{ "article": { "LEGIARTI000037054546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-38", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000037054546", "URL": "article/LEGI/ARTI/00/00/37/05/45/LEGIARTI000037054546.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000037054331", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054341", "@num": "L137-36", "#text": "Code de la sécurité sociale. - art. L137-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054348", "@num": "L137-37", "#text": "Code de la sécurité sociale. - art. L137-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037054197", "@fin": "2999-01-01", "#text": "Section 13 : Contribution sociale de solidarité à la charge des sociétés", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037054546", "@fin": "2999-01-01", "@num": "L137-38", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les majorations mentionnées à l'article L. 137-35, au I de l'article L. 137-36 et à l'article L. 137-37 sont applicables dans le cadre de la taxation d'office à titre provisionnel prévue pour le recouvrement de la contribution sociale de solidarité.

" } }, "LEGIARTI000023264195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L651-5-6", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2010-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000023264195", "URL": "article/LEGI/ARTI/00/00/23/26/41/LEGIARTI000023264195.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023262304", "@num": "44", "#text": "LOI n°2010-1594\n du 20 décembre 2010 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000023261006", "@nortexte": "BCRX1024856L", "@numtexte": "2010-1594", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-20" }, { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000037054546", "@num": "L137-38", "#text": "Code de la sécurité sociale. - art. L137-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743871", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264188", "@num": "L651-5-5", "#text": "Code de la sécurité sociale. - art. L651-5-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172746", "@fin": "2018-06-14", "#text": "Section 1 : Contribution sociale de solidarité à la charge des sociétés.", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156219", "@fin": "2018-06-14", "#text": "Chapitre 1er : Contributions d'équilibre", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063000", "@fin": "2999-01-01", "#text": "Chapitre 1er : Champ d'application - affiliation", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141673", "@fin": "2018-06-14", "#text": "Titre 5 : Dispositions communes à l'assurance maladie, maternité et à l'assurance vieillesse", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000037063002", "@fin": "2999-01-01", "#text": "Titre V : Assurance vieillesse et invalidité-décès des avocats", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126901", "@fin": "2018-01-01", "#text": "Livre 6 : Régimes des travailleurs non salariés", "@debut": "1985-12-21" }, { "@id": "LEGISCTA000036391028", "@fin": "2999-01-01", "#text": "Livre VI : Dispositions applicables aux travailleurs indépendants", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023264195", "@fin": "2018-06-14", "@num": "L651-5-6", "@etat": "TRANSFERE", "@debut": "2010-12-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les majorations mentionnées à l'article L. 651-5-3, au I de l'article L. 651-5-4 et à l'article L. 651-5-5 sont applicables dans le cadre de la taxation d'office à titre provisionnel prévue pour le recouvrement de la contribution sociale de solidarité." } }, "LEGIARTI000037051645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037051645", "URL": "article/LEGI/ARTI/00/00/37/05/16/LEGIARTI000037051645.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037062911", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062903", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006172746", "#text": "Code de la sécurité sociale. - Section 1 : Contribution sociale de solidarité ... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037054197", "#text": "Code de la sécurité sociale. - Section 13 : Contribution sociale de solidarité... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062862", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054263", "@num": "L137-30", "#text": "Code de la sécurité sociale. - art. L137-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054484", "@num": "L137-33", "#text": "Code de la sécurité sociale. - art. L137-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054505", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054540", "@num": "L137-36", "#text": "Code de la sécurité sociale. - art. L137-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054348", "@num": "L137-37", "#text": "Code de la sécurité sociale. - art. L137-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054546", "@num": "L137-38", "#text": "Code de la sécurité sociale. - art. L137-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054563", "@num": "L137-39", "#text": "Code de la sécurité sociale. - art. L137-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062827", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034387625", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011950", "@num": "L651-2", "#text": "Code de la sécurité sociale. - art. L651-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390544", "@num": "L651-2-1", "#text": "Code de la sécurité sociale. - art. L651-2-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390530", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743858", "@num": "L651-4", "#text": "Code de la sécurité sociale. - art. L651-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264188", "@num": "L651-5-5", "#text": "Code de la sécurité sociale. - art. L651-5-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962143", "@num": "L651-6", "#text": "Code de la sécurité sociale. - art. L651-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713030", "@num": "L651-7", "#text": "Code de la sécurité sociale. - art. L651-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743880", "@num": "L651-8", "#text": "Code de la sécurité sociale. - art. L651-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037051001", "@nor": "SSAS1810700R", "@num": "2018-470", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2018-470 du 12 juin 2018 procédant au regroupement et à la mise en cohérence des dispositions du code de la sécurité sociale applicables aux travailleurs indépendants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037051001", "@c_titre_court": "Ordonnance n° 2018-470 du 12 juin 2018" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2018-470 du 12 juin 2018 procédant au regroupement et à la mise en cohérence des dispositions du code de la sécurité sociale applicables aux travailleurs indépendants", "@debut": "2018-06-14", "@id_txt": "LEGITEXT000037051640", "@c_titre_court": "Ordonnance n°2018-470 du 12 juin 2018" } ], "@ministere": "Ministère des solidarités et de la santé", "@date_publi": "2018-06-13", "@date_signature": "2018-06-12", "@num_parution_jo": "0134" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037051645", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037051004", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L651-1, Art. L137-30, Art. L651-2, Art. L137-31, Art. L651-3, Art. L137-32, Art. L651-5, Art. L137-33, Art. L651-5-1, Art. L137-34, Art. L651-5-3, Art. L137-35, Art. L651-5-4, Art. L137-36, Art. L651-5-5, Art. L137-37, Art. L651-5-6, Art. L137-38, Art. L651-9, Art. L137-39
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 39\n
\n

- Livre des procédures fiscales
\n Art. L152 B\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Section 13 : Contribution sociale de solidarité à la charge des sociétés\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L651-2-1, Art. L651-4, Art. L651-6, Art. L651-7, Art. L651-8, Sct. Section 1 : Contribution sociale de solidarité à la charge des sociétés.\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L137-32, Art. L137-33, Art. L137-34, Art. L137-35, Art. L137-36, Art. L137-38, Art. L137-39, Art. L131-7, Art. L241-3\n
\n

\n
" } }, "LEGIARTI000037054348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-37", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000037054348", "URL": "article/LEGI/ARTI/00/00/37/05/43/LEGIARTI000037054348.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000037054546", "@num": "L137-38", "#text": "Code de la sécurité sociale. - art. L137-38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264188", "@num": "L651-5-5", "#text": "Code de la sécurité sociale. - art. L651-5-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480864", "@num": "R243-19", "#text": "Code de la sécurité sociale. - art. R243-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037054197", "@fin": "2999-01-01", "#text": "Section 13 : Contribution sociale de solidarité à la charge des sociétés", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037054348", "@fin": "2999-01-01", "@num": "L137-37", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Une majoration fixée dans la limite de 10 % est appliquée de plein droit à la contribution sociale de solidarité qui n'a pas été acquittée aux dates limites de versement de la contribution. Toute contribution restée impayée plus d'un an après ces dates est augmentée de plein droit d'une nouvelle majoration fixée dans la limite de 4,8 % par année ou par fraction d'année de retard." } }, "LEGIARTI000037054505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-35", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000037054505", "URL": "article/LEGI/ARTI/00/00/37/05/45/LEGIARTI000037054505.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000041918207", "@num": "D137-33", "#text": "Code de la sécurité sociale. - art. 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L651-5-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037054197", "@fin": "2999-01-01", "#text": "Section 13 : Contribution sociale de solidarité à la charge des sociétés", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037054505", "@fin": "2999-01-01", "@num": "L137-35", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les sociétés, entreprises et établissements dont le chiffre d'affaires défini à l'article L. 137-33 est supérieur au montant de l'abattement mentionné au premier alinéa de l'article L. 137-32 sont tenues d'effectuer la déclaration prévue à l'article L. 137-33 et le paiement de la contribution sociale de solidarité par voie dématérialisée auprès de l'organisme chargé du recouvrement de la contribution au plus tard le 15 mai de l'année qui suit celle au cours de laquelle a été réalisé le chiffre d'affaires sur lequel la contribution est assise. Pour se conformer à cette obligation, les sociétés, entreprises et établissements utilisent les services de télédéclaration et de télérèglement mis à disposition dans les conditions prévues à l'article L. 133-5.

Lorsque la transmission de la déclaration n'est pas faite suivant les modalités définies à l'alinéa précédent, il est appliqué une majoration de 0,2 % du montant de la contribution sociale de solidarité dont est redevable la société, l'entreprise ou l'établissement.

Il est également appliqué une majoration de 0,2 % du montant des sommes dont le versement a été effectué dans des conditions différentes de celles prévues au premier alinéa.

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I. ― Le défaut de production par le redevable, dans les délais prescrits, de la déclaration de son chiffre d'affaires prévue à l'article L. 137-33 entraîne l'application d'une majoration fixée dans la limite de 10 % du montant de la contribution mise à sa charge ou résultant de la déclaration produite tardivement.

II. ― Une majoration identique à celle mentionnée au I du présent article est applicable sur le supplément de contribution mis à la charge du redevable en cas d'application des rectifications mentionnées au IV de l'article L. 137-34.

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Article L137-38 AUTONOME VIGUEUR, en vigueur depuis le 14/06/2018 (Code de la sécurité sociale)