{ "article": { "LEGIARTI000037400634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037400634", "URL": "article/LEGI/ARTI/00/00/37/40/06/LEGIARTI000037400634.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000037400738", "#text": "Code de commerce - ANNEXE 4-2 (ANNEXE À L'ARTICLE A. 444-203) (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030985094", "@num": "L444-1", "#text": "Code de commerce - art. L444-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741027", "@num": "L114-12", "#text": "Code de la sécurité sociale. - art. L114-12", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740111", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740254", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006746965", "@num": "R131-1", "#text": "Code de la sécurité sociale. - art. R131-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "titre IV bis de la partie législative du code de commerce", "@sens": "source", "@typelien": "CITATION" }, { "#text": "titre IV bis de la partie législative du code de commerce", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037399783", "@nor": "ECOC1818571A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 11 septembre 2018 relatif au recueil de données et d'informations auprès de certains professionnels du droit", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037399783", "@c_titre_court": "Arrêté du 11 septembre 2018" }, { "@fin": "2999-01-01", "#text": "Arrêté du 11 septembre 2018 relatif au recueil de données et d'informations auprès de certains professionnels du droit", "@debut": "2018-09-15", "@id_txt": "LEGITEXT000037400625", "@c_titre_court": "Arrêté du 11 septembre 2018" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2018-09-14", "@date_signature": "2018-09-11", "@num_parution_jo": "0212" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037400634", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037399794", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code de commerce
\n Sct. ANNEXE 4-2 (ANNEXE À L'ARTICLE A. 444-203), Art. Annexe 4-2\n
\n

\n
" } }, "LEGIARTI000006740111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-02-05", "DATE_DEBUT": "1995-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006740111", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740111.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026885080", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@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": "LEGIARTI000006314593", "@num": "33", "#text": "Loi n°94-126 du 11 février 1994 - art. 33 (V) JORF 13 février 1994 en vigueur le 1er janvier 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027825575", "@nortexte": "AFSS1320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-30" }, { "@id": "LEGIARTI000036536276", "#text": "Arrêté du 22 décembre 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000036251923", "@nortexte": "SSAS1736341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 238 bis HA, 238 bis HC, 39, 44 quater, 44 sexies, 44 septies, 154 bis, 158", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038354847", "@num": "1", "#text": "Décret n°2019-288 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038353912", "@nortexte": "SSAS1906339D", "@numtexte": "2019-288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000038433836", "@num": "1", "#text": "Décret n°2019-386 du 29 avril 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038431204", "@nortexte": "SSAS1904660D", "@numtexte": "2019-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-29" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022296606", "@num": "R4031-44", "#text": "Code de la santé publique - art. R4031-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038405807", "@num": "D131-7", "#text": "Code de la sécurité sociale. - art. D131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735217", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. 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D635-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721534", "@num": "D635-12", "#text": "Code de la sécurité sociale. - art. D635-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738357", "@num": "D635-17", "#text": "Code de la sécurité sociale. - art. D635-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020032159", "@num": "D635-2", "#text": "Code de la sécurité sociale. - art. 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
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Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies et 44 septies, au deuxième alinéa de l'article 154 bis, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
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Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies et 44 septies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
\n
Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
\n
Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
\n
Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
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Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
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Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
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Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
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Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
" } }, "LEGIARTI000006740116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2003-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006740116", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAF" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-721 2003-08-01 art. 35 III : les dispositions du présent article sont applicables aux cotisations et contributions afférentes aux années 2004 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026885080", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@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": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000006314713", "@num": "35", "#text": "Loi n°2003-721 du 1 août 2003 - art. 35 (V) JORF 5 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027825575", "@nortexte": "AFSS1320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-30" }, { "@id": "LEGIARTI000036536276", "#text": "Arrêté du 22 décembre 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000036251923", "@nortexte": "SSAS1736341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 154 bis, 238 bis HA, 238 bis HC, 39, 102 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038354847", "@num": "1", "#text": "Décret n°2019-288 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038353912", "@nortexte": "SSAS1906339D", "@numtexte": "2019-288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000038433836", "@num": "1", "#text": "Décret n°2019-386 du 29 avril 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038431204", "@nortexte": "SSAS1904660D", "@numtexte": "2019-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-29" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022296606", "@num": "R4031-44", "#text": "Code de la santé publique - art. 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D621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679591", "@num": "D621-5", "#text": "Code de la sécurité sociale. - art. D621-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966755", "@num": "D632-1", "#text": "Code de la sécurité sociale. - art. D632-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737927", "@num": "D633-15", "#text": "Code de la sécurité sociale. - art. D633-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838330", "@num": "D633-2", "#text": "Code de la sécurité sociale. - art. 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
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Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au sixième alinéa de l'article 62, au deuxième alinéa de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
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Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
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Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
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Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
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Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740117": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-20", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006740117", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740117.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAG" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026885080", "@num": "2", "#text": "Décret n°49-579 du 22 avril 1949 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000300433", "@numtexte": "49-579", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000038358500", "@num": "2", "#text": "Décret n°49-580 du 22 avril 1949 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000483996", "@numtexte": "49-580", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-04-22" }, { "@id": "LEGIARTI000044223137", "@num": "2", "#text": "Décret n°50-1318 du 21 octobre 1950 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675970", "@numtexte": "50-1318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-10-21" }, { "@id": "LEGIARTI000026885098", "@num": "2", "#text": "Décret n°53-506 du 21 mai 1953 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670150", "@numtexte": "53-506", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-05-21" }, { "@id": "LEGIARTI000026885102", "@num": "2", "#text": "Décret n°55-1390 du 18 octobre 1955 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@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": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V) JORF 19 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027825575", "@nortexte": "AFSS1320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-30" }, { "@id": "LEGIARTI000036536276", "#text": "Arrêté du 22 décembre 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000036251923", "@nortexte": "SSAS1736341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 154 bis, 238 bis HA, 238 bis HC, 39, 102 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038354847", "@num": "1", "#text": "Décret n°2019-288 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038353912", "@nortexte": "SSAS1906339D", "@numtexte": "2019-288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000038433836", "@num": "1", "#text": "Décret n°2019-386 du 29 avril 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038431204", "@nortexte": "SSAS1904660D", "@numtexte": "2019-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-29" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022296606", "@num": "R4031-44", "#text": "Code de la santé publique - art. R4031-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L635-1, 44 quater, 44 sexies, 44 septies, 44 octies, 158, L131-6-1, 50-0, 9", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038405807", "@num": "D131-7", "#text": "Code de la sécurité sociale. - art. D131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735217", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020528910", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967517", "@num": "D611-1", "#text": "Code de la sécurité sociale. - art. D611-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629802", "@num": "D612-2", "#text": "Code de la sécurité sociale. - art. D612-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738306", "@num": "D612-20", "#text": "Code de la sécurité sociale. - art. D612-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026885423", "@num": "D612-7", "#text": "Code de la sécurité sociale. - art. D612-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966324", "@num": "D613-1", "#text": "Code de la sécurité sociale. - art. D613-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038622142", "@num": "D613-21", "#text": "Code de la sécurité sociale. - art. D613-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966835", "@num": "D621-1", "#text": "Code de la sécurité sociale. - art. D621-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904592", "@num": "D621-2", "#text": "Code de la sécurité sociale. - art. D621-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904537", "@num": "D621-3", "#text": "Code de la sécurité sociale. - art. D621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679591", "@num": "D621-5", "#text": "Code de la sécurité sociale. - art. D621-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966755", "@num": "D632-1", "#text": "Code de la sécurité sociale. - art. D632-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737927", "@num": "D633-15", "#text": "Code de la sécurité sociale. - art. D633-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838330", "@num": "D633-2", "#text": "Code de la sécurité sociale. - art. D633-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737896", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091405", "@num": "D635-10", "#text": "Code de la sécurité sociale. - art. D635-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721534", "@num": "D635-12", "#text": "Code de la sécurité sociale. - art. D635-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738357", "@num": "D635-17", "#text": "Code de la sécurité sociale. - art. D635-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020032159", "@num": "D635-2", "#text": "Code de la sécurité sociale. - art. D635-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904651", "@num": "D642-3", "#text": "Code de la sécurité sociale. - art. D642-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629904", "@num": "D722-2", "#text": "Code de la sécurité sociale. - art. D722-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786826", "@num": "D742-41", "#text": "Code de la sécurité sociale. - art. D742-41 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034731677", "@num": "D756-4", "#text": "Code de la sécurité sociale. - art. D756-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953347", "@num": "L131-6-1", "#text": "Code de la sécurité sociale. - art. L131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683656", "@num": "L131-9", "#text": "Code de la sécurité sociale. - art. L131-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741085", "@num": "L133-6", "#text": "Code de la sécurité sociale. - art. L133-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287176", "@num": "L133-6-2", "#text": "Code de la sécurité sociale. - art. L133-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029108949", "@num": "L133-6-7", "#text": "Code de la sécurité sociale. - art. L133-6-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109125", "@num": "L133-6-7-2", "#text": "Code de la sécurité sociale. - art. L133-6-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541426", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074479", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037310142", "@num": "L217-7-1", "#text": "Code de la sécurité sociale. - art. L217-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713021", "@num": "L242-11", "#text": "Code de la sécurité sociale. - art. L242-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031688300", "@num": "L612-3", "#text": "Code de la sécurité sociale. - art. L612-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032744415", "@num": "L612-4", "#text": "Code de la sécurité sociale. - art. L612-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036391108", "@num": "L613-3", "#text": "Code de la sécurité sociale. - art. L613-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046193982", "@num": "L621-1", "#text": "Code de la sécurité sociale. - art. 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
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Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis et aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
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Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
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Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Elles font l'objet d'un ajustement provisionnel calculé en pourcentage du revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
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Par dérogation au précédent alinéa, la cotisation peut, à la demande de l'assuré, être calculée à titre provisionnel sur la base d'une assiette forfaitaire inférieure, dès lors que les éléments d'appréciation fournis par celui-ci sur l'importance de ses revenus professionnels, au cours de l'année au titre de laquelle la cotisation est due, établissent que ces revenus sont inférieurs à l'assiette retenue en application de cet alinéa.
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Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
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Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-03", "DATE_DEBUT": "2003-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006740118", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740118.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAH" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
Nota : Ordonnance 2003-1213 2003-12-18 art. 4 IV : les dispositions du présent article sont applicables aux cotisations et contributions dues à compter du 1er janvier 2004.
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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@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": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006660024", "@num": "4", "#text": "Ordonnance n°2003-1213 du 18 décembre 2003 - art. 4 (VT) JORF 20 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000796475", "@nortexte": "SOCX0300183R", "@numtexte": "2003-1213", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027825575", "@nortexte": "AFSS1320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-30" }, { "@id": "LEGIARTI000036536276", "#text": "Arrêté du 22 décembre 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000036251923", "@nortexte": "SSAS1736341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 154 bis, 238 bis HA, 238 bis HC, 39, 102 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038354847", "@num": "1", "#text": "Décret n°2019-288 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038353912", "@nortexte": "SSAS1906339D", "@numtexte": "2019-288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000038433836", "@num": "1", "#text": "Décret n°2019-386 du 29 avril 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038431204", "@nortexte": "SSAS1904660D", "@numtexte": "2019-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-29" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022296606", "@num": "R4031-44", "#text": "Code de la santé publique - art. R4031-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L635-1, 44 quater, 44 sexies, 44 septies, 44 octies, 158, L244-3, L244-9, L131-6-1, 50-0, 9", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038405807", "@num": "D131-7", "#text": "Code de la sécurité sociale. - art. D131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735217", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020528910", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967517", "@num": "D611-1", "#text": "Code de la sécurité sociale. - art. D611-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629802", "@num": "D612-2", "#text": "Code de la sécurité sociale. - art. D612-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738306", "@num": "D612-20", "#text": "Code de la sécurité sociale. - art. D612-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026885423", "@num": "D612-7", "#text": "Code de la sécurité sociale. - art. D612-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966324", "@num": "D613-1", "#text": "Code de la sécurité sociale. - art. D613-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038622142", "@num": "D613-21", "#text": "Code de la sécurité sociale. - art. D613-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966835", "@num": "D621-1", "#text": "Code de la sécurité sociale. - art. D621-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904592", "@num": "D621-2", "#text": "Code de la sécurité sociale. - art. D621-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904537", "@num": "D621-3", "#text": "Code de la sécurité sociale. - art. D621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679591", "@num": "D621-5", "#text": "Code de la sécurité sociale. - art. D621-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966755", "@num": "D632-1", "#text": "Code de la sécurité sociale. - art. D632-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737927", "@num": "D633-15", "#text": "Code de la sécurité sociale. - art. D633-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838330", "@num": "D633-2", "#text": "Code de la sécurité sociale. - art. D633-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737896", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091405", "@num": "D635-10", "#text": "Code de la sécurité sociale. - art. D635-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721534", "@num": "D635-12", "#text": "Code de la sécurité sociale. - art. D635-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738357", "@num": "D635-17", "#text": "Code de la sécurité sociale. - art. D635-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020032159", "@num": "D635-2", "#text": "Code de la sécurité sociale. - art. D635-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904651", "@num": "D642-3", "#text": "Code de la sécurité sociale. - art. D642-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629904", "@num": "D722-2", "#text": "Code de la sécurité sociale. - art. D722-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786826", "@num": "D742-41", "#text": "Code de la sécurité sociale. - art. D742-41 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034731677", "@num": "D756-4", "#text": "Code de la sécurité sociale. - art. D756-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953347", "@num": "L131-6-1", "#text": "Code de la sécurité sociale. - art. L131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683656", "@num": "L131-9", "#text": "Code de la sécurité sociale. - art. L131-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741085", "@num": "L133-6", "#text": "Code de la sécurité sociale. - art. L133-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287176", "@num": "L133-6-2", "#text": "Code de la sécurité sociale. - art. L133-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029108949", "@num": "L133-6-7", "#text": "Code de la sécurité sociale. - art. L133-6-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109125", "@num": "L133-6-7-2", "#text": "Code de la sécurité sociale. - art. L133-6-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541426", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074479", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037310142", "@num": "L217-7-1", "#text": "Code de la sécurité sociale. - art. L217-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713021", "@num": "L242-11", "#text": "Code de la sécurité sociale. - art. L242-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742100", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031688300", "@num": "L612-3", "#text": "Code de la sécurité sociale. - art. L612-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032744415", "@num": "L612-4", "#text": "Code de la sécurité sociale. - art. 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
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Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis et aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme.
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Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
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Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
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Le montant des acomptes provisionnels de cotisations sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
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Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
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Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740119": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2005-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006740119", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740119.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAI" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
Nota : Ordonnance 2003-1213 2003-12-18 art. 4 IV : les dispositions du présent article sont applicables aux cotisations et contributions dues à compter du 1er janvier 2004.
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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@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": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000734833", "@nortexte": "ACVA9510005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-01-19" }, { "@id": "LEGITEXT000005617797", "#text": "Décret n°95-158 du 15 février 1995", "@sens": "cible", "@cidtexte": "JORFTEXT000000551518", "@nortexte": "SPSS9500079D", "@numtexte": "95-158", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-15" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006522389", "@num": "10", "#text": "Loi n°2005-882 du 2 août 2005 - art. 10 (V) JORF 3 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000034762381", "@num": "2", "#text": "Décret n°2007-458 du 25 mars 2007 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000824512", "@nortexte": "SANS0721015D", "@numtexte": "2007-458", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000037256720", "@num": "1", "#text": "Arrêté du 30 mars 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000464188", "@nortexte": "SANS0721128A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000036621382", "#text": "Arrêté du 13 avril 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023909782", "@nortexte": "ETSS1110749A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-13" }, { "@id": "LEGIARTI000025100598", "#text": "Arrêté du 19 décembre 2011 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025046872", "@nortexte": "ETSS1134494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000025090370", "@num": "2", "#text": "Décret n°2011-2038 du 29 décembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055789", "@nortexte": "BCRS1135305D", "@numtexte": "2011-2038", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-29" }, { "@id": "LEGIARTI000027826982", "@num": "Annexe", "#text": "Arrêté du 30 juillet 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027825575", "@nortexte": "AFSS1320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-30" }, { "@id": "LEGIARTI000036536276", "#text": "Arrêté du 22 décembre 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000036251923", "@nortexte": "SSAS1736341A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 154 bis, 238 bis HA, 238 bis HC, 39, 39 octies E, 39 octies F, 102 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000038354847", "@num": "1", "#text": "Décret n°2019-288 du 8 avril 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038353912", "@nortexte": "SSAS1906339D", "@numtexte": "2019-288", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000038433836", "@num": "1", "#text": "Décret n°2019-386 du 29 avril 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038431204", "@nortexte": "SSAS1904660D", "@numtexte": "2019-386", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-29" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022305433", "@num": "A114-0-26", "#text": "Code de la mutualité - art. A114-0-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022296606", "@num": "R4031-44", "#text": "Code de la santé publique - art. R4031-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L635-1, 44 quater, 44 sexies, 44 septies, 44 octies, 158, L244-3, L244-9, L131-6-1, 50-0, 9", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038405807", "@num": "D131-7", "#text": "Code de la sécurité sociale. - art. D131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735217", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020528910", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967517", "@num": "D611-1", "#text": "Code de la sécurité sociale. - art. D611-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629802", "@num": "D612-2", "#text": "Code de la sécurité sociale. - art. D612-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738306", "@num": "D612-20", "#text": "Code de la sécurité sociale. - art. D612-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026885423", "@num": "D612-7", "#text": "Code de la sécurité sociale. - art. D612-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966324", "@num": "D613-1", "#text": "Code de la sécurité sociale. - art. D613-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038622142", "@num": "D613-21", "#text": "Code de la sécurité sociale. - art. D613-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966835", "@num": "D621-1", "#text": "Code de la sécurité sociale. - art. D621-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904592", "@num": "D621-2", "#text": "Code de la sécurité sociale. - art. D621-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904537", "@num": "D621-3", "#text": "Code de la sécurité sociale. - art. D621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679591", "@num": "D621-5", "#text": "Code de la sécurité sociale. - art. D621-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966755", "@num": "D632-1", "#text": "Code de la sécurité sociale. - art. D632-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737927", "@num": "D633-15", "#text": "Code de la sécurité sociale. - art. D633-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838330", "@num": "D633-2", "#text": "Code de la sécurité sociale. - art. D633-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737896", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091405", "@num": "D635-10", "#text": "Code de la sécurité sociale. - art. D635-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721534", "@num": "D635-12", "#text": "Code de la sécurité sociale. - art. D635-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738357", "@num": "D635-17", "#text": "Code de la sécurité sociale. - art. D635-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020032159", "@num": "D635-2", "#text": "Code de la sécurité sociale. - art. D635-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904651", "@num": "D642-3", "#text": "Code de la sécurité sociale. - art. D642-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629904", "@num": "D722-2", "#text": "Code de la sécurité sociale. - art. D722-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786826", "@num": "D742-41", "#text": "Code de la sécurité sociale. - art. D742-41 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034731677", "@num": "D756-4", "#text": "Code de la sécurité sociale. - art. D756-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953347", "@num": "L131-6-1", "#text": "Code de la sécurité sociale. - art. L131-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022357562", "@num": "L131-6-3", "#text": "Code de la sécurité sociale. - art. L131-6-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683656", "@num": "L131-9", "#text": "Code de la sécurité sociale. - art. L131-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741085", "@num": "L133-6", "#text": "Code de la sécurité sociale. - art. L133-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019287176", "@num": "L133-6-2", "#text": "Code de la sécurité sociale. - art. L133-6-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029108949", "@num": "L133-6-7", "#text": "Code de la sécurité sociale. - art. L133-6-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029109125", "@num": "L133-6-7-2", "#text": "Code de la sécurité sociale. - art. L133-6-7-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020541426", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037074479", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037310142", "@num": "L217-7-1", "#text": "Code de la sécurité sociale. - art. L217-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713021", "@num": "L242-11", "#text": "Code de la sécurité sociale. - art. L242-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742100", "@num": "L244-9", "#text": "Code de la sécurité sociale. - art. L244-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031688300", "@num": "L612-3", "#text": "Code de la sécurité sociale. - art. L612-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032744415", "@num": "L612-4", "#text": "Code de la sécurité sociale. - art. 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
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Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant déductions, abattements et exonérations mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs institués dans les conditions fixées par l'article L. 635-1 du présent code par les assurés ayant adhéré auxdits régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle, au 4 bis et aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 et aux articles 238 bis HA et 238 bis HC du code général des impôts. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values à long terme ainsi que des provisions mentionnées aux articles 39 octies E et 39 octies F du code général des impôts.
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Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
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Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
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Le montant des acomptes provisionnels de cotisations sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
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Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
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Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740120": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-06", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006740120", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740120.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAJ" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2006-1640 du 21 décembre 2006 art. 10 IV : les dispositions du présent article s'appliquent pour la première fois pour l'imposition des revenus et le calcul des cotisations et contributions assises sur les revenus de l'année 2006.
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art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000676042", "@numtexte": "55-1390", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "LEGIARTI000026885114", "@num": "4", "#text": "Décret n°72-968 du 27 octobre 1972 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000304093", "@numtexte": "72-968", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000026885122", "@num": "6", "#text": "Décret n°75-891 du 23 septembre 1975 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000683202", "@numtexte": "75-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-09-23" }, { "@id": "LEGIARTI000046813891", "@num": "3 bis", "#text": "Décret n°78-283 du 28 février 1978 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874155", "@numtexte": "78-283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-02-28" }, { "@id": "LEGIARTI000046875038", "@num": "2", "#text": "Décret n°79-262 du 21 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000702512", "@numtexte": "79-262", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-21" }, { "@id": "LEGIARTI000038427708", "@num": "2", "#text": "Décret n°79-265 du 27 mars 1979 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337677", "@numtexte": "79-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-27" }, { "@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": "LEGIARTI000006314583", "@num": "24", "#text": "Loi n°94-126 du 11 février 1994 - art. 24 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "LEGIARTI000006789747", "@num": "24", "#text": "Arrêté du 19 janvier 1995 - 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R4031-44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale 44 sexies, 44 octies, 44 undecies, 151 septies, L244-3, L244-9, L131-6-1, 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038405807", "@num": "D131-7", "#text": "Code de la sécurité sociale. - art. D131-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006735217", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020528910", "@num": "D161-1-1-1", "#text": "Code de la sécurité sociale. - art. D161-1-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041967517", "@num": "D611-1", "#text": "Code de la sécurité sociale. - art. D611-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025629802", "@num": "D612-2", "#text": "Code de la sécurité sociale. - art. D612-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738306", "@num": "D612-20", "#text": "Code de la sécurité sociale. - art. D612-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026885423", "@num": "D612-7", "#text": "Code de la sécurité sociale. - art. D612-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966324", "@num": "D613-1", "#text": "Code de la sécurité sociale. - art. D613-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038622142", "@num": "D613-21", "#text": "Code de la sécurité sociale. - art. D613-21 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966835", "@num": "D621-1", "#text": "Code de la sécurité sociale. - art. D621-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904592", "@num": "D621-2", "#text": "Code de la sécurité sociale. - art. D621-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904537", "@num": "D621-3", "#text": "Code de la sécurité sociale. - art. D621-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036679591", "@num": "D621-5", "#text": "Code de la sécurité sociale. - art. D621-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041966755", "@num": "D632-1", "#text": "Code de la sécurité sociale. - art. D632-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737927", "@num": "D633-15", "#text": "Code de la sécurité sociale. - art. D633-15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838330", "@num": "D633-2", "#text": "Code de la sécurité sociale. - art. D633-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006737896", "@num": "D633-6", "#text": "Code de la sécurité sociale. - art. D633-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047961809", "@num": "D634-11-2", "#text": "Code de la sécurité sociale. - art. D634-11-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091405", "@num": "D635-10", "#text": "Code de la sécurité sociale. - art. D635-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721534", "@num": "D635-12", "#text": "Code de la sécurité sociale. - art. D635-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006738357", "@num": "D635-17", "#text": "Code de la sécurité sociale. - art. D635-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020032159", "@num": "D635-2", "#text": "Code de la sécurité sociale. - art. 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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.
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Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant les déductions et exonérations mentionnées aux articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 undecies et 151 septies A et au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs par les assurés ayant adhéré à ces régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts, des plus-values et moins-values professionnelles à long terme, des provisions mentionnées aux articles 39 octies E et 39 octies F du même code et du coefficient multiplicateur mentionné au 7 de l'article 158 du même code.
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Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.
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Les cotisations sont calculées, chaque année, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.
\n
Le montant des acomptes provisionnels de cotisations sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
\n
Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.
\n
Par dérogation aux quatrième et sixième alinéas, et sans préjudice de l'article L. 131-6-1, les travailleurs non salariés imposés suivant le régime visé à l'article 50-0 ou à l'article 102 ter du code général des impôts peuvent demander à ce que leurs cotisations soient, dès l'année au titre de laquelle elles sont dues, calculées sur la base du revenu effectivement réalisé.
" } }, "LEGIARTI000006740121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-03-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006740121", "URL": "article/LEGI/ARTI/00/00/06/74/01/LEGIARTI000006740121.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X131L06AXXAK" } }, "NOTA": { "CONTENU": "
Loi 2007-290 du 5 mars 2007 art. 53 VI : les dispositions du présent article s'appliquent pour la première fois pour le calcul des cotisations assises sur les revenus de l'année 2007.
\n
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Les cotisations d'assurance maladie et maternité et d'allocations familiales des travailleurs non salariés non agricoles et les cotisations d'assurance vieillesse des professions artisanales, industrielles ou commerciales sont assises sur le revenu professionnel non salarié ou, le cas échéant, sur des revenus forfaitaires.

Le revenu professionnel pris en compte est celui retenu pour le calcul de l'impôt sur le revenu avant les déductions et exonérations mentionnées aux articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 undecies et 151 septies A et au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs par les assurés ayant adhéré à ces régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts, des plus-values et moins-values professionnelles à long terme, des provisions mentionnées aux articles 39 octies E et 39 octies F du même code et du coefficient multiplicateur mentionné au 7 de l'article 158 du même code.

Sont également pris en compte, dans les conditions prévues au deuxième alinéa, les revenus tirés de la location de tout ou partie d'un fonds de commerce, d'un établissement artisanal, ou d'un établissement commercial ou industriel muni du mobilier ou du matériel nécessaire à son exploitation, que la location, dans ce dernier cas, comprenne ou non tout ou partie des éléments incorporels du fonds de commerce ou d'industrie, lorsque ces revenus sont perçus par une personne qui réalise des actes de commerce au titre de l'entreprise louée ou y exerce une activité.

Les cotisations sont établies sur une base annuelle. Elles sont calculées, à titre provisionnel, en pourcentage du revenu professionnel de l'avant-dernière année ou des revenus forfaitaires. Lorsque le revenu professionnel est définitivement connu, les cotisations font l'objet d'une régularisation.

Le montant des acomptes provisionnels de cotisations sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.

Sans préjudice du précédent alinéa, les cotisations mentionnées au premier alinéa dues au titre de la première année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder dix-huit fois la valeur de la base mensuelle de calcul des prestations familiales en vigueur au 1er octobre de l'année précédente ; celles dues au titre de la deuxième année civile d'activité sont calculées à titre provisionnel sur une base forfaitaire qui ne peut excéder vingt-sept fois cette valeur.

Par dérogation aux quatrième et sixième alinéas, les travailleurs non salariés susceptibles de bénéficier des régimes définis aux articles 50-0 et 102 ter du code général des impôts peuvent, pour l'année au cours de laquelle débute leur activité professionnelle et les deux années civiles suivantes, demander que l'ensemble des cotisations et contributions de sécurité sociale dont ils sont redevables soient calculées trimestriellement en appliquant au montant de leur chiffre d'affaires ou de leurs revenus non commerciaux effectivement réalisés le trimestre précédent la fraction visée à l'article L. 131-6-2 du présent code. Ce régime reste applicable au titre de l'année civile au cours de laquelle les limites de chiffre d'affaires ou de recettes prévues par les articles précités du code général des impôts sont dépassées.

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Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies et 44 septies, au 4 bis de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts sont ajoutées au bénéfice pour le calcul de la contribution.
\n
Sont soumis à la contribution les bénéfices non commerciaux et les bénéfices industriels et commerciaux au sens des dispositions du code général des impôts qui ne sont pas visés aux articles 128 et 130 de la présente loi, même s'ils ne sont pas visés à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu de l'avant-dernière année précédant celle au titre de laquelle elle est due, revalorisé par application, successivement, du taux d'évolution en moyenne annuelle de l'indice général des prix à la consommation des ménages constaté pour la dernière année et du taux d'évolution en moyenne annuelle du même indice figurant dans le rapport économique et financier annexé au projet de loi de finances pour l'année au titre de laquelle la contribution est due.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
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Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies et 44 septies, au 4 bis de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
Sont soumis à la contribution les bénéfices non commerciaux et les bénéfices industriels et commerciaux au sens des dispositions du code général des impôts qui ne sont pas visés aux articles 128 et 130 de la présente loi, même s'ils ne sont pas visés à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu de l'avant-dernière année précédant celle au titre de laquelle elle est due, revalorisé par application, successivement, du taux d'évolution en moyenne annuelle de l'indice général des prix à la consommation des ménages constaté pour la dernière année et du taux d'évolution en moyenne annuelle du même indice figurant dans le rapport économique et financier annexé au projet de loi de finances pour l'année au titre de laquelle la contribution est due.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
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Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies et 44 septies, au 4 bis de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
Sont soumis à la contribution les bénéfices non commerciaux et les bénéfices industriels et commerciaux au sens des dispositions du code général des impôts qui ne sont pas visés aux articles 128 et 130 de la présente loi, même s'ils ne sont pas visés à l'article L. 242-11.
\n
La contribution est assise à titre provisionnel sur le revenu de l'avant-dernière année précédant celle au titre de laquelle elle est due.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
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Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies et 44 septies, au 4 bis de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
Sont soumis à la contribution les bénéfices non commerciaux et les bénéfices industriels et commerciaux au sens des dispositions du code général des impôts qui ne sont pas visés aux articles 128 et 130 de la présente loi, même s'ils ne sont pas visés à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due, puis ajustée sur le revenu professionnel de l'année précédente.
\n
Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
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Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au 4 bis de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
Sont soumis à la contribution les bénéfices non commerciaux et les bénéfices industriels et commerciaux au sens des dispositions du code général des impôts qui ne sont pas visés aux articles 128 et 130 de la présente loi, même s'ils ne sont pas visés à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due, puis ajustée sur le revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
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L731-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185794", "@fin": "2003-12-20", "#text": "Section 1 : De la contribution sociale sur les revenus d'activité et sur les revenus de remplacement", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172437", "@fin": "2003-12-31", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740254", "@fin": "1994-02-13", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740255", "@fin": "1995-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740256", "@fin": "1995-02-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740257", "@fin": "1996-11-15", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740258", "@fin": "1998-12-27", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740259", "@fin": "2003-08-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740260", "@fin": "2003-08-22", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740261", "@fin": "2003-12-19", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740262", "@fin": "2003-12-20", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740263", "@fin": "2005-08-03", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740264", "@fin": "2005-12-31", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740265", "@fin": "2006-12-22", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740266", "@fin": "2007-03-06", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740267", "@fin": "2008-12-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036973233", "@fin": "2009-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287167", "@fin": "2011-12-23", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013761", "@fin": "2015-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108958", "@fin": "2018-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036391916", "@fin": "2018-06-14", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062157", "@fin": "2018-09-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au 4 bis de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due, puis ajustée sur le revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
" } }, "LEGIARTI000006740260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-22", "DATE_DEBUT": "2003-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006740260", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740260.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L03AXXAG" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-721 2003-08-01 art. 35 III : les dispositions du présent article sont applicables aux cotisations et contributions afférentes aux années 2004 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 129 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006217726", "@num": "3", "#text": "Arrêté du 3 mars 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000602718", "@nortexte": "SANS0320801A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-03" }, { "@id": "LEGIARTI000006314713", "@num": "35", "#text": "Loi n°2003-721 du 1 août 2003 - art. 35 (V) JORF 5 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006227977", "@num": "3", "#text": "Arrêté du 28 novembre 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416057", "@nortexte": "SANS0324639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-28" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 39, 238 bis HA à 238 bis HC, 154 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006306476", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. 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L731-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185794", "@fin": "2003-12-20", "#text": "Section 1 : De la contribution sociale sur les revenus d'activité et sur les revenus de remplacement", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172437", "@fin": "2003-12-31", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740254", "@fin": "1994-02-13", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740255", "@fin": "1995-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740256", "@fin": "1995-02-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740257", "@fin": "1996-11-15", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740258", "@fin": "1998-12-27", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740259", "@fin": "2003-08-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740260", "@fin": "2003-08-22", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740261", "@fin": "2003-12-19", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036973233", "@fin": "2009-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287167", "@fin": "2011-12-23", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013761", "@fin": "2015-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108958", "@fin": "2018-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036391916", "@fin": "2018-06-14", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062157", "@fin": "2018-09-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au 4 bis de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due, puis ajustée sur le revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Par dérogation aux troisième et quatrième alinéas, la contribution est, dès l'année au titre de laquelle elle est due, calculée sur la base du revenu effectivement réalisé lorsque l'employeur ou le travailleur indépendant a exercé l'option prévue au septième alinéa de l'article L. 131-6.
" } }, "LEGIARTI000006740261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2003-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006740261", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740261.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L03AXXAH" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-721 2003-08-01 art. 35 III : les dispositions du présent article sont applicables aux cotisations et contributions afférentes aux années 2004 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 129 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006217726", "@num": "3", "#text": "Arrêté du 3 mars 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000602718", "@nortexte": "SANS0320801A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-03" }, { "#text": "CGI 39, 238 bis HA à 238 bis HC, 154 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000414455", "#text": "Loi 2003-721 2003-08-01", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "JORFTEXT000000781627", "#text": "Loi 2003-775 2003-08-21 art. 112 1° JORF 22 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781627", "@nortexte": "SOCX0300057L", "@numtexte": "2003-775", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-21" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006227977", "@num": "3", "#text": "Arrêté du 28 novembre 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416057", "@nortexte": "SANS0324639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-28" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000006649470", "@num": "L443-8", "#text": "Code du travail - art. 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R133-30-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749074", "@num": "R243-20", "#text": "Code de la sécurité sociale. - art. R243-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727769", "@num": "R642-8", "#text": "Code de la sécurité sociale. - art. R642-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048841713", "@num": "R3243-2", "#text": "Code du travail - art. R3243-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683940", "@num": "L731-14", "#text": "Code rural et de la pêche maritime - art. L731-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185794", "@fin": "2003-12-20", "#text": "Section 1 : De la contribution sociale sur les revenus d'activité et sur les revenus de remplacement", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006172437", "@fin": "2003-12-31", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740254", "@fin": "1994-02-13", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740255", "@fin": "1995-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740256", "@fin": "1995-02-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740257", "@fin": "1996-11-15", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-02-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740258", "@fin": "1998-12-27", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1996-11-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740259", "@fin": "2003-08-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1998-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740260", "@fin": "2003-08-22", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740261", "@fin": "2003-12-19", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2003-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036973233", "@fin": "2009-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287167", "@fin": "2011-12-23", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013761", "@fin": "2015-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108958", "@fin": "2018-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036391916", "@fin": "2018-06-14", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062157", "@fin": "2018-09-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au 4 bis de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts, ainsi que les sommes visées à l'article L. 443-8 du code du travail et versées au bénéfice de l'employeur et du travailleur indépendant, sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due, puis ajustée sur le revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Par dérogation aux troisième et quatrième alinéas, la contribution est, dès l'année au titre de laquelle elle est due, calculée sur la base du revenu effectivement réalisé lorsque l'employeur ou le travailleur indépendant a exercé l'option prévue au septième alinéa de l'article L. 131-6.
" } }, "LEGIARTI000006740262": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-20", "DATE_DEBUT": "2003-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006740262", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740262.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L03AXXAI" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000006217726", "@num": "3", "#text": "Arrêté du 3 mars 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000602718", "@nortexte": "SANS0320801A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-03" }, { "@id": "LEGIARTI000006227977", "@num": "3", "#text": "Arrêté du 28 novembre 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416057", "@nortexte": "SANS0324639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-28" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 39, 238 bis HA à 238 bis HC, 154 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 129 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V) JORF 19 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006649470", "@num": "L443-8", "#text": "Code du travail - art. 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"@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au 4 bis et aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts, ainsi que les sommes visées à l'article L. 443-8 du code du travail et versées au bénéfice de l'employeur et du travailleur indépendant, sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due, puis ajustée sur le revenu professionnel de l'année précédente. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Par dérogation aux troisième et quatrième alinéas, la contribution est, dès l'année au titre de laquelle elle est due, calculée sur la base du revenu effectivement réalisé lorsque l'employeur ou le travailleur indépendant a exercé l'option prévue au septième alinéa de l'article L. 131-6.
" } }, "LEGIARTI000006740263": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-08-03", "DATE_DEBUT": "2003-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006740263", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740263.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L03AXXAJ" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
Nota : Ordonnance 2003-1213 2003-12-18 art. 4 IV : les dispositions du présent article sont applicables aux cotisations et contributions dues à compter du 1er janvier 2004.
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R133-30-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020482727", "@num": "R133-30-10", "#text": "Code de la sécurité sociale. - art. R133-30-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034727688", "@num": "R133-30-9", "#text": "Code de la sécurité sociale. - art. R133-30-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006749074", "@num": "R243-20", "#text": "Code de la sécurité sociale. - art. R243-20 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041727769", "@num": "R642-8", "#text": "Code de la sécurité sociale. - art. R642-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048841713", "@num": "R3243-2", "#text": "Code du travail - art. R3243-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683940", "@num": "L731-14", "#text": "Code rural et de la pêche maritime - art. L731-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173055", "@fin": "2999-01-01", "#text": "Section 1 : De la contribution sociale sur les revenus d'activité et sur les revenus de remplacement", "@debut": "2000-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156362", "@fin": "2999-01-01", "#text": "Chapitre 6 : Contribution sociale généralisée", "@debut": "2000-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740254", "@fin": "1994-02-13", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740255", "@fin": "1995-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740256", "@fin": "1995-02-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au 4 bis et aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts, ainsi que les sommes visées à l'article L. 443-8 du code du travail et versées au bénéfice de l'employeur et du travailleur indépendant, sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
Le montant des acomptes provisionnels de contributions sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Par dérogation aux troisième et quatrième alinéas, la contribution est, dès l'année au titre de laquelle elle est due, calculée sur la base du revenu effectivement réalisé lorsque l'employeur ou le travailleur indépendant a exercé l'option prévue au septième alinéa de l'article L. 131-6.
" } }, "LEGIARTI000006740264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006740264", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740264.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L03AXXAK" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
Nota : Ordonnance 2003-1213 2003-12-18 art. 4 IV : les dispositions du présent article sont applicables aux cotisations et contributions dues à compter du 1er janvier 2004.
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R3243-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683940", "@num": "L731-14", "#text": "Code rural et de la pêche maritime - art. 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"2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme ainsi que des provisions mentionnées au articles 39 octies E et 39 octies F du code général des impôts. Les revenus sont majorés des déductions et abattements mentionnés aux articles 44 quater, 44 sexies, 44 septies et 44 octies, au 4 bis et aux quatrième, cinquième et sixième alinéas du a du 5 de l'article 158 et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts, ainsi que les sommes visées à l'article L. 443-8 du code du travail et versées au bénéfice de l'employeur et du travailleur indépendant, sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
Le montant des acomptes provisionnels de contributions sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Par dérogation aux troisième et quatrième alinéas, la contribution est, dès l'année au titre de laquelle elle est due, calculée sur la base du revenu effectivement réalisé lorsque l'employeur ou le travailleur indépendant a exercé l'option prévue au septième alinéa de l'article L. 131-6.
" } }, "LEGIARTI000006740265": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006740265", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740265.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L03AXXAL" } }, "NOTA": { "CONTENU": "
Nota : Loi 2003-1199 2003-12-18 art. 9 III : les dispositions du présent article sont applicables aux cotisations et contributions dues au titre des revenus des années 2003 et suivantes.
\n
Nota : Ordonnance 2003-1213 2003-12-18 art. 4 IV : les dispositions du présent article sont applicables aux cotisations et contributions dues à compter du 1er janvier 2004.
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"2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
Pour la détermination des revenus mentionnés au précédent alinéa, il n'est pas tenu compte des reports déficitaires ainsi que des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts et des plus-values et moins-values professionnelles à long terme ainsi que des provisions mentionnées au articles 39 octies E et 39 octies F du code général des impôts. Les revenus sont majorés des déductions mentionnées aux articles 44 quater, 44 sexies, 44 septies et 44 octies, et aux articles 238 bis HA à 238 bis HC du code général des impôts. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts, ainsi que les sommes visées à l'article L. 443-8 du code du travail et versées au bénéfice de l'employeur et du travailleur indépendant, sont ajoutées au bénéfice pour le calcul de la contribution à l'exception de celles prises en compte dans le revenu défini à l'article L. 242-11.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
Le montant des acomptes provisionnels de contributions sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Par dérogation aux troisième et quatrième alinéas, la contribution est, dès l'année au titre de laquelle elle est due, calculée sur la base du revenu effectivement réalisé lorsque l'employeur ou le travailleur indépendant a exercé l'option prévue au septième alinéa de l'article L. 131-6.
" } }, "LEGIARTI000006740266": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-06", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006740266", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740266.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L03AXXAM" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2006-1640 du 21 décembre 2006 art. 10 IV : les dispositions du présent article s'appliquent pour la première fois pour l'imposition des revenus et le calcul des cotisations et contributions assises sur les revenus de l'année 2006.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "LEGIARTI000006217726", "@num": "3", "#text": "Arrêté du 3 mars 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000602718", "@nortexte": "SANS0320801A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-03" }, { "@id": "LEGIARTI000006227977", "@num": "3", "#text": "Arrêté du 28 novembre 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416057", "@nortexte": "SANS0324639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-28" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "#text": "CGI 154 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 129 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006759259", "@num": "10", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 10 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006649388", "@num": "L441-4", "#text": "Code du travail - art. 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"LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740254", "@fin": "1994-02-13", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1993-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740255", "@fin": "1995-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1994-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740256", "@fin": "1995-02-05", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "1995-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"2009-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287167", "@fin": "2011-12-23", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013761", "@fin": "2015-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108958", "@fin": "2018-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036391916", "@fin": "2018-06-14", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062157", "@fin": "2018-09-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
La contribution est assise sur les revenus déterminés par application des dispositions de l'article L. 131-6. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts ainsi que les sommes mentionnées aux articles L. 441-4 et L. 443-8 du code du travail et versées au bénéfice de l'employeur et du travailleur indépendant sont ajoutées au bénéfice pour le calcul de la contribution, à l'exception de celles prises en compte dans le revenu professionnel défini à l'article L. 131-6.
\n
La contribution est, à titre provisionnel, assise sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
Le montant des acomptes provisionnels de contributions sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 p. 100.
\n
Par dérogation aux troisième et quatrième alinéas, la contribution est, dès l'année au titre de laquelle elle est due, calculée sur la base du revenu effectivement réalisé lorsque l'employeur ou le travailleur indépendant a exercé l'option prévue au septième alinéa de l'article L. 131-6.
" } }, "LEGIARTI000006740267": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-05", "DATE_DEBUT": "2007-03-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006740267", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740267.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L03AXXAN" } }, "NOTA": { "CONTENU": "
Loi 2007-290 du 5 mars 2007 art. 53 VI : les dispositions du présent article s'appliquent pour la première fois pour le calcul des cotisations assises sur les revenus de l'année 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 129 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006217726", "@num": "3", "#text": "Arrêté du 3 mars 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000602718", "@nortexte": "SANS0320801A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-03" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006227977", "@num": "3", "#text": "Arrêté du 28 novembre 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416057", "@nortexte": "SANS0324639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-28" }, { "@id": "LEGIARTI000006826158", "@num": "53", "#text": "Loi n°2007-290 du 5 mars 2007 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000271094", "@nortexte": "SOCX0600231L", "@numtexte": "2007-290", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000006306476", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. 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Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.
\n
La contribution est assise sur les revenus déterminés par application des dispositions de l'article L. 131-6. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts ainsi que les sommes mentionnées aux articles L. 441-4 et L. 443-8 du code du travail et versées au bénéfice de l'employeur et du travailleur indépendant sont ajoutées au bénéfice pour le calcul de la contribution, à l'exception de celles prises en compte dans le revenu professionnel défini à l'article L. 131-6.
\n
La contribution est établie sur une base annuelle. Elle est assise, à titre provisionnel, sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.
\n
Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.
\n
Le montant des acomptes provisionnels de contributions sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.
\n
La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 %.
\n
Par dérogation aux troisième et quatrième alinéas, le dernier alinéa de l'article L. 131-6 est applicable lorsque les employeurs ou les travailleurs indépendants ont exercé l'option prévue par cet alinéa.
" } }, "LEGIARTI000006741027": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-22", "DATE_DEBUT": "2005-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006741027", "URL": "article/LEGI/ARTI/00/00/06/74/10/LEGIARTI000006741027.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X114L12AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006759244", "@num": "92", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 92 () JORF 20 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000031666124", "@num": "93", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000037951207", "@num": "1", "#text": "Ordonnance n°2016-160 du 18 février 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032074650", "@nortexte": "AFSA1601015R", "@numtexte": "2016-160", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-18" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000006648852", "@num": "L351-21", "#text": "Code du travail - art. 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L711-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526076", "@num": "L114-12-1", "#text": "Code de la sécurité sociale. - art. L114-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042686225", "@num": "L114-12-3", "#text": "Code de la sécurité sociale. - art. L114-12-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043169589", "@num": "L114-12-4", "#text": "Code de la sécurité sociale. - art. L114-12-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712705", "@num": "L611-4", "#text": "Code de la sécurité sociale. - art. L611-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037924023", "@num": "L766-4", "#text": "Code de la sécurité sociale. - art. L766-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037059946", "@num": "R114-19", "#text": "Code de la sécurité sociale. - art. R114-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038790187", "@num": "R114-25", "#text": "Code de la sécurité sociale. - art. R114-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047321368", "@num": "R161-69-8", "#text": "Code de la sécurité sociale. - art. R161-69-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024939014", "@num": "R523-3-1", "#text": "Code de la sécurité sociale. - art. R523-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156003", "@fin": "2018-12-24", "#text": "Chapitre 4 ter : Contrôle et lutte contre la fraude", "@debut": "2005-12-20" }, { "@id": "LEGISCTA000037948986", "@fin": "2999-01-01", "#text": "Chapitre 4 ter : Dispositifs de contrôle et relatifs à la lutte contre la fraude", "@debut": "2018-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141600", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741027", "@fin": "2006-12-22", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741028", "@fin": "2007-12-22", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017844366", "@fin": "2011-01-01", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018124407", "@fin": "2016-01-01", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686348", "@fin": "2016-12-25", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715713", "@fin": "2019-12-28", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398771", "@fin": "2024-01-01", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048600723", "@fin": "2999-01-01", "@num": "L114-12", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions législatives et réglementaires relatives à la sécurité sociale, les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, les caisses assurant le service des congés payés et les organismes mentionnés à l'article L. 351-21 du code du travail se communiquent les renseignements qu'ils détiennent sur leurs ressortissants lorsque ces renseignements :
\n
1° Sont nécessaires à l'appréciation de droits ou à l'exécution d'obligations entrant dans le fonctionnement normal du service public dont sont chargés ces organismes ;
\n
2° Sont nécessaires à l'information des ressortissants sur l'ensemble de leurs droits en cas de partage de la gestion d'une prestation par ces organismes ;
\n
3° Sont nécessaires au contrôle, à la justification dans la constitution des droits, notamment à pension de vieillesse et à la justification de la liquidation et du versement des prestations dont sont chargés respectivement ces organismes.
\n
Un acte réglementaire fixe les conditions de la communication des données autorisée par le présent article.
" } }, "LEGIARTI000006741028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2006-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006741028", "URL": "article/LEGI/ARTI/00/00/06/74/10/LEGIARTI000006741028.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X114L12AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi 78-17 1978-01-06", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@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": "LEGIARTI000006759398", "@num": "139", "#text": "Loi n°2006-1640 du 21 décembre 2006 - art. 139 () JORF 22 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000817095", "@nortexte": "SANX0600163L", "@numtexte": "2006-1640", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000031666124", "@num": "93", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000037951207", "@num": "1", "#text": "Ordonnance n°2016-160 du 18 février 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032074650", "@nortexte": "AFSA1601015R", "@numtexte": "2016-160", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-18" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000006648852", "@num": "L351-21", "#text": "Code du travail - art. L351-21 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811404", "@num": "L643-11", "#text": "Code de commerce - art. L643-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031687482", "@num": "L333-1", "#text": "Code de la consommation - art. L333-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811357", "@num": "L711-4", "#text": "Code de la consommation - art. L711-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526076", "@num": "L114-12-1", "#text": "Code de la sécurité sociale. - art. L114-12-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042686225", "@num": "L114-12-3", "#text": "Code de la sécurité sociale. - art. L114-12-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043169589", "@num": "L114-12-4", "#text": "Code de la sécurité sociale. - art. L114-12-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712705", "@num": "L611-4", "#text": "Code de la sécurité sociale. - art. L611-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037924023", "@num": "L766-4", "#text": "Code de la sécurité sociale. - art. L766-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037059946", "@num": "R114-19", "#text": "Code de la sécurité sociale. - art. R114-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038790187", "@num": "R114-25", "#text": "Code de la sécurité sociale. - art. R114-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047321368", "@num": "R161-69-8", "#text": "Code de la sécurité sociale. - art. R161-69-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024939014", "@num": "R523-3-1", "#text": "Code de la sécurité sociale. - art. R523-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156003", "@fin": "2018-12-24", "#text": "Chapitre 4 ter : Contrôle et lutte contre la fraude", "@debut": "2005-12-20" }, { "@id": "LEGISCTA000037948986", "@fin": "2999-01-01", "#text": "Chapitre 4 ter : Dispositifs de contrôle et relatifs à la lutte contre la fraude", "@debut": "2018-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141600", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741027", "@fin": "2006-12-22", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741028", "@fin": "2007-12-22", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017844366", "@fin": "2011-01-01", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018124407", "@fin": "2016-01-01", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686348", "@fin": "2016-12-25", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715713", "@fin": "2019-12-28", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398771", "@fin": "2024-01-01", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048600723", "@fin": "2999-01-01", "@num": "L114-12", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions législatives et réglementaires relatives à la sécurité sociale, les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, les caisses assurant le service des congés payés et les organismes mentionnés à l'article L. 351-21 du code du travail se communiquent les renseignements qu'ils détiennent sur leurs ressortissants lorsque ces renseignements :
\n
1° Sont nécessaires à l'appréciation de droits ou à l'exécution d'obligations entrant dans le fonctionnement normal du service public dont sont chargés ces organismes ;
\n
2° Sont nécessaires à l'information des ressortissants sur l'ensemble de leurs droits en cas de partage de la gestion d'une prestation par ces organismes ;
\n
3° Sont nécessaires au contrôle, à la justification dans la constitution des droits, notamment à pension de vieillesse et à la justification de la liquidation et du versement des prestations dont sont chargés respectivement ces organismes.
\n
Ces échanges de renseignements peuvent prendre la forme de transmissions de données par voie électronique. Les traitements automatisés de données qui se limitent à l'organisation de ces échanges, notamment en vue de garantir l'authenticité et la fiabilité des données échangées, sont soumis aux dispositions de la loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés, dès lors que les données échangées sont celles nécessaires aux fins énoncées aux 1°, 2° et 3° du présent article.
\n
Un acte réglementaire fixe les conditions de la communication des données autorisée par le présent article.
" } }, "LEGIARTI000006746965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006746965", "URL": "article/LEGI/ARTI/00/00/06/74/69/LEGIARTI000006746965.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX2X131R01AXXAA" } }, "NOTA": { "CONTENU": "
NOTA : La présente version de cet article est en vigueur jusqu'au 1er janvier 2008.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006227197", "@num": "1", "#text": "Décret n°2003-1372 du 31 décembre 2003 - art. 1 () JORF 1er janvier 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000433711", "@nortexte": "SOCS0324987D", "@numtexte": "2003-1372", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "LEGIARTI000032115825", "@num": "2", "#text": "Décret n°2016-192 du 25 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032110674", "@nortexte": "FCPS1520104D", "@numtexte": "2016-192", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. 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R243-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278160", "@num": "R611-2", "#text": "Code de la sécurité sociale. - art. R611-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032118803", "@num": "R723-65", "#text": "Code de la sécurité sociale. - art. R723-65 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173215", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156503", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "2004-01-01" } ] }, "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": "LEGIARTI000006746965", "@fin": "2008-01-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006746966", "@fin": "2012-12-31", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026892005", "@fin": "2015-01-01", "@num": "R131-1", "@etat": "TRANSFERE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030054899", "@fin": "2016-02-28", "@num": "R131-1", "@etat": "TRANSFERE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032118728", "@fin": "2017-05-11", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2016-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034727556", "@fin": "2018-01-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2017-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036703743", "@fin": "2019-07-08", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038786881", "@fin": "2021-05-31", "@num": "R131-1", "@etat": "ABROGE", "@debut": "2019-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La demande de report mentionnée au premier alinéa de l'article L. 131-6-1 doit être effectuée par écrit au plus tard à la date de la première échéance suivant le début d'activité et avant tout versement de cotisations. La cotisation définitive ayant fait l'objet d'un report est exigible à la même date et dans les mêmes conditions que la cotisation définitive suivante.
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La demande mentionnée au deuxième alinéa du même article doit être effectuée par écrit au plus tard à la date d'échéance de la première régularisation de la cotisation définitive concernée. La période d'étalement court de la première échéance de régularisation de la cotisation définitive qui fait l'objet de cet étalement. Les fractions annuelles sont exigibles à la même date et dans les mêmes conditions que les régularisations annuelles de l'année concernée. L'échéancier de l'étalement et le montant des fractions annuelles sont notifiés au bénéficiaire par l'organisme concerné.
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Le cotisant qui n'a pas demandé le bénéfice des dispositions du premier alinéa de l'article L. 131-6-1 peut bénéficier, dans les conditions fixées à l'alinéa précédent, du paiement par fractions annuelles du complément de cotisations sociales résultant des régularisations se rapportant aux revenus professionnels des douze premiers mois d'activité.
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Lorsque la cotisation définitive est afférente à un exercice excédant la période mentionnée au premier alinéa de l'article L. 131-6-1, le bénéfice des dispositions de cet article est limité à la fraction de cette cotisation égale au rapport entre le nombre de mois ouvrant droit à ce bénéfice et le nombre de mois de cet exercice.
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En cas de cessation d'activité professionnelle, les cotisations sociales provisionnelles ou définitives qui ont fait l'objet d'un report ou d'un étalement et qui restent dues doivent être acquittées dans les soixante jours de cette cessation. Elles sont recouvrées dans les conditions de droit commun. La modification des conditions d'exercice de l'activité professionnelle ne constitue pas une cessation d'activité pour l'application du présent alinéa.
" } }, "LEGIARTI000006746966": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-12-31", "DATE_DEBUT": "2008-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006746966", "URL": "article/LEGI/ARTI/00/00/06/74/69/LEGIARTI000006746966.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX2X131R01AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000278695", "#text": "Décret 2007-703 2007-05-03 art. 2 2° JORF 5 mai 2007 en vigueur le 1er janvier 2008", "@sens": "source", "@cidtexte": "JORFTEXT000000278695", "@nortexte": "SANS0721585D", "@numtexte": "2007-703", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-03" }, { "@id": "LEGIARTI000032115825", "@num": "2", "#text": "Décret n°2016-192 du 25 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032110674", "@nortexte": "FCPS1520104D", "@numtexte": "2016-192", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. 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R133-2-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034701855", "@num": "R133-2-6", "#text": "Code de la sécurité sociale. - art. R133-2-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036704094", "@num": "R133-30-1", "#text": "Code de la sécurité sociale. - art. R133-30-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030054969", "@num": "R242-14", "#text": "Code de la sécurité sociale. - art. R242-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@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" }, { "@id": "LEGIARTI000039278160", "@num": "R611-2", "#text": "Code de la sécurité sociale. - art. R611-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032118803", "@num": "R723-65", "#text": "Code de la sécurité sociale. - art. R723-65 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173215", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156503", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "2004-01-01" } ] }, "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": "LEGIARTI000006746965", "@fin": "2008-01-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006746966", "@fin": "2012-12-31", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026892005", "@fin": "2015-01-01", "@num": "R131-1", "@etat": "TRANSFERE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030054899", "@fin": "2016-02-28", "@num": "R131-1", "@etat": "TRANSFERE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032118728", "@fin": "2017-05-11", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2016-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034727556", "@fin": "2018-01-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2017-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036703743", "@fin": "2019-07-08", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038786881", "@fin": "2021-05-31", "@num": "R131-1", "@etat": "ABROGE", "@debut": "2019-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La demande de report mentionnée au premier alinéa de l'article L. 131-6-1 et au cinquième alinéa de l'article L. 642-2 doit être effectuée par écrit au plus tard à la date de la première échéance suivant le début d'activité et avant tout versement de cotisations. La cotisation définitive ayant fait l'objet d'un report est exigible à la même date et dans les mêmes conditions que la cotisation définitive suivante.
\n
La demande mentionnée au deuxième alinéa de l'article L. 131-6-1 doit être effectuée par écrit au plus tard à la date d'échéance de la première régularisation de la cotisation définitive concernée. La période d'étalement court de la première échéance de régularisation de la cotisation définitive qui fait l'objet de cet étalement. Les fractions annuelles sont exigibles à la même date et dans les mêmes conditions que les régularisations annuelles de l'année concernée. L'échéancier de l'étalement et le montant des fractions annuelles sont notifiés au bénéficiaire par l'organisme concerné.
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Le cotisant qui n'a pas demandé le bénéfice des dispositions du premier alinéa de l'article L. 131-6-1 ou celles du cinquième alinéa de l'article L. 642-2 peut bénéficier, dans les conditions fixées à l'alinéa précédent, du paiement par fractions annuelles du complément de cotisations sociales résultant des régularisations se rapportant aux revenus professionnels des douze premiers mois d'activité.
\n
Lorsque la cotisation définitive est afférente à un exercice excédant la période mentionnée au premier alinéa de l'article L. 131-6-1 ou au cinquième alinéa de l'article L. 642-2, le bénéfice des dispositions de ces articles est limité à la fraction de cette cotisation égale au rapport entre le nombre de mois ouvrant droit à ce bénéfice et le nombre de mois de cet exercice.
\n
En cas de cessation d'activité professionnelle, les cotisations sociales provisionnelles ou définitives qui ont fait l'objet d'un report ou d'un étalement et qui restent dues doivent être acquittées dans les soixante jours de cette cessation. Elles sont recouvrées dans les conditions de droit commun. La modification des conditions d'exercice de l'activité professionnelle ne constitue pas une cessation d'activité pour l'application du présent alinéa.
" } }, "LEGIARTI000017844366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017844366", "URL": "article/LEGI/ARTI/00/00/17/84/43/LEGIARTI000017844366.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2009-1708 du 30 décembre 2009 article 1 : Le II de l'article 5 de la loi n° 2008-126 du 13 février 2008 entre en vigueur le 1er janvier 2011.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000031666124", "@num": "93", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000037951207", "@num": "1", "#text": "Ordonnance n°2016-160 du 18 février 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032074650", "@nortexte": "AFSA1601015R", "@numtexte": "2016-160", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-18" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000006648852", "@num": "L351-21", "#text": "Code du travail - art. 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L114-12-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033712705", "@num": "L611-4", "#text": "Code de la sécurité sociale. - art. L611-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037924023", "@num": "L766-4", "#text": "Code de la sécurité sociale. - art. L766-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037059946", "@num": "R114-19", "#text": "Code de la sécurité sociale. - art. R114-19 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038790187", "@num": "R114-25", "#text": "Code de la sécurité sociale. - art. R114-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047321368", "@num": "R161-69-8", "#text": "Code de la sécurité sociale. - art. R161-69-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024939014", "@num": "R523-3-1", "#text": "Code de la sécurité sociale. - art. R523-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156003", "@fin": "2018-12-24", "#text": "Chapitre 4 ter : Contrôle et lutte contre la fraude", "@debut": "2005-12-20" }, { "@id": "LEGISCTA000037948986", "@fin": "2999-01-01", "#text": "Chapitre 4 ter : Dispositifs de contrôle et relatifs à la lutte contre la fraude", "@debut": "2018-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141600", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741027", "@fin": "2006-12-22", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741028", "@fin": "2007-12-22", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2006-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017844366", "@fin": "2011-01-01", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018124407", "@fin": "2016-01-01", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031686348", "@fin": "2016-12-25", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715713", "@fin": "2019-12-28", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398771", "@fin": "2024-01-01", "@num": "L114-12", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048600723", "@fin": "2999-01-01", "@num": "L114-12", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions législatives et réglementaires relatives à la sécurité sociale, les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, les caisses assurant le service des congés payés et les organismes mentionnés à l'article L. 351-21 du code du travail se communiquent les renseignements qu'ils détiennent sur leurs ressortissants lorsque ces renseignements :

1° Sont nécessaires à l'appréciation de droits ou à l'exécution d'obligations entrant dans le fonctionnement normal du service public dont sont chargés ces organismes ;

2° Sont nécessaires à l'information des ressortissants sur l'ensemble de leurs droits en cas de partage de la gestion d'une prestation par ces organismes ;

3° Sont nécessaires au contrôle, à la justification dans la constitution des droits, notamment à pension de vieillesse et à la justification de la liquidation et du versement des prestations dont sont chargés respectivement ces organismes.

\n
" } }, "LEGIARTI000018124407": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018124407", "URL": "article/LEGI/ARTI/00/00/18/12/44/LEGIARTI000018124407.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2009-1708 du 30 décembre 2009 article 1 : Le II de l'article 5 de la loi n° 2008-126 du 13 février 2008 entre en vigueur le 1er janvier 2011.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023272146", "@num": "5", "#text": "LOI n°2008-126 du 13 février 2008 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018117826", "@nortexte": "ECEX0770283L", "@numtexte": "2008-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-02-13" }, { "@id": "LEGIARTI000031666124", "@num": "93", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000037951207", "@num": "1", "#text": "Ordonnance n°2016-160 du 18 février 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032074650", "@nortexte": "AFSA1601015R", "@numtexte": "2016-160", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-18" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000006647965", "@num": "L311-7", "#text": "Code du travail - art. 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Les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, les caisses assurant le service des congés payés et l'institution mentionnée à l'article L. 311-7 du code du travail se communiquent les renseignements qui :

1° Sont nécessaires à l'appréciation de droits ou à l'exécution d'obligations entrant dans le fonctionnement normal du service public dont sont chargés ces organismes ;

2° Sont nécessaires à l'information des personnes sur l'ensemble de leurs droits en cas de partage de la gestion d'une prestation par ces organismes ;

\n
" } }, "LEGIARTI000019287167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-23", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019287167", "URL": "article/LEGI/ARTI/00/00/19/28/71/LEGIARTI000019287167.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006782322", "@num": "1", "#text": "Arrêté du 9 août 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000311411", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1974-08-09" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 129 finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318058", "@num": "129", "#text": "Loi - art. 129 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006217726", "@num": "3", "#text": "Arrêté du 3 mars 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000602718", "@nortexte": "SANS0320801A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-03-03" }, { "@id": "LEGIARTI000006758841", "@num": "9", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006227977", "@num": "3", "#text": "Arrêté du 28 novembre 2003 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000416057", "@nortexte": "SANS0324639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2003-11-28" }, { "@id": "LEGIARTI000019284945", "@num": "1", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000006307451", "@num": "154 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902957", "@num": "L3312-4", "#text": "Code du travail - art. 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Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.

La contribution est assise sur les revenus déterminés par application des dispositions de l'article L. 131-6. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts ainsi que les sommes mentionnées aux articles L. 3312-4, L. 3324-5 et L. 3332-27 du code du travail et versées au bénéfice de l'employeur et du travailleur indépendant sont ajoutées au bénéfice pour le calcul de la contribution, à l'exception de celles prises en compte dans le revenu professionnel défini à l'article L. 131-6.

La contribution est établie sur une base annuelle. Elle est assise, à titre provisionnel, sur le revenu professionnel de l'avant-dernière année précédant celle au titre de laquelle elle est due. Lorsque le revenu professionnel est définitivement connu, la contribution fait l'objet d'une régularisation.

Pour les employeurs et travailleurs indépendants ainsi que pour les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés au troisième alinéa du présent article débutant leur activité professionnelle, la contribution est, à titre provisionnel, calculée sur la base d'un revenu égal à dix-huit fois la base mensuelle de calcul des allocations familiales en vigueur au 1er octobre de l'année précédente. Ne sont assimilées à un début d'activité ni la modification des conditions d'exercice de l'activité professionnelle, ni la reprise d'activité intervenue soit dans l'année au cours de laquelle est survenue la cessation d'activité, soit dans l'année suivante.

Le montant des acomptes provisionnels de contributions sociales dus au titre d'une année civile peut être calculé sur la base des revenus de cette année estimés par l'assuré sur demande de celui-ci à l'organisme de recouvrement. Une majoration de retard de 10 % est appliquée sur l'insuffisance de versement des acomptes provisionnels lorsque le revenu définitif au titre de la même période est supérieur de plus d'un tiers au revenu estimé par l'assuré. Cette majoration est recouvrée et contrôlée dans les conditions fixées aux articles L. 244-3 et L. 244-9.

La contribution sociale due au titre de l'année 1991 par les employeurs et travailleurs indépendants ainsi que par les titulaires de bénéfices non commerciaux et de bénéfices industriels et commerciaux visés à l'alinéa précédent est calculée à titre provisionnel sur les revenus professionnels, tels que définis et déterminés au présent article, majorés de 25 %.

Par dérogation aux troisième et quatrième alinéas, l'article L. 133-6-8 est applicable lorsque les employeurs ou les travailleurs indépendants ont exercé l'option prévue par cet article.

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Le revenu d'activité pris en compte est déterminé par référence à celui retenu pour le calcul de l'impôt sur le revenu. Ce revenu est majoré des déductions et exonérations mentionnées aux articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 undecies et 151 septies A et au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs par les assurés ayant adhéré à ces régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts, des plus-values et moins-values professionnelles à long terme, des provisions mentionnées aux articles 39 octies E et 39 octies F du même code et du coefficient multiplicateur mentionné au 7 de l'article 158 du même code.

Pour les sociétés d'exercice libéral visées à l'article 1er de la loi n° 90-1258 du 31 décembre 1990 relative à l'exercice sous forme de sociétés des professions libérales soumises à un statut législatif ou réglementaire ou dont le titre est protégé et aux sociétés de participations financières de professions libérales, est également prise en compte, dans les conditions prévues au deuxième alinéa, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts perçus par le travailleur non salarié non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus visés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent alinéa ainsi que les modalités de prise en compte des sommes versées en compte courant.

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Le revenu d'activité pris en compte est déterminé par référence à celui retenu pour le calcul de l'impôt sur le revenu. Ce revenu est majoré des déductions et exonérations mentionnées aux articles 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 undecies, 44 terdecies, 44 quaterdecies et 151 septies A et au deuxième alinéa du I de l'article 154 bis du code général des impôts, à l'exception des cotisations versées aux régimes facultatifs par les assurés ayant adhéré à ces régimes avant la date d'effet de l'article 24 de la loi n° 94-126 du 11 février 1994 relative à l'initiative et à l'entreprise individuelle. Il n'est pas tenu compte des reports déficitaires, des amortissements réputés différés au sens du 2° du 1 de l'article 39 du code général des impôts, des plus-values et moins-values professionnelles à long terme, des provisions mentionnées aux articles 39 octies E et 39 octies F du même code et du coefficient multiplicateur mentionné au 7 de l'article 158 du même code.

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Les cotisations d'assurance maladie et maternité, d'allocations familiales et d'assurance vieillesse des travailleurs indépendants non agricoles sont assises sur leur revenu d'activité non salarié.

Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations et du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

Pour les travailleurs indépendants non agricoles qui font application de la section 2 du chapitre VI du titre II du livre V du code de commerce et sont assujettis à ce titre à l'impôt sur les sociétés, le revenu d'activité pris en compte intègre également la part des revenus mentionnés aux articles 108 à 115 du code général des impôts qui excède 10 % du montant de la valeur des biens du patrimoine affecté constaté en fin d'exercice ou la part de ces revenus qui excède 10 % du montant du bénéfice net au sens de l'article 38 du même code si ce dernier montant est supérieur. Un décret en Conseil d'Etat précise les modalités d'application du présent alinéa.

\n
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"LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont soumis à la contribution les revenus professionnels des travailleurs indépendants au sens de l'article L. 242-11.

La contribution est assise sur les revenus déterminés par application des dispositions de l'article L. 131-6. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts ainsi que les sommes mentionnées aux articles L. 3312-4, L. 3324-5 et L. 3332-27 du code du travail et versées au bénéfice du travailleur indépendant sont ajoutées au bénéfice pour le calcul de la contribution, à l'exception de celles prises en compte dans le revenu professionnel défini à l'article L. 131-6.

La contribution est due annuellement dans les conditions définies aux articles L. 131-6-1, L. 131-6-2 et L. 133-6-8, ainsi que par leurs dispositions réglementaires d'application dans leur rédaction en vigueur à la date de la publication de la dernière loi de financement de la sécurité sociale.

" } }, "LEGIARTI000026798345": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026798345", "URL": "article/LEGI/ARTI/00/00/26/79/83/LEGIARTI000026798345.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2012-1404 du 17 décembre 2012 de financement de la sécurité sociale pour 2013 art 11 III : Le présent article s'applique aux cotisations de sécurité sociale et contributions sociales dues au titre des périodes courant à compter du 1er janvier 2013 :

1° De manière transitoire, le montant des cotisations provisionnelles mentionnées à l'article L. 131-6-2 du code de la sécurité sociale dues au titre des années 2013 et 2014 par les travailleurs indépendants relevant de l'article 62 du code général des impôts est égal au montant des cotisations provisionnelles calculé pour ces mêmes années en application des règles antérieures à l'entrée en vigueur du présent article. Les revenus d'activité, tels que définis à l'article L. 131-6 du code de la sécurité sociale, pris en compte pour ce calcul sont majorés de 11 %. Cette majoration ne peut être supérieure à la limite de réduction prévue au deuxième alinéa du 3° de l'article 83 du code général des impôts ;
\n
2° De manière transitoire, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts, lorsque ces revenus sont perçus en 2013 et en 2014, qui est retenue pour la détermination du revenu d'activité non salarié en application du troisième alinéa de l'article L. 131-6 du code de la sécurité sociale, pour les personnes nouvellement soumises aux dispositions de ce même alinéa en application du 2° du A du I du présent article, est prise en compte pour le calcul des cotisations provisionnelles mentionnées au deuxième alinéa de l'article L. 131-6-2 du code de la sécurité sociale dues au titre des années 2013 et 2014. Ces revenus font l'objet d'une déclaration obligatoire, selon les modalités prévues au quatrième alinéa du même article L. 131-6-2, dans un délai de trente jours à compter de leur perception.

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Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations, du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts et des déductions à effectuer du chef des frais professionnels et des frais, droits et intérêts d'emprunt prévues aux deuxième et dernier alinéas du 3° de l'article 83 du même code. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

Est également prise en compte, dans les conditions prévues au deuxième alinéa, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts perçus par le travailleur non salarié non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus visés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent alinéa ainsi que les modalités de prise en compte des sommes versées en compte courant.

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La demande de report mentionnée au premier alinéa de l'article L. 131-6-1 doit être effectuée par écrit au plus tard à la date de la première échéance suivant le début d'activité et avant tout versement de cotisations. La cotisation définitive ayant fait l'objet d'un report est exigible à la même date et dans les mêmes conditions que la cotisation définitive suivante.

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La demande mentionnée au deuxième alinéa de l'article L. 131-6-1 doit être effectuée par écrit au plus tard à la date d'échéance de la première régularisation de la cotisation définitive concernée. La période d'étalement court de la première échéance de régularisation de la cotisation définitive qui fait l'objet de cet étalement. Les fractions annuelles sont exigibles à la même date et dans les mêmes conditions que les régularisations annuelles de l'année concernée. L'échéancier de l'étalement et le montant des fractions annuelles sont notifiés au bénéficiaire par l'organisme concerné.

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Lorsque la cotisation définitive est afférente à un exercice excédant la période mentionnée au premier alinéa de l'article L. 131-6-1 le bénéfice des dispositions de ces articles est limité à la fraction de cette cotisation égale au rapport entre le nombre de mois ouvrant droit à ce bénéfice et le nombre de mois de cet exercice.
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En cas de cessation d'activité professionnelle, les cotisations sociales provisionnelles ou définitives qui ont fait l'objet d'un report ou d'un étalement et qui restent dues doivent être acquittées dans les soixante jours de cette cessation. Elles sont recouvrées dans les conditions de droit commun. La modification des conditions d'exercice de l'activité professionnelle ne constitue pas une cessation d'activité pour l'application du présent alinéa.

" } }, "LEGIARTI000029108935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L131-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029108935", "URL": "article/LEGI/ARTI/00/00/29/10/89/LEGIARTI000029108935.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 25 VI de la loi n° 2014-626 du 18 juin 2014, les présentes dispositions sont applicables aux cotisations et aux contributions de sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2015.

\n
\n
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Les cotisations d'assurance maladie et maternité, d'allocations familiales et d'assurance vieillesse des travailleurs indépendants non agricoles ne relevant pas du régime prévu à l'article L. 133-6-8 du présent code sont assises sur leur revenu d'activité non salarié.

Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations, du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts et des déductions à effectuer du chef des frais professionnels et des frais, droits et intérêts d'emprunt prévues aux deuxième et dernier alinéas du 3° de l'article 83 du même code. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

" } }, "LEGIARTI000029108958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029108958", "URL": "article/LEGI/ARTI/00/00/29/10/89/LEGIARTI000029108958.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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"LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont soumis à la contribution due par les travailleurs indépendants non agricoles ne relevant pas du régime prévu à l'article L. 133-6-8 les revenus professionnels des travailleurs indépendants non agricoles.

La contribution due par les travailleurs indépendants non agricoles ne relevant pas du régime prévu à l'article L. 133-6-8 est assise sur les revenus déterminés par application des dispositions de l'article L. 131-6. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts ainsi que les sommes mentionnées aux articles L. 3312-4, L. 3324-5 et L. 3332-27 du code du travail et versées au bénéfice du travailleur indépendant sont ajoutées au bénéfice pour le calcul de la contribution, à l'exception de celles prises en compte dans le revenu d'activité défini à l'article L. 131-6.

" } }, "LEGIARTI000030054899": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2016-02-28", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030054899", "URL": "article/LEGI/ARTI/00/00/30/05/48/LEGIARTI000030054899.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 29 I du décret n° 2014-1690 du 30 décembre 2014, les présentes dispositions sont applicables aux cotisations et aux contributions de sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2015.

II. - Par dérogation au I du présent article, le 2° de l'article 2 du présent décret s'applique aux cotisations de sécurité sociale recouvrées par les organismes mentionnés aux articles L. 642-1 et L. 723-1 du code de la sécurité sociale dues au titre des périodes courant à compter du 1er janvier 2016.

\n
\n
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R723-65 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006173215", "@fin": "2999-01-01", "#text": "Section 5 : Cotisations sur les revenus d'activité des travailleurs non salariés des professions non agricoles", "@debut": "2004-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156503", "@fin": "2999-01-01", "#text": "Chapitre 1 : Assiette et régime fiscal des cotisations", "@debut": "2004-01-01" } ] }, "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": "LEGIARTI000006746965", "@fin": "2008-01-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006746966", "@fin": "2012-12-31", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000026892005", "@fin": "2015-01-01", "@num": "R131-1", "@etat": "TRANSFERE", "@debut": "2012-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000030054899", "@fin": "2016-02-28", "@num": "R131-1", "@etat": "TRANSFERE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032118728", "@fin": "2017-05-11", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2016-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034727556", "@fin": "2018-01-01", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2017-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036703743", "@fin": "2019-07-08", "@num": "R131-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038786881", "@fin": "2021-05-31", "@num": "R131-1", "@etat": "ABROGE", "@debut": "2019-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Pour le paiement de leurs cotisations et contributions sociales dues à titre personnel, les travailleurs indépendants non agricoles ne relevant pas du régime prévu à l'article L. 133-6-8 reçoivent un échéancier de paiement valant appel des cotisations et contributions sociales au titre :
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1° De la régularisation des cotisations et contributions sociales dues au titre de la dernière année civile écoulée ;
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2° De l'ajustement des cotisations et contributions sociales provisionnelles dues au titre de l'année civile en cours ;
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3° Du calcul des cotisations et contributions sociales provisionnelles dues au titre de l'année civile suivant l'année en cours ;
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4° Le cas échéant, de la période d'étalement et du calcul du montant des fractions annuelles mentionnés au deuxième alinéa de l'article R. 131-1.
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Cet échéancier est transmis au cotisant dans le délai de quinze jours suivant la date à laquelle il souscrit la déclaration de revenu d'activité mentionnée à l'article R. 115-5.
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II.-Un échéancier de paiement valant appel des cotisations et contributions sociales est envoyé aux assurés au titre du calcul, sur la base du revenu forfaitaire mentionné au deuxième alinéa de l'article L. 131-6-2, des cotisations et contributions sociales provisionnelles dues au titre de la première année civile d'activité. Cet échéancier est transmis au cotisant dans le délai de soixante jours suivant la date d'affiliation.
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III.-Un échéancier de paiement valant appel des cotisations et contributions sociales est envoyé aux assurés au titre du calcul, sur la base du revenu forfaitaire mentionné au deuxième alinéa de l'article L. 131-6-2, des cotisations et contributions sociales provisionnelles dues au titre de la deuxième année civile d'activité. Cet échéancier est transmis au cotisant au plus tard à une date qui précède d'au moins quinze jours la première échéance qu'il mentionne.

" } }, "LEGIARTI000030985094": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L444-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-07-01", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000030985094", "URL": "article/LEGI/ARTI/00/00/30/98/50/LEGIARTI000030985094.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031008982", "@num": "10", "#text": "Loi n° 71-1130 du 31 décembre 1971 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "LEGIARTI000030982264", "@num": "50", "#text": "LOI n°2015-990 du 6 août 2015 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000045276961", "@num": "23", "#text": "Ordonnance n°2016-728 du 2 juin 2016 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032623732", "@nortexte": "JUSC1611688R", "@numtexte": "2016-728", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-06-02" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000032132234", "@num": "A444-124", "#text": "Code de commerce - art. A444-124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. Annexe 4-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049887257", "@num": "Annexe 4-9", "#text": "Code de commerce - art. Annexe 4-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779935", "@num": "L444-2", "#text": "Code de commerce - art. L444-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032953216", "@num": "L444-4", "#text": "Code de commerce - art. L444-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030985102", "@num": "L444-5", "#text": "Code de commerce - art. L444-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042624128", "@num": "L462-2-1", "#text": "Code de commerce - art. L462-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006241664", "@num": "L811-2", "#text": "Code de commerce - art. L811-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006242084", "@num": "L812-2", "#text": "Code de commerce - art. L812-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032122790", "@num": "R444-1", "#text": "Code de commerce - art. R444-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032122822", "@num": "R444-13", "#text": "Code de commerce - art. R444-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032122828", "@num": "R444-16", "#text": "Code de commerce - art. R444-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041672495", "@num": "R444-2", "#text": "Code de commerce - art. R444-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048154019", "@num": "R444-21", "#text": "Code de commerce - art. R444-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032128004", "@num": "R444-22", "#text": "Code de commerce - art. R444-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034734289", "@num": "R444-3", "#text": "Code de commerce - art. R444-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041672498", "@num": "R444-5", "#text": "Code de commerce - art. R444-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030985092", "@fin": "2999-01-01", "#text": "TITRE IV bis : De certains tarifs réglementés", "@debut": "2015-08-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113741", "@fin": "2999-01-01", "#text": "LIVRE IV : De la liberté des prix et de la concurrence.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030985094", "@fin": "2022-07-01", "@num": "L444-1", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032643685", "@fin": "2023-11-22", "@num": "L444-1", "@etat": "MODIFIE", "@debut": "2022-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048445176", "@fin": "2999-01-01", "@num": "L444-1", "@etat": "VIGUEUR", "@debut": "2023-11-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont régis par le présent titre les tarifs réglementés applicables aux prestations des commissaires-priseurs judiciaires, des greffiers de tribunal de commerce, des huissiers de justice, des administrateurs judiciaires, des mandataires judiciaires et des notaires. Sont également régis par le présent titre les droits et émoluments de l'avocat en matière de saisie immobilière, de partage, de licitation et de sûretés judiciaires mentionnés à l'article 10 de la loi n° 71-1130 du 31 décembre 1971 portant réforme de certaines professions judiciaires et juridiques.
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Sauf disposition contraire, lorsqu'un professionnel mentionné au premier alinéa du présent article est autorisé à exercer une activité dont la rémunération est soumise à un tarif propre à une autre catégorie d'auxiliaire de justice ou d'officier public ou ministériel, sa rémunération est arrêtée conformément aux règles dudit tarif. Les prestations accomplies par les personnes mentionnées au deuxième alinéa de l'article L. 811-2 et au premier alinéa du II de l'article L. 812-2 sont rémunérées conformément aux tarifs réglementés applicables aux administrateurs et mandataires judiciaires.
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Sauf disposition contraire, les prestations que les professionnels mentionnés au premier alinéa du présent article accomplissent en concurrence avec celles, non soumises à un tarif, d'autres professionnels ne sont pas soumises à un tarif réglementé. Les honoraires rémunérant ces prestations tiennent compte, selon les usages, de la situation de fortune du client, de la difficulté de l'affaire, des frais exposés par les professionnels concernés, de leur notoriété et des diligences de ceux-ci. Les professionnels concernés concluent par écrit avec leur client une convention d'honoraires, qui précise, notamment, le montant ou le mode de détermination des honoraires couvrant les diligences prévisibles, ainsi que les divers frais et débours envisagés.
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" } }, "LEGIARTI000031686348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-25", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031686348", "URL": "article/LEGI/ARTI/00/00/31/68/63/LEGIARTI000031686348.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Décret n° 2009-1708 du 30 décembre 2009 article 1 : Le II de l'article 5 de la loi n° 2008-126 du 13 février 2008 entre en vigueur le 1er janvier 2011.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031666218", "@num": "59", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 59", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000031666124", "@num": "93", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000037951207", "@num": "1", "#text": "Ordonnance n°2016-160 du 18 février 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032074650", "@nortexte": "AFSA1601015R", "@numtexte": "2016-160", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-18" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000006647965", "@num": "L311-7", "#text": "Code du travail - art. 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1° Sont nécessaires à l'appréciation de droits ou à l'exécution d'obligations entrant dans le fonctionnement normal du service public dont sont chargés ces organismes ;

2° Sont nécessaires à l'information des personnes sur l'ensemble de leurs droits en cas de partage de la gestion d'une prestation par ces organismes ;

3° Sont nécessaires au contrôle, à la justification dans la constitution des droits et à la justification de la liquidation et du versement des prestations dont sont chargés respectivement ces organismes ;

4° Permettent d'établir le respect des conditions de résidence prévues pour l'ouverture des droits et le service des prestations.

\n
" } }, "LEGIARTI000032118728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-11", "DATE_DEBUT": "2016-02-28" } }, "META_COMMUN": { "ID": "LEGIARTI000032118728", "URL": "article/LEGI/ARTI/00/00/32/11/87/LEGIARTI000032118728.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000032115821", "@num": "1", "#text": "Décret n°2016-192 du 25 février 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032110674", "@nortexte": "FCPS1520104D", "@numtexte": "2016-192", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000032115825", "@num": "2", "#text": "Décret n°2016-192 du 25 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032110674", "@nortexte": "FCPS1520104D", "@numtexte": "2016-192", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. 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Pour le calcul et le recouvrement des cotisations et contributions sociales dont ils sont redevables, les travailleurs indépendants des professions non agricoles souscrivent chaque année une déclaration de revenu d'activité auprès, pour ceux mentionnés à l'article L. 613-1, du régime social des indépendants ou, le cas échéant, de l'organisme auquel a été déléguée la gestion de cette déclaration en application de l'article L. 133-6-2 ou, pour ceux mentionnés à l'article L. 722-1, des organismes mentionnés aux articles L. 213-1 et L. 752-4 chargés du recouvrement de la cotisation prévue à l'article L. 722-4. Pour les personnes exerçant les professions libérales, à l'exception de celles mentionnées à l'article L. 722-1, une convention est passée entre la Caisse nationale du régime social des indépendants et, d'une part, les organisations autonomes d'assurance vieillesse du groupe des professions libérales, d'autre part, la Caisse nationale des barreaux français. Pour les personnes mentionnées à l'article L. 722-1, une convention est passée entre l'Agence centrale des organismes de sécurité sociale et les organisations autonomes d'assurance vieillesse du groupe des professions libérales concernées. Ces conventions fixent notamment les modalités et les conditions de transmission des informations contenues dans la déclaration du revenu d'activité. Cette transmission intervient au plus tard dans le délai d'un mois suivant la date à laquelle a été souscrite la déclaration de revenu d'activité.

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Le travailleur indépendant des professions non agricoles souscrit la déclaration mentionnée au premier alinéa au plus tard à une date fixée par arrêté du ministre chargé de la sécurité sociale. Cette déclaration est effectuée par voie électronique dans les conditions prévues à l'article L. 133-5 ou au moyen d'un imprimé conforme au modèle arrêté par le ministre chargé de la sécurité sociale pour chaque catégorie d'activité.

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Lorsque le travailleur indépendant déclare ses revenus au-delà de la date mentionnée au deuxième alinéa, les cotisations et contributions sont assorties d'une pénalité de 3 % de leur montant, sauf dans le cas où il fait l'objet de la procédure de taxation provisoire prévue par les dispositions de l'article R. 242-14. La pénalité est recouvrée sous les mêmes garanties et sanctions que les cotisations et contributions.

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Sont régis par le présent titre les tarifs réglementés applicables aux prestations des commissaires de justice, des administrateurs judiciaires, des mandataires judiciaires et des notaires. Sont également régis par le présent titre les droits et émoluments de l'avocat en matière de saisie immobilière, de partage, de licitation et de sûretés judiciaires mentionnés à l'article 10 de la loi n° 71-1130 du 31 décembre 1971 portant réforme de certaines professions judiciaires et juridiques.
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Sauf disposition contraire, lorsqu'un professionnel mentionné au premier alinéa du présent article est autorisé à exercer une activité dont la rémunération est soumise à un tarif propre à une autre catégorie d'auxiliaire de justice ou d'officier public ou ministériel, sa rémunération est arrêtée conformément aux règles dudit tarif. Les prestations accomplies par les personnes mentionnées au deuxième alinéa de l'article L. 811-2 et au premier alinéa du II de l'article L. 812-2 sont rémunérées conformément aux tarifs réglementés applicables aux administrateurs et mandataires judiciaires.
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Sauf disposition contraire, les prestations que les professionnels mentionnés au premier alinéa du présent article accomplissent en concurrence avec celles, non soumises à un tarif, d'autres professionnels ne sont pas soumises à un tarif réglementé. Les honoraires rémunérant ces prestations tiennent compte, selon les usages, de la situation de fortune du client, de la difficulté de l'affaire, des frais exposés par les professionnels concernés, de leur notoriété et des diligences de ceux-ci. Les professionnels concernés concluent par écrit avec leur client une convention d'honoraires, qui précise, notamment, le montant ou le mode de détermination des honoraires couvrant les diligences prévisibles, ainsi que les divers frais et débours envisagés.
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Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations, du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts et des déductions à effectuer du chef des frais professionnels et des frais, droits et intérêts d'emprunt prévues aux deuxième et dernier alinéas du 3° de l'article 83 du même code. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

Est également prise en compte, dans les conditions prévues au deuxième alinéa, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus visés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent alinéa ainsi que les modalités de prise en compte des sommes versées en compte courant.

" } }, "LEGIARTI000033715713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-28", "DATE_DEBUT": "2016-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000033715713", "URL": "article/LEGI/ARTI/00/00/33/71/57/LEGIARTI000033715713.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031666124", "@num": "93", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 93", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000037951207", "@num": "1", "#text": "Ordonnance n°2016-160 du 18 février 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032074650", "@nortexte": "AFSA1601015R", "@numtexte": "2016-160", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-02-18" }, { "@id": "LEGIARTI000033685316", "@num": "106", "#text": "LOI n°2016-1827 du 23 décembre 2016 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000033680665", "@nortexte": "ECFX1623944L", "@numtexte": "2016-1827", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. 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Les organismes chargés de la gestion d'un régime obligatoire de sécurité sociale, du recouvrement des cotisations de sécurité sociale ou du service des allocations et prestations mentionnées au présent code, les caisses assurant le service des congés payés, Pôle emploi et les administrations de l'Etat se communiquent les renseignements qui :

1° Sont nécessaires à l'appréciation de droits ou à l'exécution d'obligations entrant dans le fonctionnement normal du service public dont sont chargés ces organismes ;

2° Sont nécessaires à l'information des personnes sur l'ensemble de leurs droits ;

4° Permettent d'établir le respect des conditions de résidence prévues pour l'ouverture des droits et le service des prestations.

Les informations ainsi obtenues ont la même valeur que les données détenues en propre.

\n
" } }, "LEGIARTI000034727556": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-05-11" } }, "META_COMMUN": { "ID": "LEGIARTI000034727556", "URL": "article/LEGI/ARTI/00/00/34/72/75/LEGIARTI000034727556.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 7 du décret n° 2017-864 du 9 mai 2017, les présentes dispositions sont applicables aux cotisations d'assurance maladie et d'allocations familiales, aux contributions sociales et à la contribution à la formation professionnelle dues par les professions libérales à compter du 1er janvier 2018. Elles sont applicables en cas de retard ou de défaut de déclaration devant être souscrite à compter du lendemain de la publication du présent décret.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000032115825", "@num": "2", "#text": "Décret n°2016-192 du 25 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032110674", "@nortexte": "FCPS1520104D", "@numtexte": "2016-192", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000034696340", "@num": "1", "#text": "Décret n°2017-864 du 9 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034633015", "@nortexte": "ECFS1702798D", "@numtexte": "2017-864", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-09" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. 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Lorsque le travailleur indépendant s'acquitte de son obligation de déclaration postérieurement à la date mentionnée au deuxième alinéa ou que la déclaration est souscrite après qu'il a été fait application des dispositions de l'article R. 131-2, les cotisations et contributions sont assorties d'une pénalité égale à 5 % des sommes dues. Cette pénalité est recouvrée sous les mêmes garanties et sanctions que les cotisations et contributions.
\n
Lorsque les cotisations et contributions sont calculées dans les conditions prévues au II de l'article R. 131-2, la pénalité mentionnée à l'alinéa précédent est portée à 10 % de leur montant.

" } }, "LEGIARTI000036391916": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-06-14", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036391916", "URL": "article/LEGI/ARTI/00/00/36/39/19/LEGIARTI000036391916.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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"2009-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2008-12-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019287167", "@fin": "2011-12-23", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013761", "@fin": "2015-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029108958", "@fin": "2018-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036391916", "@fin": "2018-06-14", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037062157", "@fin": "2018-09-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037074479", "@fin": "2020-01-01", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2018-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037948717", "@fin": "2023-12-28", "@num": "L136-3", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048683641", "@fin": "2999-01-01", "@num": "L136-3", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont soumis à la contribution due par les travailleurs indépendants non agricoles les revenus professionnels des travailleurs indépendants non agricoles.

" } }, "LEGIARTI000036703743": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R131-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-08", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036703743", "URL": "article/LEGI/ARTI/00/00/36/70/37/LEGIARTI000036703743.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000866621", "#text": "Décret n° 85-1353 du 17 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000032115825", "@num": "2", "#text": "Décret n°2016-192 du 25 février 2016 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032110674", "@nortexte": "FCPS1520104D", "@numtexte": "2016-192", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000036695125", "@num": "15", "#text": "Décret n°2018-174 du 9 mars 2018 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000036694251", "@nortexte": "SSAS1800067D", "@numtexte": "2018-174", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-09" }, { "@id": "LEGIARTI000037400634", "@num": "2", "#text": "Arrêté du 11 septembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037399783", "@nortexte": "ECOC1818571A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-11" }, { "@id": "LEGIARTI000037400774", "@num": "Annexe 4-2", "#text": "Code de commerce - art. 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Lorsque les cotisations et contributions sont calculées dans les conditions prévues au II de l'article R. 131-2, la pénalité mentionnée à l'alinéa précédent est portée à 10 % de leur montant.

" } }, "LEGIARTI000036973233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-12-05" } }, "META_COMMUN": { "ID": "LEGIARTI000036973233", "URL": "article/LEGI/ARTI/00/00/36/97/32/LEGIARTI000036973233.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Loi 2007-290 du 5 mars 2007 art. 53 VI : les dispositions du présent article s'appliquent pour la première fois pour le calcul des cotisations assises sur les revenus de l'année 2007.
\n
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Sont soumis à la contribution les revenus professionnels des employeurs et travailleurs indépendants au sens de l'article L. 242-11.

Par dérogation aux troisième et quatrième alinéas, le dernier alinéa de l'article L. 131-6 est applicable lorsque les employeurs ou les travailleurs indépendants ont exercé l'option prévue par cet alinéa.

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Sont soumis à la contribution due par les travailleurs indépendants non agricoles les revenus professionnels des travailleurs indépendants non agricoles.

La contribution due par les travailleurs indépendants non agricoles autres que ceux mentionnés à l'article L. 613-7 est assise sur les revenus déterminés par application des dispositions de l'article L. 131-6. Les cotisations personnelles de sécurité sociale mentionnées à l'article 154 bis du code général des impôts ainsi que les sommes mentionnées aux articles L. 3312-4, L. 3324-5 et L. 3332-27 du code du travail et versées au bénéfice du travailleur indépendant sont ajoutées au bénéfice pour le calcul de la contribution, à l'exception de celles prises en compte dans le revenu d'activité défini à l'article L. 131-6.

La contribution est due dans les conditions définies aux articles L. 131-6-1, L. 131-6-2 et L. 613-7, ainsi que par leurs dispositions réglementaires d'application dans leur rédaction en vigueur à la date de la publication de la dernière loi de financement de la sécurité sociale.

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Les cotisations d'assurance maladie et maternité, d'allocations familiales et d'assurance vieillesse des travailleurs indépendants non agricoles autres que ceux mentionnés à l'article L. 613-7 du présent code sont assises sur leur revenu d'activité non salarié.

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Ce revenu est celui retenu pour le calcul de l'impôt sur le revenu, sans qu'il soit tenu compte des plus-values et moins-values professionnelles à long terme, des reports déficitaires, des exonérations, du coefficient multiplicateur mentionné au 7 de l'article 158 du code général des impôts et des déductions à effectuer du chef des frais professionnels et des frais, droits et intérêts d'emprunt prévues aux deuxième et dernier alinéas du 3° de l'article 83 du même code. En outre, les cotisations versées aux régimes facultatifs mentionnées au second alinéa du I de l'article 154 bis du même code ne sont admises en déduction que pour les assurés ayant adhéré aux régimes en cause avant le 13 février 1994.

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Est également prise en compte, dans les conditions prévues au deuxième alinéa, la part des revenus mentionnés aux articles 108 à 115 du code général des impôts perçus par le travailleur indépendant non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés et des revenus visés au 4° de l'article 124 du même code qui est supérieure à 10 % du capital social et des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit par ces mêmes personnes. Un décret en Conseil d'Etat précise la nature des apports retenus pour la détermination du capital social au sens du présent alinéa ainsi que les modalités de prise en compte des sommes versées en compte courant.

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" } }, "LEGIARTI000037074479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037074479", "URL": "article/LEGI/ARTI/00/00/37/07/44/LEGIARTI000037074479.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions de l'article 16 de l'ordonnance n° 2018-474 du 12 juin 2018, les dispositions de la présente ordonnance s'appliquent aux cotisations et contributions dues pour les périodes courant à compter du 1er septembre 2018.

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Article 2 ENTIEREMENT_MODIF (Arrêté du 11 septembre 2018 relatif au recueil de données et d'informations auprès de certains professionnels du droit)