit ;
\n
3° Certains rythmes de travail :
\n
a) Travail de nuit dans les conditions fixées aux articles L. 3122-2 à L. 3122-5 ;
\n
b) Travail en équipes successives alternantes ;
\n
c) Travail répétitif caractérisé par la réalisation de travaux impliquant l'exécution de mouvements répétés, sollicitant tout ou partie du membre supérieur, à une fréquence élevée et sous cadence contrainte.
\n
II.-Un décret précise les facteurs de risques mentionnés au I.

" } }, "LEGIARTI000036426607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426607", "URL": "article/LEGI/ARTI/00/00/36/42/66/LEGIARTI000036426607.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Le paragraphe II de l'article 51 de la loi n° 2016-1918 du 29 décembre 2016 est abrogé par le 1° du II de l'article 15 de la loi n° 2016-1837 du 30 décembre 2017.

Conformément au III du même article 51 modifié par la loi n° 2017-1837 du 30 décembre 2017, chaque année, le Gouvernement remet au Parlement avant le 30 septembre un rapport ayant pour objet l'analyse de la variation tant du produit de cotisation sur la valeur ajoutée des entreprises que de sa répartition entre régions et départements en vue d'une modification de ses modalités de répartition à compter du 1er janvier 2019.

Conformément aux dispositions du III de l'article 15 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions du troisième alinéa et celles de la dernière phrase du sixième alinéa du III de l'article 1586 octies telles qu'elles résultent des a et b du 2° du I du même article 15, s'appliquent à la cotisation sur la valeur ajoutée des entreprises due par les contribuables au titre de 2018 et des années suivantes et à celle versée par l'Etat aux collectivités territoriales et aux établissements publics de coopération intercommunale à fiscalité propre à compter du 1er janvier 2018.

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art. 1586 nonies (VT)", "@sens": "cible", "@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": "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": "LEGIARTI000027978308", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313549", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214450", "@num": "328 G quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quinquies (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": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000006444162", "@num": "1844-5", "#text": "Code civil - art. 1844-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@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": "LEGIARTI000021641652", "@fin": "2010-05-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202118", "@fin": "2011-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380911", "@fin": "2011-06-12", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188870", "@fin": "2012-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092002", "@fin": "2013-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949674", "@fin": "2013-06-07", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517654", "@fin": "2014-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419463", "@fin": "2014-07-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028724350", "@fin": "2017-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816165", "@fin": "2018-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426607", "@fin": "2021-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042909509", "@fin": "2030-01-01", "@num": "1586 octies", "@etat": "ABROGE_DIFF", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. 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.

Un décret précise les conditions d'application du présent 1.

2. En cas de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, de cession ou de cessation d'entreprise ou de l'exercice d'une profession commerciale, d'ouverture d'une procédure de sauvegarde, de redressement ou de liquidation judiciaires, ou de décès du contribuable, les déclarations mentionnées au 1 du présent II et au dernier alinéa de l'article 1679 septies doivent être souscrites dans un délai de soixante jours décompté soit dans les conditions prévues, selon le cas, aux 1 ou 4 de l'article 201 ou au 1 de l'article 202 soit au jour du jugement d'ouverture de la procédure collective.

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.

Pour l'application du deuxième alinéa, 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 5 et la valeur locative des immobilisations industrielles évaluées dans les conditions prévues aux mêmes articles 1499 et 1501 est pondérée par un coefficient de 21.

Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

3° Les déclarations mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies doivent être déposées au lieu de dépôt de la déclaration de résultat.

" } }, "LEGIARTI000042909509": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1586 octies", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2030-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042909509", "URL": "article/LEGI/ARTI/00/00/42/90/95/LEGIARTI000042909509.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du VI de l'article 29 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions s'appliquent à la cotisation sur la valeur ajoutée des entreprises due par les contribuables au titre de 2021 et des années suivantes et à celle versée par l'Etat aux collectivités territoriales et établissements publics de coopération intercommunale à fiscalité propre à compter du 1er janvier 2022.

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art. 51 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGITEXT000044352878", "#text": "Décret n°2021-1513 du 22 novembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044352371", "@nortexte": "ECOE2112877D", "@numtexte": "2021-1513", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-22" }, { "@id": "LEGIARTI000051215990", "@num": "55", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000047543553", "@num": "1", "#text": "Décret n°2023-364 du 13 mai 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047541914", "@nortexte": "ECOE2307694D", "@numtexte": "2023-364", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-13" }, { "@id": "LEGIARTI000048475019", "@num": "1", "#text": "Décret n°2023-1101 du 27 novembre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048473137", "@nortexte": "ECOE2326049D", "@numtexte": "2023-1101", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-11-27" }, { "@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": "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": "LEGIARTI000051219201", "@num": "1379", "#text": "Code général des impôts, CGI. - art. 1379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311676", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311704", "@num": "1475", "#text": "Code général des impôts, CGI. - art. 1475", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909605", "@num": "1499", "#text": "Code général des impôts, CGI. - art. 1499 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311732", "@num": "1501", "#text": "Code général des impôts, CGI. - art. 1501", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577243", "@num": "1519 D", "#text": "Code général des impôts, CGI. - art. 1519 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577308", "@num": "1519 E", "#text": "Code général des impôts, CGI. - art. 1519 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021577418", "@num": "1519 F", "#text": "Code général des impôts, CGI. - art. 1519 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000049641299", "@num": "1586 nonies", "#text": "Code général des impôts, CGI. - art. 1586 nonies (VT)", "@sens": "cible", "@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": "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": "LEGIARTI000027978308", "@num": "1647-0 B septies", "#text": "Code général des impôts, CGI. - art. 1647-0 B septies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313549", "@num": "1679 septies", "#text": "Code général des impôts, CGI. - art. 1679 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092026", "@num": "1770 decies", "#text": "Code général des impôts, CGI. - art. 1770 decies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@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": "LEGIARTI000024633723", "@num": "328 G nonies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327761", "@num": "328 G octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024214450", "@num": "328 G quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quinquies (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": "LEGIARTI000044353668", "@num": "344 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "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": "LEGIARTI000006444162", "@num": "1844-5", "#text": "Code civil - art. 1844-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@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": "LEGIARTI000021641652", "@fin": "2010-05-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202118", "@fin": "2011-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380911", "@fin": "2011-06-12", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188870", "@fin": "2012-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092002", "@fin": "2013-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949674", "@fin": "2013-06-07", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517654", "@fin": "2014-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419463", "@fin": "2014-07-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028724350", "@fin": "2017-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816165", "@fin": "2018-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426607", "@fin": "2021-01-01", "@num": "1586 octies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000042909509", "@fin": "2030-01-01", "@num": "1586 octies", "@etat": "ABROGE_DIFF", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – 1. 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.

Un décret précise les conditions d'application du présent 1.

2. En cas de transmission universelle du patrimoine mentionnée à l'article 1844-5 du code civil, de cession ou de cessation d'entreprise ou de l'exercice d'une profession commerciale, d'ouverture d'une procédure de sauvegarde, de redressement ou de liquidation judiciaires, ou de décès du contribuable, les déclarations mentionnées au 1 du présent II et au dernier alinéa de l'article 1679 septies doivent être souscrites dans un délai de soixante jours décompté soit dans les conditions prévues, selon le cas, aux 1 ou 4 de l'article 201 ou au 1 de l'article 202 soit au jour du jugement d'ouverture de la procédure collective.

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.

Pour l'application du deuxième alinéa, 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 5 et la valeur locative des immobilisations industrielles est pondérée par un coefficient de 42 pour celles évaluées dans les conditions prévues à l'article 1499 et par un coefficient de 21 pour celles évaluées dans les conditions prévues à l'article 1501.

Lorsque la déclaration par établissement mentionnée au II fait défaut, la valeur ajoutée du contribuable est répartie entre les communes à partir des éléments mentionnés dans la déclaration de l'année précédente. A 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. Dans ce second cas, la valeur locative des immobilisations industrielles est pondérée par un coefficient de 42 pour celles évaluées dans les conditions prévues à l'article 1499 et par un coefficient de 21 pour celles évaluées dans les conditions prévues à l'article 1501.

Pour les contribuables qui n'emploient aucun salarié en France et ne disposent d'aucun établissement en France mais qui y exercent une activité de location d'immeubles ou de vente d'immeubles :

1° Leur valeur ajoutée est répartie entre les lieux de situation de chaque immeuble donné en location ou vendu au prorata de la valeur locative foncière de chacun de ces immeubles ;

2° L'entreprise doit mentionner l'adresse des immeubles loués ou vendus dans la déclaration mentionnée au 1 du II ;

3° Les déclarations mentionnées au 1 du II du présent article et au dernier alinéa de l'article 1679 septies doivent être déposées au lieu de dépôt de la déclaration de résultat.

" } }, "LEGIARTI000048121618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-15", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048121618", "URL": "article/LEGI/ARTI/00/00/48/12/16/LEGIARTI000048121618.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGITEXT000021975581", "#text": "Arrêté du 5 mars 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021973757", "@nortexte": "ECES1006387A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-05" }, { "@id": "LEGITEXT000031183206", "#text": "Arrêté du 19 février 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "#text": "CGI 240", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 39", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000022754265", "#text": "Décret n°2010-1003\n du 27 août 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022749003", "@nortexte": "BCRS1018016D", "@numtexte": "2010-1003", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-27" }, { "@id": "LEGITEXT000023823875", "#text": "Arrêté du 9 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023823300", "@nortexte": "BCRE1107838A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-09" }, { "@id": "LEGITEXT000024660892", "#text": "Arrêté du 21 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024659222", "@nortexte": "EFIS1125542A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-21" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000031694077", "@num": "2", "#text": "Décret n°2015-1754 du 23 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031690520", "@nortexte": "OMES1529726D", "@numtexte": "2015-1754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-23" }, { "@id": "LEGIARTI000031694085", "@num": "6", "#text": "Décret n°2015-1754 du 23 décembre 2015 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000031690520", "@nortexte": "OMES1529726D", "@numtexte": "2015-1754", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-23" }, { "@id": "LEGITEXT000033235373", "#text": "Décret n°2016-1361 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033234434", "@nortexte": "ECFE1621563D", "@numtexte": "2016-1361", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033464515", "@num": "1", "#text": "Décret n°2016-1567 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033451485", "@nortexte": "ECFS1621474D", "@numtexte": "2016-1567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGITEXT000050737555", "#text": "Décret n°2024-1144 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731848", "@nortexte": "LRUL2428800D", "@numtexte": "2024-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000028672908", "@num": "R313-2", "#text": "Code de la construction et de l'habitation. - 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R313-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018503558", "@num": "D133-10", "#text": "Code de la sécurité sociale. - art. D133-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022287668", "@num": "D133-13-12", "#text": "Code de la sécurité sociale. - art. D133-13-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033232256", "@num": "D133-9-1", "#text": "Code de la sécurité sociale. - art. 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D1442-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034527451", "@num": "D1442-10-5", "#text": "Code du travail - art. D1442-10-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036482996", "@num": "D7233-11", "#text": "Code du travail - art. D7233-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293361", "@num": "L7122-24", "#text": "Code du travail - art. L7122-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028975977", "@num": "R1522-13", "#text": "Code du travail - art. 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D7125-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031695353", "@num": "D7227-32", "#text": "Code général des collectivités territoriales - art. D7227-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596276", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309164", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309168", "@num": "241", "#text": "Code général des impôts, CGI. - art. 241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302588", "@num": "87 A", "#text": "Code général des impôts, CGI. - art. 87 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981496", "@num": "88", "#text": "Code général des impôts, CGI. - art. 88 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812125", "@num": "89", "#text": "Code général des impôts, CGI. - art. 89 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751920", "@num": "89 A", "#text": "Code général des impôts, CGI. - art. 89 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028672933", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975270", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975344", "@num": "38 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975350", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737239", "@num": "39 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520134", "@num": "39 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240610", "@num": "39-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030975293", "@num": "41 V bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 V bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642252", "@num": "144", "#text": "Code général des impôts, annexe II, CGIANII. - art. 144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048684686", "@num": "L712-1", "#text": "Code rural et de la pêche maritime - art. 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Toute personne physique ou morale versant des traitements, émoluments, salaires ou rétributions imposables est tenue de remettre, dans le courant du mois de janvier de chaque année, au directeur des contributions directes du lieu de son domicile ou du siège de l’établissement ou du bureau qui en a effectué le payement, une déclaration dont le contenu est fixé par décret.

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

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

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

" } } }, "article_lien": [ { "article_id": "LEGIARTI000024188870", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025092002", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026949674", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028724350", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030751932", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033816165", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036426607", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023380911", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000035640694", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034737574", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000034737743", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000028419463", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031086913", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027517654", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042909509", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022171734", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022202118", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006307131", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028495804", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006902667", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033020675", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033476634", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006307129", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023077598", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048121618", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033508978", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006307130", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021641652", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049509456", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006743980", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006743981", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033476678", "cible": true, "cidtexte": "JORFTEXT000033451485", "id": "LEGIARTI000033464515", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033464515", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2016-1567 du 21 novembre 2016 relatif à la généralisation de la déclaration sociale nominative)